B Corp
CurrentB Lab Standards V2.1
B Lab
Three Foundation Requirements plus seven Impact Topics, gated on size, sector and certification phase.
Frameworks
Six standards, each with its own edition and expiry
Standards move. An edition is superseded, a task force disbands, a regulator sets a transition deadline. Every framework in KinopiQ carries its own lifecycle, because a tracker that quietly goes stale is worse than no tracker at all.
ISO 14001
Current2026
ISO
Published 15 April 2026. Certificates against the 2015 edition must transition by April 2029.
GRI
CurrentUniversal 2021, with topic standards to 2025
Global Reporting Initiative
Includes GRI 101 Biodiversity 2024, and GRI 102 Climate Change and 103 Energy 2025.
IFRS S1 & S2
Current2023
ISSB
The global baseline for sustainability disclosure. Fully incorporates the TCFD recommendations.
UK SRS S1 & S2
Current2026
UK Government
The UK adoption, published 25 February 2026. The FCA has proposed making S2 mandatory from January 2027.
TCFD
Superseded2017
Task Force on Climate-related Financial Disclosures
The task force disbanded in October 2023. Kept in the catalogue because reporting regimes still reference it.
Editions researched July 2026. The catalogue is reference data shared by every workspace and maintained centrally, so a correction reaches everyone without anyone re-importing a spreadsheet.
Lifecycle
Why a superseded standard stays in the catalogue
TCFD’s task force disbanded in October 2023 and its recommendations are now carried by IFRS S2. Deleting it would be tidy and unhelpful: reporting regimes, investors and existing contracts still ask for TCFD-aligned disclosure by name. So KinopiQ keeps it, marks it superseded, and says what replaced it.
The same applies to ISO 14001. The 2026 edition was published on 15 April 2026, and certificates held against the 2015 edition must transition by April 2029 — a date worth seeing in the tool rather than discovering from your certification body.
Edition
Which version of the standard you are working to — V2.1, 2026, Universal 2021.
Effective from
The date the edition takes effect, so you know whether it applies to your current cycle.
Supersedes
The edition this one replaces, so the lineage is explicit rather than implied.
Transition note
Free text for the deadline that actually matters — for example ISO 14001’s April 2029 cut-off.
Requirement types
Not every requirement behaves the same way
How a requirement is satisfied decides how it scores and whether it can block you. KinopiQ keeps the distinction rather than flattening everything into a tick box.
Mandatory
Must be met. While it is unmet it is reported as a blocker, separately from your headline percentage.
Can block
Comply or explain
Met, or explained. A recorded explanation counts as satisfying it, so it never blocks certification.
Never blocks
Disclosure
Report the information. Met means disclosed — the standard is asking you to say, not to achieve.
Never blocks
Scored
Carries points toward a threshold. Unused by the current catalogue — B Corp dropped its 80-of-200 model in V2.1 — but supported.
Unused today
In development
Working toward more than one of these?
Most organisations are. Evidence you attach for one framework is available to link against the others in the same workspace.