What is a corrective action plan in the B Corp audit?
When does this apply?
How to document a corrective action plan
*How to conduct a Root Cause Analysis (RCA)
In summary

This article explains what a corrective action plan for B Corp Certification audits is, when you may need to create one, and how to create it. This article is intended for companies (prospective and certified B Corps) that have received nonconformities during their audit under B Lab Standards V2 onwards and need to respond through the third party audit platform.

To close the nonconformities identified during the audit process, you are required to submit a corrective action plan and implementation evidence to the assurance provider who will verify that the plan effectively addresses the root cause of the nonconfirmity, and the evidence of implementation is sufficient to verify closure. 

What is a corrective action plan in the B Corp audit?

After each audit (initial, surveillance, Year 3, recertification or special), the auditor shares two key documents via the audit section:

• An audit report, which records evidence of conformity and nonconformity against applicable B Lab Standards.

• A corrective action report, which lists all major and minor nonconformities identified during the audit.

To resolve nonconformities identified in the corrective action report, your company must submit a corrective action plan to the auditor through the audit section. For each nonconformity, the plan must include:

1. Root cause analysis (RCA) – the underlying cause of the issue.

2. Correction – short‑term remediation of all current cases of nonconformity.

3. Corrective action – long‑term solution to remove the root cause and prevent recurrence.

4. Timeline – dates and milestones for implementation and for submitting evidence.

5. Evidence of implementation – documents or records that show what has been done.

When does this apply?

 When the auditor raises nonconformities in the corrective action report, you must submit a corrective action plan to resolve them.

• For initial audits

  • Major nonconformities must be resolved within 6 months of the corrective action report. If not, the assurance provider issues a negative certification decision.

  • Minor nonconformities, a corrective action plan must be submitted within 2 months from the corrective action report. However, evidence of implementation can be submitted by the next audit to give companies time to implement corrective actions and still certify.

• For surveillance, Year 3, recertification or exceptional audits

  • Major nonconformities must be resolved within 3 months of the corrective action report. If not, the assurance provider may suspend certification for up to six months. For recertification, a company can recertify with open major nonconformity as long as they have submitted a corrective action plan. 

  • Unresolved minor nonconformities from a previous audit are reclassified as major.

How to document a corrective action plan

Step 1 – Understand each finding

• Review each nonconformity, ensuring you clearly understand the finding and the underlying gaps. 

• Refer to the relevant B Lab Standards (including Impact Topic requirements, where applicable) to understand what is required and how to close these gaps.

Step 2 – Perform a root cause analysis*

For each nonconformity:

• Describe the problem in factual terms (what, where, who, when).

• Identify whether the root cause is mainly physical (tools/infrastructure), human (skills, training, capacity) or organizational (policies, processes, governance).

• Summarise the root cause clearly in the corrective action plan.

For companies with multiple sites, a nonconformity may be raised at one specific location. In this case, the company should assess whether the issue reflects:

• a failure of the policy or process itself (it is unclear, incomplete, or not fit for purpose), or

• a failure of the management system to consistently implement that policy or process across sites.

The corrective action plan should clearly state which of these is the root cause and describe how the company will address it (for example, by revising the policy, strengthening rollout and training, improving monitoring across sites, or a combination of these).

Step 3 – Define corrections (short‑term fixes)

• Specify what you will do immediately to bring current practice into conformity (for example, correct all affected employment contracts identified as non-conforming, update safety equipment at all sites in scope, correct misreported environmental data).

• Assign a person responsible and a due date to address short-term issues, and list the evidence you will provide to demonstrate that the correction has been implemented (e.g. updated policy, signed contracts, training attendance records).

Step 4 – Define corrective actions (long‑term solutions)

• Describe the changes that will prevent recurrence: new or revised policies, procedures, internal controls, training programmes, roles and accountabilities, internal audits or monitoring mechanisms.

• Explain how these actions will be embedded in your sustainability management system that covers all entities and sites in the certification scope.

• Set realistic deadlines and key performance indicators (KPIs) helping you check both that the corrective action is effectively resolving the gap and that it is being implemented consistently over time. For example: percentage of new hires covered by the updated onboarding process; number of sites audited internally per year.

Step 5 – Enter the plan and evidence in the platform

• In the audit section complete all required fields for each nonconformity: root cause, corrections, corrective actions, timeline and evidence.

• Upload supporting documents through the audit documentation features. 

• Check that your proposed timeline for resolution aligns with the maximum deadlines (3 or 6 months for major non‑conformities) before submitting to the auditor.

*How to conduct a Root Cause Analysis (RCA)

A Root Cause Analysis is a process used to find the deep, underlying reason for a problem (i.e.,

nonconformity) so a company can fix it permanently and prevent it from happening again.

Root causes typically fall into three main categories:

• Physical: Problems with equipment, materials, or other physical components (e.g., a

broken machine part).

• Human: Errors made by people due to a lack of training, skills, or knowledge.

• Organizational: Faults in the company's systems, policies, or processes (e.g., incomplete instructions, poor decision-making, or insufficient procedures).

To perform an RCA, follow these key steps:

1. Define the problem: Clearly describe the issue (the nonconformity) using facts from the audit, noting what it is, where it happened, and how significant it is.

2. Stop the leak (contain): Depending on the severity of the problem, take immediate action to control the problem and any damage it has caused.

3. Find the root cause(s): Systematically investigate the real, underlying reasons why the problem occurred.

4. Create fixes (corrective actions): Design system-wide actions to eliminate the root cause(s). The action must match the severity of the problem.

5. Act and record: Implement the planned actions, assigning responsibility and setting clear deadlines.

6. Check the fix: Monitor the changes to ensure the problem has not returned and that the corrective action was truly effective.

7. Update documents: Change relevant policies, procedures, or work instructions to reflect the new processes.

In summary

An effective corrective action plan for B Corp Certification audits does more than “fix” an isolated issue: it demonstrates that your company understands why the nonconformity occurred, has restored conformity for all current cases, and has strengthened its systems so the issue will not recur. Clear root cause analyses, robust systemic actions, realistic timelines and well‑organised evidence are essential to resolve nonconformities and for your company to maintain or obtain B Corp Certification.