PSG 1 The company establishes a public purpose aimed at generating a significant positive impact.
PSG 1.1 The company establishes a public purpose aimed at generating a significant positive impact.
Ensure that the company has defined and publicly disclosed a purpose that:
- complies with the purpose clause of the B Corp® legal requirements
- clearly communicates the company's purpose to its stakeholders
The company formulates a purpose that:
a) Precisely presents the positive and significant impact that the company intends to have on society or the environment, or both
b) Relates to the company's business activities and is integrated into its strategy
c) Is made public on the company's website
d) Is approved by the company's highest management body.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
Small
Medium
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 5.1 | The highest management body oversees the implementation of the company's purpose, the management of its social and environmental impact, and stakeholder engagement. |
PSG 2 The company takes its impact on stakeholders into account in its decision-making processes.
PSG 2.1 The company has a mechanism in place to take into account or involve its stakeholders and represent their interests in its decision-making processes.
Ensure that the company considers the impact of its decisions on its stakeholders. In doing so, the company applies the B Corp legal requirements.
The company identifies its stakeholders and prioritizes them.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS 2 - 2023 - Exigence de publication SBM-2 - Intérêts et points de vue des parties prenantes 43, 45.
To meet this requirement, BetterBusiness provides you with several practical tools.
The company engages in dialogue with its stakeholders and takes their interests into account in its decision-making processes.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS 2 - 2023 - Exigence de publication SBM-2 - Intérêts et points de vue des parties prenantes 43, 45.
To meet this requirement, BetterBusiness provides you with several practical tools.
2.1.3 The following stakeholders are represented by one or more engagement mechanisms.
a) Employees of the company or its subsidiaries.
b) Goods and service providers.
c) Customers.
d) Financial partners.
e) The community where the company, its subsidiaries, or its suppliers of goods or services have offices or facilities, or which benefits from its investments.
f) The local or global environment.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS 2 - 2023 - Exigence de publication SBM-2 - Intérêts et points de vue des parties prenantes 43, 45.
To meet this requirement, BetterBusiness provides you with several practical tools.
PSG 2.2 The company has a stakeholder governance policy.
Ensure that the company considers the impact of its decisions on its stakeholders. In doing so, the company applies the B Corp legal requirements.
The company's stakeholder governance policy describes:
a) What it means to be a company with a stakeholder governance model
b) The criteria for identifying and prioritizing stakeholders
c) How the company's decision-making bodies take stakeholders into account in decision-making processes relating to (potential) positive and negative impacts.
d) How the company adds value to stakeholders by taking their interests into account.
e) Mechanisms to promote regular stakeholder engagement.“”
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The following stakeholders are represented by one or more engagement mechanisms.
a) Employees of the company or its subsidiaries.
b) Suppliers of goods and services.
c) Customers.
d) Financial partners. e) The community where the company's offices or facilities, its subsidiaries, its suppliers of goods or services are located, or which benefits from its investments. f) The local or global environment.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The policy is approved by the highest management body.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The policy is communicated to the company's employees and made available to them.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
PSG 2.3 The company regularly conducts a materiality analysis to assess and identify its material issues.
• Ensure that the company integrates stakeholder governance into the process of identifying its material issues. To do so, it must engage in dialogue with its stakeholders to identify their interests and the potential impacts of the company's activities on them.
• Ensure that the company identifies all of its material issues, including those not covered by B Lab standards, such as health or nutrition.
The company works with the following stakeholders, or their representatives, to establish its materiality analysis.
a) Employees of the company or its subsidiaries.
b) Suppliers of goods and services.
c) Customers.
d) Financial partners.
e) The community where the company's offices or facilities, its subsidiaries, its suppliers of goods or services are located, or which benefits from its investments.
