Complementary Impact Topics

Complementary Impact Topics



B Corps comprehensively identify and measure the impacts of their business and improve upon them over time.


While taking action on core impact topics sets a specific level of impact management commitment for all companies, the impact of a business is extensive and includes other topics and potential practices. It is essential that companies identify broader impacts of their business and continuously strive to understand and improve upon them over time in their particular context. The purpose of the Complementary Impact Topics is to guarantee that companies are identifying, measuring, learning, and improving on other important components of business impact (beyond the core impact topics).


Individuals, communities, species, and aspects of the environment affected by the company’s own operations and value chain.

  • The requirements within Complementary Impact Topics intersect with the Purpose & Stakeholder Governance requirements.

  • Given the comprehensiveness and management-oriented approach of the Circularity & Environmental Stewardship and Climate Action topics, the core requirements cover conceptually or indirectly most of the existing environmental questions in the B Impact Assessment. That justifies the absence of environmental topics in Complementary Impact Topics. 


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The company diligently measures its impact against Complementary Impact Topics.


The company publicly commits and progresses against improvement goals on the most material themes.