Only for large companies. Under the standards published by B Lab in April 2025, companies with at least 250 employees and US$75 million in turnover must adopt science-based reduction targets, validated by SBTi or verified by an independent third party, covering scopes 1, 2 and 3. SMEs must publish a climate action plan with measurable targets, without any requirement for SBTi validation. Aiming for a pathway aligned with 1.5°C remains useful for an SME anticipating growth or requests from its clients.
Read the source article: Bilan Carbone® and B Corp: who must do it in 2026?