f) The local or global environment.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> G1 2023 - Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities
> ESRS 2 - 2023 - Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies 20 b
> ESRS 2 - 2023 - Disclosure Requirement SBM-2 – Interests and views of stakeholders 43, 45
> ESRS 2 - 2023 - Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model 46, 48 a, c
> ESRS2 - 2023 - Disclosure Requirement IRO-1 - Description of the process to identify and assess material impacts, risks and opportunities 51, 53
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 3.3 | The company has a publicly available grievance procedure that allows stakeholders to submit grievances and obtain resolution in a secure manner. |
| PSG 3.4 | The company tracks grievances, assigns responsibility internally, and reports on their follow-up to the company's highest management body and externally to stakeholders. |
| ESC 1.7 | The company conducts an assessment to identify the actual and potential environmental impacts of its internal activities and value chain. |
| HR 2.1 | The company identifies its salient human rights issues. |
The materiality analysis includes:
a) Issues covered by B Lab standards, in particular key human rights issues and material environmental issues.
b) Issues that, although relevant to the company and its stakeholders, are not covered by B Lab standards.
c) Impact materiality. The analysis may present dual materiality, but cannot be limited to financial materiality.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> G1 2023 - Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities
> ESRS 2 - 2023 - Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies 20 b
> ESRS 2 - 2023 - Disclosure Requirement SBM-2 – Interests and views of stakeholders 43, 45
> ESRS 2 - 2023 - Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model 46, 48 a, c
> ESRS2 - 2023 - Disclosure Requirement IRO-1 - Description of the process to identify and assess material impacts, risks and opportunities 51, 54
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 3.3 | The company has a publicly available grievance procedure that allows stakeholders to submit grievances and obtain resolution in a secure manner. |
| PSG 3.4 | The company tracks grievances, assigns responsibility internally, and reports on their follow-up to the company's highest management body and externally to stakeholders. |
| ESC 1.7 | The company conducts an assessment to identify the actual and potential environmental impacts of its internal activities and value chain. |
| HR 2.2 | The company publicly shares its most significant human rights issues. |
The company assesses its issues according to their importance and establishes a threshold above which an issue is considered material to the company.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
"> G1 2023 - Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities
> ESRS 2 - 2023 - Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies 20 b
> ESRS 2 - 2023 - Disclosure Requirement SBM-2 – Interests and views of stakeholders 43, 45
> ESRS 2 - 2023 - Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model 46, 48 a, c
> ESRS2 - 2023 - Disclosure Requirement IRO-1 - Description of the process to identify and assess material impacts, risks and opportunities 51, 55"""
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 3.3 | The company has a publicly available grievance procedure that allows stakeholders to submit grievances and obtain resolution in a secure manner. |
| PSG 3.4 | The company tracks grievances, assigns responsibility internally, and reports on their follow-up to the company's highest management body and externally to stakeholders. |
| ESC 1.7 | The company conducts an assessment to identify the actual and potential environmental impacts of its internal activities and value chain. |
| HR 2.3 | The company has a strategy for addressing its most significant human rights issues. |
The company conducts a comprehensive materiality analysis at least every three years. Between comprehensive analyses, it also conducts an interim materiality analysis with selected stakeholders in order to update its list of material issues.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> G1 2023 - Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities
> ESRS 2 - 2023 - Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies 20 b
> ESRS 2 - 2023 - Disclosure Requirement SBM-2 – Interests and views of stakeholders 43, 45
> ESRS 2 - 2023 - Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model 46, 48 a, c
> ESRS2 - 2023 - Disclosure Requirement IRO-1 - Description of the process to identify and assess material impacts, risks and opportunities 51, 56
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 3.3 | The company has a publicly available grievance procedure that allows stakeholders to submit grievances and obtain resolution in a secure manner. |
| PSG 3.4 | The company tracks grievances, assigns responsibility internally, and reports on their follow-up to the company's highest management body and externally to stakeholders. |
| ESC 1.7 | The company conducts an assessment to identify the actual and potential environmental impacts of its internal activities and value chain. |
| HR 2.4 | The company makes progress on its human rights strategy and assesses its effectiveness. |
The highest management body oversees the materiality analysis process and reviews the results.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> G1 2023 - Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities
