GACA 1 The company takes a responsible and transparent approach to lobbying.
GACA 1.1 The company has a publicly available policy on responsible lobbying.
Ensure that the company adopts a transparent, consistent and responsible approach to its involvement in public affairs. Corporate lobbying activities can sometimes conflict with their sustainable development strategies or the collective interest. By making their lobbying policies public, companies commit to pursuing lobbying activities that promote the common good and demonstrate responsible leadership.
If the company does not engage in lobbying activities, it satisfies this sub-requirement by publicly declaring this fact.
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
G1 2023 – Disclosure Requirement G1-5 – Influence politique et activités de lobbying (29 a)
To meet this requirement, BetterBusiness provides you with several practical tools.
The company's lobbying policy describes its approach to responsible lobbying and includes a number of criteria.
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
G1 2023 – Disclosure Requirement G1-5 – Influence politique et activités de lobbying (29 a)
To meet this requirement, BetterBusiness provides you with several practical tools.
The company's lobbying policy describes its governance, control and risk management practices.
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
G1 2023 – Disclosure Requirement G1-5 – Influence politique et activités de lobbying (29 a)
To meet this requirement, BetterBusiness provides you with several practical tools.
The company's lobbying policy is:
• approved by the Board
• published on the website.
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
G1 2023 – Disclosure Requirement G1-5 – Influence politique et activités de lobbying (29 a)
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 1.2 The company discloses its lobbying positions and political contributions each fiscal year.
By making their lobbying positions and political contributions public, under the supervision of their senior management, companies demonstrate their commitment to creating positive impacts for society and the environment.
If the company does not engage in lobbying activities, it satisfies this sub-requirement by publicly declaring this fact.
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 G1-5 Political influence and lobbying activities 29 (b), (c)
To meet this requirement, BetterBusiness provides you with several practical tools.
The public report includes:
• The value and beneficiaries of financial and in-kind political contributions. • A summary of the company's material lobbying positions and the relevant recipients or intermediary organisations.
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 G1-5 Political influence and lobbying activities 29 (b), (c)
To meet this requirement, BetterBusiness provides you with several practical tools.
The public report is:
• Overseen by the highest management body or a committee of the highest management body.
• Published on the company's website and accessible 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
G1 2023 – Disclosure Requirement G1-5 Political influence and lobbying activities 29 (b), (c)
To meet this requirement, BetterBusiness provides you with several practical tools.
The company discloses its lobbying positions and political contributions:
• During the fiscal year preceding Year 0
• Annually for subsequent years.
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 G1-5 Political influence and lobbying activities 29 (b), (c)
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 1.3 The company discloses its lobbying positions and political contributions each fiscal year.
Ensure that the company adopts a transparent, consistent and responsible approach to lobbying. By making their lobbying positions and political contributions public, under the supervision of their senior management, companies demonstrate their accountability for their commitments to create positive impacts for society and the environment.
If the company does not engage in lobbying activities, it satisfies this sub-requirement by publicly disclosing this fact.
Applicability
Action to be implemented within three years 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
Company without employees
Micro
Small
Medium
CSRD interoperability
G1 2023 – Disclosure Requirement G1-5 Political influence and lobbying activities 29 (b), (c)
To meet this requirement, BetterBusiness provides you with several practical tools.
The public report includes:
• The value and recipients of financial and in-kind political contributions.
• A summary of the company's material lobbying positions and the relevant recipients or intermediary organisations.
Applicability
Action to be implemented within three years 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
Company without employees
Micro
Small
Medium
CSRD interoperability
G1 2023 – Disclosure Requirement G1-5 Political influence and lobbying activities 29 (b), (c)
To meet this requirement, BetterBusiness provides you with several practical tools.
The public report is:
• Overseen by the highest management body or a committee of the highest management body. • Published on the company's website and accessible to all stakeholders.
Applicability
Action to be implemented within three years 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
Company without employees
Micro
Small
Medium
CSRD interoperability
G1 2023 – Disclosure Requirement G1-5 Political influence and lobbying activities 29 (b), (c)
To meet this requirement, BetterBusiness provides you with several practical tools.
The company discloses its lobbying positions and political contributions:
• During the fiscal year preceding Year 3.
• Annually for subsequent years.
