Interoperability of B Lab’s Standards with European Legislation

Modified on Thu, 23 Oct at 3:31 PM

Since the European Commission first proposed the “Omnibus” package, B Lab has consistently engaged with policymakers to ensure that the emerging EU framework remains aligned with international best practice, including B Lab’s Standards, and supportive of businesses committed to impact. In particular, we have advocated for the following principles to be safeguarded, in alignment with our Standards:

Double materiality – ensuring companies report not only on how sustainability issues affect them, but also on their own impacts on people and the planet, in line with international standards.
Value chain information sharing – maintaining a workable cap on value chain data requests that still enables constructive and reliable exchange of sustainability information.
Risk-based due diligence – preserving an approach that focuses on the severity and likelihood of human rights and environmental risks, consistent with the UNGPs and OECD Guidelines.
Core CSDDD elements – retaining essential requirements such as climate transition planning to secure meaningful corporate accountability.

B Lab also contributes directly to European standard-setting: our representative on EFRAG’s Technical Expert Group (TEG) plays an active role in shaping the European Sustainability Reporting Standards (ESRS). With the revised Set 1 ESRS currently under public consultation, we strongly encourage all B Corps and stakeholders to share their views.

B Lab’s new Standards, published in April 2025, already include an interoperability section designed to help companies understand how certification requirements complement existing legal obligations. However, given the ongoing legislative process, we will wait until the final adoption of the Omnibus regulations before publishing an updated interoperability guide. We expect to make this available in Q1 2026.

In the meantime, B Lab remains committed to advocating for regulatory coherence and providing guidance to help B Corps navigate both certification and compliance.