> ESRS 2 - 2023 - Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies 20 b
> ESRS 2 - 2023 - Disclosure Requirement SBM-2 – Interests and views of stakeholders 43, 45
> ESRS 2 - 2023 - Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model 46, 48 a, c
> ESRS2 - 2023 - Disclosure Requirement IRO-1 - Description of the process to identify and assess material impacts, risks and opportunities 51, 57
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 3.3 | The company has a publicly available grievance procedure that allows stakeholders to submit grievances and obtain resolution in a secure manner. |
| PSG 3.4 | The company tracks grievances, assigns responsibility internally, and reports on their follow-up to the company's highest management body and externally to stakeholders. |
| ESC 1.7 | The company conducts an assessment to identify the actual and potential environmental impacts of its internal activities and value chain. |
| HR 2.5 | The company publicly shares the effectiveness of its human rights strategy. |
The results of the materiality analysis, as well as the methodology used, are made public in the annual impact report or on the company's website. These results may take the form of a materiality matrix or a list of identified material issues, accompanied by a summary of stakeholder engagement processes.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> G1 2023 - Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities
> ESRS 2 - 2023 - Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies 20 b
> ESRS 2 - 2023 - Disclosure Requirement SBM-2 – Interests and views of stakeholders 43, 45
> ESRS 2 - 2023 - Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model 46, 48 a, c
> ESRS2 - 2023 - Disclosure Requirement IRO-1 - Description of the process to identify and assess material impacts, risks and opportunities 51, 58
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 3.3 | The company has a publicly available grievance procedure that allows stakeholders to submit grievances and obtain resolution in a secure manner. |
| PSG 3.4 | The company tracks grievances, assigns responsibility internally, and reports on their follow-up to the company's highest management body and externally to stakeholders. |
| ESC 1.7 | The company conducts an assessment to identify the actual and potential environmental impacts of its internal activities and value chain. |
| HR 2.6 | The company's policies and procedures address its major human rights issues. |
PSG 2.4 The company identifies material issues not covered by B Lab standards, sets targets and reports on progress made each year.
Ensure that the company:
• responds to material issues not covered by B Lab standards,
• demonstrates its responsibility towards its commitments and stakeholders, in particular through: transparent communication, making the company's objectives and progress public, and the involvement of senior management.
The company identifies material issues arising from its materiality analysis that are not covered by B Lab standards.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 2.3 | The company regularly conducts a materiality analysis to assess and identify its material issues. |
The company sets at least one objective for each material issue identified.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 2.3 | The company regularly conducts a materiality analysis to assess and identify its material issues. |
The objectives are:
a) specific, measurable, achievable, relevant, and time-bound (SMART),
b) integrated into the company's strategy,
c) publicly available,
d) approved by the company's highest management,
e) more ambitious than legal requirements.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 2.3 | The company regularly conducts a materiality analysis to assess and identify its material issues. |
The company appoints managers to be responsible for achieving each objective.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 2.3 | The company regularly conducts a materiality analysis to assess and identify its material issues. |
In the years following the definition of its objectives, the company publicly reports on its progress in its impact report or on its website.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 2.3 | The company regularly conducts a materiality analysis to assess and identify its material issues. |
When the company achieves an objective for a material issue, it sets a new objective in line with these compliance criteria.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 2.3 | The company regularly conducts a materiality analysis to assess and identify its material issues. |
PSG 2.5 The company takes its stakeholders into account when making decisions about dividends and share buybacks.
Ensure that the company complies with B Corp legal requirements for stakeholder governance by:
• considering the impact of its decisions on dividends and share buybacks on all of its stakeholders,
• avoiding practices that disproportionately benefit certain parties at the expense of others.
The company documents the decisions of its highest management body regarding dividends and share buybacks. These decisions illustrate how the company has:
a) taken into account the interests of its stakeholders (and not just its shareholders),
b) assessed the interests of its stakeholders or reconciled their interests in the event of a conflict.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS 2 - Disclosure Requirement SBM-2 – Interests and views of stakeholders 43, 45.
To meet this requirement, BetterBusiness provides you with several practical tools.
