The new B Corp carbon regulations: A welcome challenge and complicated opportunity

Our B Corp certification is something we are really proud of at Amber, and core to our company values.

I believe wholeheartedly that B Corp must be more than a certificate hanging in a reception area, it’s a living commitment influencing decision and strategy for businesses who are part of the community.

That’s why the recent changes to the B Corp standards, especially around Scope 1 and 2 carbon emissions reporting and improvement plans are so significant. It’s genuinely exciting, but at the same time something that companies must navigate carefully to maintain the spirit of B Corp while staying grounded.

A new opportunity for better business

In many cases, too much compliance can slow innovation, potentially pulling energy away from customer focus and community impact. Yet the climate impact regulation isn’t just necessary, it’s beneficial. B Corp is leading the way with new standards for business climate action.

It’s tempting to see these new Scope 1 and 2 requirements as another set of boxes to tick. But if done right, they push companies to be better and more thoughtful. The question isn’t whether regulation is good or bad. It’s whether companies can embrace it as a catalyst for real change, rather than treating it as a cost of doing business.

With great opportunity comes great responsibility

As a result of these new rules, more companies will now need carbon accounting expertise beyond what’s required under SECR rules. As it’s more complex than simply going beyond SECR reporting, consultants will need to support B Corp companies with measuring and managing Scope 1 and 2 emissions.

Traditional carbon reporting is largely retrospective: an exercise in calculating emissions according to established protocols. It’s crucial work, and good carbon accountancy underpins any serious sustainability strategy.

It’s not just about recording emissions after the fact, it’s about embedding a commitment to less harm and more good.

Measurement, strategy, and enhancement

It’s likely that B Corp companies will need to approach this work in three layers.

Excellent data hygiene:

Companies must capture emissions and activity data in real time, not retroactively. Having access to comprehensive emissions factors databases and simple tools to upload data and visualise trends over time provides the necessary clarity to develop a reduction strategy.

Data to drive decision-making:

It’s about considering where Scope 1 and 2 emissions are coming from. This means Scope 1 direct emissions from owned operations, and Scope 2 indirect emissions from purchased energy. From here, businesses will need to decide on the activities they are supporting, and if it is possible for emissions to be reduced without harming output or value creation.

Every kWh of energy, every mile travelled, should serve a clear, high-value purpose. Reducing waste isn’t just environmental stewardship, it’s good business.

Responsible energy sourcing:

There are many elements to consider when sourcing energy and resources in ways that actively support communities and ecosystems. Could local renewables provide stable, low-carbon energy and strengthen community resilience? Could companies partner with local organisations to maximise the social benefits of their infrastructure? This is particularly exciting as it opens the door for new partnerships and opportunities for businesses.

Practical challenges

Of course, companies don’t operate in a vacuum, and control over emissions sources can vary wildly.

For instance, many businesses lease their premises. Even if a tenant is eager to switch to renewable energy or electrify heating, they’re often blocked by landlords who don’t prioritise sustainability upgrades. This reality partly explains why solar adoption has been faster on domestic rooftops and farmland than on commercial properties.

Scope 1 and 2 emissions are where companies have the most immediate influence, even if not perfect control. They are the right place to start, build momentum, and demonstrate leadership.

Start with the ‘Why’

I urge every existing and aspiring B Corp company start with your ‘why’ when considering carbon emissions. Don’t rush to the spreadsheets but rather consider what you are trying to achieve.

How can reducing carbon help us serve our mission better? How can sustainability become an enhancer, not a burden?

If you ground your strategy in your core purpose, the measurements will follow and so will the improvements. Done right, this process won’t just reduce emissions, it will make your company stronger, smarter, and more valuable to the people and communities you serve.

Want to learn more about carbon reporting?

We are passionate about considering the bigger picture and making the most out of your carbon reporting.