Adding "making" at the beginning of a sentence that starts with "even small changes"

Question

A. Even small changes in a company require updating equipment.

B. Making even small changes in a company requires the updating of equipment.

Is there any subtle difference in meaning between A. and B.?

Answer 1

Yes, there is a subtle difference. By adding the "making," you draw emphasis to the action/mechanism of change rather than the changes themselves. This puts the cause/fault of updates more on the agents of change (for example a board decision) instead of the changes themselves.

Answer 2

The first implies that after a change is made, equipment must be updated; the changes make updating necessary.

The second implies that you must update equipment before you can make a change; the action of making a change requires updating.