The company takes into account the impacts on the following stakeholders when making decisions about dividends and share buybacks. a) Employees of the company or its subsidiaries.
b) Suppliers of goods and services.
c) Customers. d) Financial partners. e) The community where the company's offices or facilities, its subsidiaries, its suppliers of goods or services are located, or which benefits from its investments. f) The local or global environment.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS 2 - Disclosure Requirement SBM-2 – Interests and views of stakeholders 43, 45.
To meet this requirement, BetterBusiness provides you with several practical tools.
The company transparently reports on the balance it seeks to strike between its decisions regarding dividends and share buybacks on the one hand, and reinvestment in the company's social and environmental performance on the other.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS 2 - Disclosure Requirement SBM-2 – Interests and views of stakeholders 43, 45.
To meet this requirement, BetterBusiness provides you with several practical tools.
PSG 3 The company has adequate procedures in place to deal with stakeholder complaints.
PSG 3.1 The company has a publicly available grievance procedure that allows stakeholders to submit grievances and obtain resolution in a secure manner.
Ensure that stakeholders have a clear and accessible means of expressing their concerns and obtaining responses from the company regarding social, environmental or governance issues. In this way, the company complies with B Corp legal requirements for stakeholder governance.
The company publishes a complaint form on its website or has another easily accessible means for stakeholders to submit complaints.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 30
To meet this requirement, BetterBusiness provides you with several practical tools.
The complaint procedure describes:
a) the criteria for the admissibility of a complaint,
b) the different stages of the complaint process and the timeframes for handling it,
c) the complaint resolution process.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 31
To meet this requirement, BetterBusiness provides you with several practical tools.
The company describes the processes and controls in place to protect stakeholders who submit complaints from any form of retaliation.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
"> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 3"""
To meet this requirement, BetterBusiness provides you with several practical tools.
The company responds to stakeholder complaints in one of two ways.
a) It regularly communicates with the complainants about the various stages of the procedure, its progress, and its resolution.
b) It presents the reasons why the complaint is not admissible.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 33
To meet this requirement, BetterBusiness provides you with several practical tools.
PSG 3.2 The company tracks grievances and assigns responsibility for their resolution.
Ensure that the company responds to complaints raised by stakeholders regarding the company's social, environmental or governance issues. In this way, the company applies the B Corp legal requirements for stakeholder governance.
The company records complaints, tracks their progress, and prepares an annual summary that outlines their status and the issues involved.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
"> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 34"""
To meet this requirement, BetterBusiness provides you with several practical tools.
The company has assigned an employee to manage complaints, with clearly defined responsibilities.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 35
To meet this requirement, BetterBusiness provides you with several practical tools.
The company demonstrates the effectiveness of the complaint procedure in one of the following ways:
a) It documents the resolution and closure of each complaint.
b) If no complaints have been recorded, the company demonstrates that the procedure in place is adequate and that it allows, in particular, for the recording and monitoring of complaints.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 36
To meet this requirement, BetterBusiness provides you with several practical tools.
PSG 3.3 The company has a publicly available grievance procedure that allows stakeholders to submit grievances and obtain resolution in a secure manner.
• Ensure that stakeholders have a clear and accessible means of expressing their concerns and obtaining responses from the company regarding social, environmental or governance issues. In this way, the company applies B Corp legal requirements for stakeholder governance.
• Ensure that the company has a robust and transparent complaints handling process.
The company's complaint procedure is available on its website, in languages and formats that ensure its accessibility to all stakeholders.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 37
To meet this requirement, BetterBusiness provides you with several practical tools.
The complaint procedure describes:
a) the criteria for the admissibility of a complaint,
b) the different stages of the complaint process and the timeframes for handling it,
c) the complaint resolution process.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 38
To meet this requirement, BetterBusiness provides you with several practical tools.
The complaint procedure specifies the processes and controls in place to protect stakeholders who file complaints against any form of retaliation.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 39
To meet this requirement, BetterBusiness provides you with several practical tools.
