This is way outside of my expertise or experience, but this thread got me curious.
Here's what 3 minutes of googling indicates:
* most states have b corps
* most states that have b corps based them on the Model Benefit Act, drafted by B-Lab
* Delaware has b corps, but they are not based on the Model Benefit Act
* whether the Model Benefit Act was used affects all sorts of things (requirements, reporting, standards, decision makers, enforcement…)
So it seems fair to say that delaware has b corps, but they are not like the others.