Not for all companies. In the new B Lab standards, published in April 2025, Climate Action becomes a prerequisite: every company must publish a climate action plan with quantified targets. Only large companies as defined by B Lab (at least 250 employees and US$75 million in turnover) must measure their scopes 1, 2 and 3, have this inventory verified by a third party and adopt science-based targets. For an SME, Bilan Carbone® is not required as such, but gives the action plan a quantified basis.
Read the source article: Bilan Carbone® and B Corp: who must do it in 2026?