The company responds to stakeholder complaints in one of two ways:
a) It regularly informs the complainants of the various stages of the procedure, its progress, and its resolution.
b) It presents the reasons why the complaint is not admissible.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 40
To meet this requirement, BetterBusiness provides you with several practical tools.
The company informs each of its main stakeholders of the applicable complaint procedures.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 41
To meet this requirement, BetterBusiness provides you with several practical tools.
The complaint procedure clearly describes how the decision-making process prevents conflicts of interest.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 42
To meet this requirement, BetterBusiness provides you with several practical tools.
PSG 3.4 The company tracks grievances, assigns responsibility internally, and reports on their follow-up to the company's highest management body and externally to stakeholders.
• Ensure that the company responds to complaints raised by stakeholders regarding social, environmental or governance issues. In this way, the company applies B Corp legal requirements for stakeholder governance.
• Ensure that the company has a robust and transparent complaint handling process. • Ensure that the company responds to stakeholder concerns when justified and reports transparently on its responses.
The company conducts an annual analysis of complaints and prepares an internal report. This report:
a) Details the complaints received and accepted.
b) Assesses the effectiveness of the company's procedures.
c) Identifies trends among complaints and sources of recurring complaints (hotspots)
d) Recommends improvements to address identified issues.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 43
To meet this requirement, BetterBusiness provides you with several practical tools.
The company assigns oversight of the complaint procedure to a management or executive position, whose responsibilities include providing an annual summary of complaints to senior management.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 44
To meet this requirement, BetterBusiness provides you with several practical tools.
The company demonstrates the effectiveness of the complaint procedure in one of the following ways:
a) It documents the resolution and closure of each complaint.
b) If no complaints have been recorded, the company demonstrates that the procedure in place is adequate and that it allows, in particular, for the identification and follow-up of complaints.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 45
To meet this requirement, BetterBusiness provides you with several practical tools.
The company publicly reports on the resolution of complaints received, in accordance with the UNGP's effectiveness criteria.
a) The number, type, and nature of complaints received.
b) The number of requests rejected and the reasons for rejection.
c) The number of complaints resolved, the results achieved, any corrective actions taken, and the average length of the procedures.
d) The level of stakeholder satisfaction.
e) Any other information that helps the public better understand the effectiveness of the procedure.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
> ESRS G1 2023 - Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns 30, 32
> G1 2023 - Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions 35
> ESRS G1 2023 - Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions 30
> ESRS G1 2023 - Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns 25, 27
> ESRS G1 2023 - Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions 46
To meet this requirement, BetterBusiness provides you with several practical tools.
PSG 4 The company adopts responsible marketing and communication practices.
PSG 4.1 The company has adopted principles for responsible marketing and communication.
Ensure that the company: • Deploys responsible marketing and communication practices. • Takes into account the impact of its marketing and communication practices on society and the environment.
With regard to environmental and social claims, the company's marketing and communication principles incorporate the following practices:
a) The formulation of precise, verifiable statements supported by reliable or scientific data.
b) A factual, transparent, and responsible presentation of the company's social and environmental impacts, whether positive or negative.
c) Adherence to ethical principles in the use of sensitive marketing and communication channels or practices.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS - G1 2023 - Disclosure Requirement S4 - Consumers and end users 9, 30, 32.
To meet this requirement, BetterBusiness provides you with several practical tools.
The principles are communicated and made available to the company's employees.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS - G1 2023 - Disclosure Requirement S4 - Consumers and end users 9, 30, 32.
To meet this requirement, BetterBusiness provides you with several practical tools.
PSG 4.2 The company has adopted principles for responsible marketing and communication.
Ensure that the company:
• deploys responsible marketing and communication practices,
• accurately reports on the social and environmental impact of its activities worldwide,
• takes into account the impact of its marketing and communication practices on society and the environment.
The company establishes a responsible marketing and communication policy. This policy:
a) describes the scope of this policy
b) applies to all audiences
c) defines the requirements for anyone involved in the preparation of marketing and communication activities
d) is approved by the management team or the highest management body.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
ESRS - G1 2023 - Disclosure Requirement S4 - Consumers and end users 9, 30, 32.
