NRS 78B.040  “General public benefit” defined.  “General public benefit” means a material positive impact on society and the environment, taken as a whole, as assessed against a third-party standard, from the business and operations of a benefit corporation.

Delaware doesn’t have the “general public benefit” requirement, and also doesn’t require a third party standard.

While both Nevada and Delaware allow a specific public benefit, it’s the general benefit plus the third party standard that essentially “reads in” and enforces ESG and woke ideology.

In Delaware, you could make your PBC support, or instance, a church or local community. A Delaware PBC could also make the public benefit be support of pro-life or pro-coal organizations. In Nevada that is technically possible, but not if it conflicts with the general public benefit and/or the standards required by the third party (which would kill the above examples).

I did significant research on this a few years ago, when I established a Delaware PBC (which I didn’t use) over a Nevada PBC to take over a Nevada company I used to own. I wanted the PBC to support the local community & tourism to it, which is totally fine in a DE PBC, but not the NV version.