Purpose and Stakeholder Governance Requirements: Focus on L - XXL Companies

Modified on Mon, 23 Feb at 10:09 PM

This video covers sub-requirements under the Purpose and Stakeholder Governance Impact Topic that specifically apply to L to XXL companies, focusing on those relevant for year 0.  The video uses a case study format to highlight examples of evidence a multi-site company might provide.  

Specifically, the video aims to: 

  • Clarify interpretation of the new standards under the Purpose and Stakeholder Governance impact topic focusing on select requirements applicable to L to XXL companies.

  • Provide examples of evidence a multi-site company might submit to meet the compliance criteria for select Purpose and Stakeholder Governance requirements.


The following sub-requirements are reviewed: 

  • PSG1.1 The company establishes a public purpose to make a meaningful positive impact.

  • PSG2.2 The company has a stakeholder governance policy.

  • PSG2.3 The company conducts regular materiality assessments to assess and identify material topics.

  • PSG2.4 The company identifies material topics not addressed in the B Lab Standard, sets targets, and reports progress annually.

  • PSG3.3 The company has a publicly accessible grievance procedure allowing stakeholders to safely raise grievances and seek resolutions.

  • PSG3.4 The company tracks grievances, assigns accountability for resolving them and reports internally to the highest governing body and publicly to stakeholders.

  • PSG4.2 The company has a responsible marketing and public relations policy overseen by the executive team or highest governing body.

PSG5.5 The company includes social or environmental performance targets in performance reviews for managers.




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