To meet this requirement, BetterBusiness provides you with several practical tools.
With regard to environmental and social claims, the policy includes the following minimum requirements:
a) Claims are accurate, verifiable, and supported by reliable or scientific data.
b) Claims are proportionate to the company's actions.
c) Claims accurately reflect their scope and are relevant to the company's impact.
d) Communication is factual, transparent, and responsible with regard to the social and environmental impacts of the company's activities, whether positive or negative.
e) The company has ethical principles governing its use of sensitive marketing and communication channels and practices.
f) Claims are made in a clear and understandable manner, tailored to the general knowledge level of consumers, and available in the main languages or in the most appropriate forms for stakeholders in the localities where the company operates.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
ESRS - G1 2023 - Disclosure Requirement S4 - Consumers and end users 9, 30, 32.
To meet this requirement, BetterBusiness provides you with several practical tools.
The company assigns responsibility to the management team or the highest management body for ensuring that all its marketing and communication practices comply with its responsible marketing and communication policy.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
ESRS - G1 2023 - Disclosure Requirement S4 - Consumers and end users 9, 30, 32.
To meet this requirement, BetterBusiness provides you with several practical tools.
The policy is communicated to the company's employees and made available to them.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
ESRS - G1 2023 - Disclosure Requirement S4 - Consumers and end users 9, 30, 32.
To meet this requirement, BetterBusiness provides you with several practical tools.
PSG 5 The company's social and environmental impact and consideration of stakeholders are overseen by senior management and integrated throughout the company.
PSG 5.1 The highest management body oversees the implementation of the company's purpose, the management of its social and environmental impact, and stakeholder engagement.
Ensure that the highest level of management is responsible for advancing the company's purpose, its social and environmental performance, and the implementation of stakeholder governance. In this way, the company puts into practice the B Corp legal requirements for stakeholder governance.
At least once a year, the highest management body reviews:
a) Progress made in implementing the company's purpose, as defined in sub-requirement MGPP1.1
b) The company's social and environmental performance
c) The implementation of stakeholder governance.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS 2 - 2023 - Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies 20 b. ESRS 2 - 2023 - Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies 22 a, c, d. ESRS - 2023 - Disclosure Requirement GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies 24, 26
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 1.1 | The company establishes a public purpose aimed at generating a significant positive impact. |
PSG 5.2 The requirements for monitoring the implementation of the company's purpose, its social and environmental impact, and stakeholder engagement are defined in the framework established by the highest management body.
Ensure that the highest level of management is responsible for advancing the company's purpose, its social and environmental performance, and the implementation of stakeholder governance. In this way, the company puts into practice the B Corp legal requirements for stakeholder governance.
The reference framework of the highest management body explicitly specifies that the highest management body is responsible for overseeing:
a) The company's stated purpose, as defined in sub-requirement MGPP1.1
b) The company's social and environmental impact
c) The company's consideration of its impact on stakeholders.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
ESRS 2 - 2023 - Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies 22 b
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 1.1 | The company establishes a public purpose aimed at generating a significant positive impact. |
PSG 5.3 All members of the management team have at least one annual target related to the company's social or environmental performance.
Hold management teams accountable for improving the company's social and environmental performance. In doing so, the company is implementing B Corp legal requirements.
All members of the company's management team have at least one annual objective related to the company's social or environmental performance.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS 2 - 2023 - Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies 20.
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 1.1 | The company establishes a public purpose aimed at generating a significant positive impact. |
The objectives are SMART (specific, measurable, achievable, relevant, and time-bound).
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS 2 - 2023 - Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies 20 b.
To meet this requirement, BetterBusiness provides you with several practical tools.
PSG 5.4 If the company has an incentive remuneration system for the management team, it includes social and environmental performance targets.
• Ensure that managers adopt social and environmental objectives at all levels of the company.
