Changes to the calculations due to equity mechanism

Instead of expressing how many sub-requirements a company can skip using percentages (10 or 15%), we now state an absolute number (e.g. Small can opt out of three sub-requirements at Year 0). This is clearer and avoids the company making their own calculation.

In the article How the new B Lab Standards requirements are tailored to each company's context?, companies can see exactly how many sub-requirements they can opt out of in Years 0, 3, and 5.