Applicability
Action to be implemented within three years 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
Company without employees
Micro
Small
Medium
CSRD interoperability
G1 2023 – Disclosure Requirement G1-5 Political influence and lobbying activities 29 (b), (c)
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2 The company works collaboratively to advance social or environmental impacts on a collective scale.
GACA 2.1 The company participates in collective actions aimed at promoting positive social or environmental impacts.
Encourage companies to have a positive social and environmental impact and to act beyond their own interests. Companies have a key role to play in collective solutions to systemic social and environmental challenges. Participation in collective action is a fundamental aspect of B Corp companies' commitment.
The company participates in at least one of the collective actions among the five options in this impact theme:
• APAC2.1a The company advises other actors in its sector, profession or value chain to advance their social or environmental impacts.
• APAC 2.1b The company contributes to external research to advance social or environmental impacts.
• APAC 2.1c The company works with various stakeholders to advance social or environmental impacts.
• APAC 2.1d The company promotes public policy to advance social or environmental impacts. • APAC 2.1e The company practises thought leadership to drive systemic change towards a more equitable, inclusive and regenerative economy.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
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
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company participates in at least one collective action:
• APAC 2.1a The company advises other actors in its sector, profession or value chain to advance their social or environmental impacts.
• APAC 2.1b The company contributes to external research to advance social or environmental impacts.
• APAC 2.1c The company works with various stakeholders to advance social or environmental impacts.
• APAC 2.1d The company promotes public policy to advance social or environmental impacts. • APAC 2.1e The company practises thought leadership to drive systemic change towards a more equitable, inclusive and regenerative economy.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
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
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2.1a The company advises other actors in its industry, profession or value chain to advance their social or environmental impact.
The company's mentoring program has:
a) A clear objective to strengthen the social or environmental impact of the mentoring recipient.
b) A positive outcome that is evident and confirmed by the mentoring recipient.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2.1b The company contributes to external research to advance social or environmental impacts.
External research aims to create a positive impact on society or the environment.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2.1c The company works with multiple stakeholders to advance social or environmental impacts.
Collaboration between stakeholders:
a) Pursues a clear objective and aims to produce specific and measurable impacts in a collaborative manner.
b) Aims to create a positive impact on society or the environment.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2.1d The company promotes public policy aimed at advancing social or environmental impacts.
Advocacy work aims to have a positive impact on society or the environment.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2.1e The company practises thought leadership to drive systemic change towards a more equitable, inclusive and regenerative economy.
Opinion leadership aims to create a positive impact on society or the environment.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2.2 The company participates in collective actions aimed at promoting positive social or environmental impacts.
Encourage businesses to have a positive social and environmental impact and to act beyond their own interests. Businesses have a key role to play in collective solutions to systemic social and environmental challenges. Participation in collective action is a fundamental aspect of B Corp businesses' commitment.
The company participates in at least one of the collective actions among the five options in this impact theme:
• APAC2.1a The company advises other actors in its sector, profession or value chain to advance their social or environmental impacts. • APAC 2.1b The company contributes to external research to advance social or environmental impacts.
• APAC 2.1c The company works with various stakeholders to advance social or environmental impacts.
• APAC 2.1d The company promotes public policy to advance social or environmental impacts. • APAC 2.1e The company practises thought leadership to drive systemic change towards a more equitable, inclusive and regenerative economy.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
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
Small
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company participates in:
a) at least one collective action before Year 0
b) two of the five collective action options for Years 3 and 5.
• APAC2.1a The company advises other actors in its sector, profession, or value chain to advance their social or environmental impacts.
• APAC 2.1b The company contributes to external research to advance social or environmental impacts.
• APAC 2.1c The company works with various stakeholders to advance social or environmental impacts.
• APAC 2.1d The company promotes public policy to advance social or environmental impacts.
• APAC 2.1e The company practices thought leadership to drive systemic change toward a more equitable, inclusive, and regenerative economy.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
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
Small
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2.3 The company participates in collective actions aimed at promoting positive social or environmental impacts.
Encourage companies to have a positive social and environmental impact and to act beyond their own interests. Companies have a key role to play in collective solutions to systemic social and environmental challenges. Participation in collective action is a fundamental aspect of B Corp companies' commitment.
