Which of the following is a requirement for B Corp certification?

B Corp certification is granted to companies that meet rigorous standards of social and environmental performance, accountability, and transparency. This certification is designed to assess a company's entire social and environmental impact, which includes how it interacts with its employees, suppliers, community, and the environment. To achieve this certification, a company must score a minimum number of points on the B Impact Assessment, which evaluates practices in various areas such as governance, workers, community, and the environment. Meeting these social and environmental performance standards is essential for a company to be recognized as a B Corp, making this the correct response.

In contrast to the correct answer, some other options present requirements that are not aligned with the B Corp certification ethos. For example, the idea of profits being solely reinvested for growth would eliminate companies that might distribute profits while still being socially and environmentally responsible. Similarly, having exclusively charitable intentions does not represent the broader spectrum of businesses aimed at balancing profit-making and social good, as B Corps include for-profit entities that also seek to make a positive impact. Lastly, operating under municipal regulations only is insufficient because B Corp certification evaluates broader performance metrics beyond compliance with local laws.