The incentive compensation system is determined either by an annual performance review or during the company's annual tax review.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
> ESRS 2 - 2023 - Disclosure Requirement GOV-3 – Integration of sustainability-related performance in incentive schemes 27, 29. ESRS E1 2023 - Disclosure requirement related to ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes 13.
To meet this requirement, BetterBusiness provides you with several practical tools.
Each year, the company records data on the value of monetary rewards awarded for social and environmental performance, expressed as a percentage of each executive's salary.
Applicability
Action to be implemented within three years of certification.
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
> ESRS 2 - 2023 - Disclosure Requirement GOV-3 – Integration of sustainability-related performance in incentive schemes 27, 29. ESRS E1 2023 - Disclosure requirement related to ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes 13.
To meet this requirement, BetterBusiness provides you with several practical tools.
The objectives linked to the incentive system are SMART (specific, measurable, achievable, relevant, and time-bound).
Applicability
Action to be implemented within three years of certification.
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
> ESRS 2 - 2023 - Disclosure Requirement GOV-3 – Integration of sustainability-related performance in incentive schemes 27, 29. ESRS E1 2023 - Disclosure requirement related to ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes 13.
To meet this requirement, BetterBusiness provides you with several practical tools.
PSG 5.5 The company includes social or environmental performance targets in its manager performance appraisals.
Demonstrate the company's priority for social and environmental performance and specify how each role contributes to it.
All managers have at least one performance evaluation objective related to the company's social or environmental performance, or both.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
XX Large
CSRD interoperability
> ESRS 2 - 2023 - Disclosure Requirement GOV-3 – Integration of sustainability-related performance in incentive schemes 27, 29. ESRS E1 2023 - Disclosure requirement related to ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes 13.
To meet this requirement, BetterBusiness provides you with several practical tools.
All managers' social and environmental objectives are documented.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
XX Large
CSRD interoperability
> ESRS 2 - 2023 - Disclosure Requirement GOV-3 – Integration of sustainability-related performance in incentive schemes 27, 29. ESRS E1 2023 - Disclosure requirement related to ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes 13.
To meet this requirement, BetterBusiness provides you with several practical tools.
The objectives are SMART (specific, measurable, achievable, relevant, and time-bound).
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
XX Large
CSRD interoperability
> ESRS 2 - 2023 - Disclosure Requirement GOV-3 – Integration of sustainability-related performance in incentive schemes 27, 29. ESRS E1 2023 - Disclosure requirement related to ESRS 2 GOV-3
Integration of sustainability-related performance in incentive schemes 13.
To meet this requirement, BetterBusiness provides you with several practical tools.
PSG 6 The company is transparent about its social and environmental performance
PSG 6.1 Each year, the company publicly reports on its social and environmental performance, with the approval of the highest management body.
Communicate transparently about the company's social and environmental performance. In doing so, the company:
• demonstrates its accountability,
• shares the progress made in achieving its objectives,
• honours its commitment to stakeholders,
• provides an overview of its impacts and the strategies it is implementing to improve them.
The company's social and environmental impact report:
a) Presents the progress made by the company on all relevant social and environmental performance indicators, as well as a summary of stakeholder engagement processes
b) Is approved by the highest level of management
c) Is published on the company's website and accessible to all stakeholders.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
CSRD interoperability
ESRS 2 - 2023 - Minimum Disclosure Requirement – Actions MDR-A – Actions and resources in relation to material sustainability matters 66, 68. ESRS 2 - 2023 - Minimum disclosure requirement – Metrics MDR-M – Metrics in relation to material sustainability matters.
ESRS 2 - 2023 - Minimum Disclosure Requirement – Targets MDR-T – Tracking effectiveness of policies and actions through targets.
To meet this requirement, BetterBusiness provides you with several practical tools.
If the company does not publish an annual report, it may issue a comprehensive report at least every two years, while providing more concise interim updates on its website or through thematic reports.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
CSRD interoperability
ESRS 2 - 2023 - Minimum Disclosure Requirement – Actions MDR-A – Actions and resources in relation to material sustainability matters 66, 68. ESRS 2 - 2023 - Minimum disclosure requirement – Metrics MDR-M – Metrics in relation to material sustainability matters.
