No, the 2 approaches follow different principles and can be combined. CSRD is a European sustainability reporting requirement: the Omnibus I Directive, published in February 2026, restricts it to companies with more than 1,000 employees and €450 million in turnover, with transposition expected by March 2027. B Corp is a voluntary certification awarded by B Lab, assessing the company across 7 Impact Topics, including Climate Action. For a company concerned by the 2, the same emissions inventory feeds CSRD's ESRS E1 and B Corp's Climate Action component.
Read the source article: Bilan Carbone® and B Corp: who must do it in 2026?