I am not an expert, but it appears there are two different "types" of "B corp". One has a standard corporate charter but is certified annually by a nonprofit called B Lab. The second has a special charter which frees its leadership from liability if they make a decision for social impact that has a negative impact on shareholder value.

Etsy was the first type but they let their annual certification lapse, while RStudio is becoming the second type.

https://en.wikipedia.org/wiki/B_Corporation_(certification) https://en.wikipedia.org/wiki/Benefit_corporation