The company participates in collective actions among the five options in this impact theme.
a) APAC 2.3a The company advises other actors in its sector, profession, or value chain to advance their social or environmental impacts.
b) APAC 2.3b The company contributes to external research to advance social or environmental impacts.
c) APAC 2.3c The company works with various stakeholders to advance social or environmental impacts.
d) APAC 2.3d The company promotes public policy to advance social or environmental impacts, with a clear contribution.
e) APAC 2.3e The company exercises thought leadership to drive systemic change toward a more equitable, inclusive, and regenerative economy, and achieves concrete results.
Applicability
Company sizes concerned
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
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company participates in at least one collective action before Year 0 and two of the five collective action options for Years 3 and 5.
a) APAC 2.3a The company advises other actors in its sector, profession, or value chain to advance their social or environmental impacts.
b) APAC 2.3b The company contributes to external research to advance social or environmental impacts.
c) APAC 2.3c The company works with various stakeholders to advance social or environmental impacts.
d) APAC 2.3d The company promotes public policy to advance social or environmental impacts, with a clear contribution.
e) APAC 2.3e The company exercises thought leadership to drive systemic change toward a more equitable, inclusive, and regenerative economy, and achieves concrete results.
Applicability
Company sizes concerned
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
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2.3a The company advises other actors in its industry, profession or value chain to advance their social or environmental impact.
The company's mentoring program has:
a) A clear objective to strengthen the social or environmental impact of the mentee.
b) A positive outcome that is evident and confirmed by the mentee.
c) A systematic approach to mentoring targeting a specific group.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2.3b The company contributes to external research to advance social or environmental impacts.
External research aims to have a positive impact on society or the environment.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company contributes to research through:
a) Financial contributions.
b) Contributions in kind.
c) Data sharing.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company monitors research results within twelve months.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2.3c The company works with multiple stakeholders to advance social or environmental impacts, making a clear contribution.
Collaboration between stakeholders:
a) Pursues a clear objective and aims to produce specific and measurable impacts in a collaborative manner.
b) Aims to create a positive impact on society or the environment.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company makes a clear contribution to collaboration between stakeholders.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2.3d The company promotes public policy aimed at advancing social or environmental impacts, with a clear contribution.
Advocacy activities aim to create a positive impact on society or the environment.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company allocates one or more resources to its advocacy activities, including:
a) Financial contributions
b) Contributions in kind
c) Staff time dedicated to these activities
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company makes a clear contribution to public policy advocacy.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2.3e The company exercises thought leadership to drive systemic change towards a more equitable, inclusive and regenerative economy.
Thought leadership:
a) Has a clear positive effect.
b) Aims to create a positive impact on society or the environment.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company participates in at least:
a) two thought leadership practices before Year 0
b) three thought leadership practices for Years 3 and 5.
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
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2.4 The company participates in collective actions aimed at promoting positive social or environmental impacts.
Encourage businesses to have a positive social and environmental impact and to act beyond their own interests. Businesses have a key role to play in collective solutions to systemic social and environmental challenges. Participation in collective action is a fundamental aspect of B Corp businesses' commitment.
The company participates in collective actions among the five options in this impact theme:
- APAC 2.3a The company advises other actors in its sector, profession, or value chain to advance their social or environmental impacts.
- APAC 2.3b The company contributes to external research to advance social or environmental impacts.
- APAC 2.3c The company works with various stakeholders to advance social or environmental impacts.
- APAC 2.3d The company promotes public policy to advance social or environmental impacts, with a clear contribution.
- APAC 2.3e The company exercises thought leadership to drive systemic change toward a more equitable, inclusive, and regenerative economy.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
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
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company participates in at least two of the five collective action options:
- APAC 2.3a The company advises other actors in its sector, profession, or value chain to advance their social or environmental impacts.
- APAC 2.3b The company contributes to external research to advance social or environmental impacts.
- APAC 2.3c The company works with various stakeholders to advance social or environmental impacts.
- APAC 2.3d The company promotes public policy to advance social or environmental impacts, with a clear contribution.
- APAC 2.3e The company exercises thought leadership to drive systemic change toward a more equitable, inclusive, and regenerative economy.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
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
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2.5 The company participates in collective actions aimed at promoting positive social or environmental impacts.
Encourage companies to have a positive social and environmental impact and to act beyond their own interests. Companies have a key role to play in collective solutions to systemic social and environmental challenges. Participation in collective action is a fundamental aspect of B Corp companies' commitment.