ESRS 2 - 2023 - Minimum Disclosure Requirement – Targets MDR-T – Tracking effectiveness of policies and actions through targets.
To meet this requirement, BetterBusiness provides you with several practical tools.
PSG 6.2 Each year, the company publicly reports on its social and environmental performance based on an external standard.
Communicate transparently about the company's social and environmental performance. In doing so, the company:
• demonstrates its accountability,
• shares progress made in achieving its objectives,
• honours its commitment to stakeholders,
• provides insight into its impacts and the strategies it is deploying to improve them.
The company's social and environmental impact reports:
a) Are based on an external standard
b) Are approved by the highest level of management
c) Are published on the company's website and accessible to all stakeholders
d) Are prepared and published at least once a year
e) Maintain a consistent structure from year to year to facilitate monitoring of the company's progress.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS 2 - 023 - Minimum Disclosure Requirement – Actions MDR-A – Actions and resources in relation to material sustainability matters 66, 68.
ESRS 2 - 2023 - Minimum disclosure requirement – Metrics MDR-M – Metrics in relation to material sustainability matters.
ESRS 2 - 2023 - Minimum Disclosure Requirement – Targets MDR-T – Tracking effectiveness of policies and actions through targets.
To meet this requirement, BetterBusiness provides you with several practical tools.
Materiality analysis Social footprint calculation Scope 1 & 2 carbon footprint assessment Scope 1, 2 & 3 carbon footprint assessment Environmental footprint calculation Impact report Culture Playbook Formalisation Impact web page
The company's social and environmental impact report presents:
a) The progress made by the company with regard to all relevant social and environmental performance indicators, as well as a summary of stakeholder engagement processes
b) The concrete actions implemented by the company
c) The management strategies used by the company to achieve its social and environmental objectives, as well as the progress made.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS 2 - 2023 - Minimum Disclosure Requirement – Actions MDR-A – Actions and resources in relation to material sustainability matters 66, 68.
ESRS 2 - 2023 - Minimum disclosure requirement – Metrics MDR-M – Metrics in relation to material sustainability matters.
ESRS 2 - 2023 - Minimum Disclosure Requirement – Targets MDR-T – Tracking effectiveness of policies and actions through targets.
To meet this requirement, BetterBusiness provides you with several practical tools.
Materiality analysis Social footprint calculation Scope 1 & 2 carbon footprint assessment Scope 1, 2 & 3 carbon footprint assessment Environmental footprint calculation Impact report Culture Playbook Formalisation Impact web page
PSG 6.3 The company assesses the ability of its employees to implement its social and environmental strategy.
• Assess employees' ability to implement the company's social and environmental strategy.
• Use their feedback to identify strengths and challenges.
The assessment of employees covers the following aspects.
a) Their level of understanding of the company's social and environmental impact and its strategy.
b) Their level of preparedness to act on the company's social and environmental strategy.
c) Their perception of the company's implementation of its social and environmental strategy.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
ESRS G1 2023 - Disclosure Requirement S1-5 Taking action on material impacts on own workforce and effectiveness of those actions 78, 80.
To meet this requirement, BetterBusiness provides you with several practical tools.
The company collects this information at least every two years.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
ESRS G1 2023 - Disclosure Requirement S1-5 Taking action on material impacts on own workforce and effectiveness of those actions 78, 80,
To meet this requirement, BetterBusiness provides you with several practical tools.
The company clearly informs employees that their participation in the assessment is voluntary.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
ESRS G1 2023 - Disclosure Requirement S1-5 Taking action on material impacts on own workforce and effectiveness of those actions 78, 80.
To meet this requirement, BetterBusiness provides you with several practical tools.
The company documents the analysis of employee feedback and provides an overview of the actions it has taken.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
ESRS G1 2023 - Disclosure Requirement S1-5 Taking action on material impacts on own workforce and effectiveness of those actions 78, 80.
To meet this requirement, BetterBusiness provides you with several practical tools.