The company participates in collective actions among the five options in this impact theme.
a) APAC 2.3a The company advises other actors in its sector, profession, or value chain to advance their social or environmental impacts.
b) APAC 2.3b The company contributes to external research to advance social or environmental impacts.
c) APAC 2.3c The company works with various stakeholders to advance social or environmental impacts.
d) APAC 2.3d The company promotes public policy to advance social or environmental impacts, with a clear contribution.
e) APAC 2.3e The company exercises thought leadership to drive systemic change towards a more equitable, inclusive, and regenerative economy.
Applicability
Action to be implemented within 12 months 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
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company participates in at least two of the five collective actions before Year 0 and four collective actions for Years 3 and 5.
a) APAC 2.3a The company advises other actors in its sector, profession, or value chain to advance their social or environmental impacts.
b) APAC 2.3b The company contributes to external research to advance social or environmental impacts.
c) APAC 2.3c The company works with various stakeholders to advance social or environmental impacts.
d) APAC 2.3d The company promotes public policy aimed at advancing social or environmental impacts, with a clear contribution.
e) APAC 2.3e The company practices thought leadership to drive systemic change toward a more equitable, inclusive, and regenerative economy.
Applicability
Action to be implemented within 12 months 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
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 2.6 The company includes multi-stakeholder initiatives or public policy advocacy in its collective actions.
Require large companies to engage in high-impact collective action. Large companies have greater resources to support multi-stakeholder initiatives and, due to their size, are better equipped to effectively advocate for systemic social and environmental change. This sub-requirement ensures that large B Corps leverage their size and influence to advance the mission of the B Corp movement.
The company incorporates one of the following elements into its collective actions:
a) APAC 2.3c The company works with various stakeholders to advance social or environmental impacts, with a clear contribution.
b) APAC 2.3d The company promotes public policy aimed at advancing social or environmental impacts, with a clear contribution.
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
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 3 The company adopts a responsible and transparent approach to taxation.
GACA 3.1 The company has a responsible taxation policy and makes it public.
Ensure that companies are accountable and transparent about their tax contributions. Taxes play a vital role in achieving the UN Sustainable Development Goals and are an essential way for companies to contribute to their local economies. Companies that adopt responsible tax policies and disclose their tax contributions strengthen their contribution to solving social and environmental challenges.
The company's tax policy specifies its approach to responsible taxation and includes the following elements.
a) How its approach to taxation relates to the company's business and sustainability strategy.
b) Its approach to regulatory compliance.
c) The governing body or executive position that will formally review and approve the company's policy, and how often.
Applicability
Action to be implemented within 12 months 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
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company's tax policy specifies its practices in terms of governance, control, and risk management, and includes the following elements.
a) The governing body or executive position responsible for enforcing the policy within the company.
b) How the policy is integrated within the company, particularly with regard to its implementation.
c) How the company identifies, manages, and monitors compliance risks.
d) How the company assesses its compliance with the governance and control framework.
e) How stakeholders can raise concerns about the company's business conduct and tax practices, including a reference to the company's grievance procedure [link to MGPP3].
f) A description of the process for verifying the company's public tax disclosures, including, where applicable, a link or reference to any third-party verification reports or statements."
Applicability
Action to be implemented within 12 months 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
N/A
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. |
The company's tax policy specifies how it engages with its stakeholders and manages tax-related concerns, including:
a) Its approach to the company's relations with tax authorities.
b) Its approach to tax policy advocacy.
c) How it collects and takes into account the views and concerns of stakeholders, including external stakeholders.
Applicability
Action to be implemented within 12 months 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
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company's tax policy is:
a) Approved by the highest level of management.
b) Published on the company's website and made available to all stakeholders.
Applicability
Action to be implemented within 12 months 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
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
GACA 3.2 The company publishes its country-by-country reporting for each fiscal year.
Ensure that companies are accountable and transparent about the taxes they pay. Taxes are essential for achieving the UN Sustainable Development Goals and are a key way for companies to contribute to their local economies. By committing to responsible tax policies and making their tax payments public, companies strengthen their contribution to solving social and environmental problems.
The public report includes:
a) all tax jurisdictions where the Company is resident for tax purposes
b) relevant financial information for each tax jurisdiction
c) the period covered by the information.
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
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The public report is:
a) overseen by the highest management body or a committee of the highest management body
b) published on the Company's website and accessible to all stakeholders.
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
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The Company publicly shares its country-by-country reporting OR publication of financial data by country:
a) during the fiscal year preceding Year 3
b) annually for subsequent years.
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
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.