SBTi v2 glossary

Short articles on the most searched terms, each with internal cross links.

• SBTi Category ACategory A is the SBTi v2 grouping for larger companies. It carries the most detailed expectations on Scope 3, supplier evidence and transition planning.
• SBTi Category BCategory B covers smaller organisations under SBTi v2. The bar is lighter than Category A but suppliers may still feel pressure through customer asks.
• SBTi v2SBTi v2 is the next version of the SBTi Corporate Net Zero Standard, with companies able to submit against v2 from early 2027.
• Scope 3 supplier dataScope 3 supplier data is the emissions information behind your purchases. SBTi v2 expects more supplier specific data with traceable evidence.
• SBTi transition planAn SBTi transition plan is the practical roadmap that explains how a company will hit its science based targets, with evidence to back it up.
• SBTi target renewalSBTi target renewal is the process of refreshing existing targets so they meet the updated standard. With v2 submissions from early 2027, most current target holders should be reviewing their plans now.
• Scope 3 assuranceScope 3 assurance is an independent check on how your value chain emissions were calculated, where the data came from, and whether the methodology is sound.
• Scope 3 evidence packA Scope 3 evidence pack is the documented trail that proves your value chain numbers are sound. It is what assurance partners and the SBTi want to see.

SBTi v2

The Corporate Net Zero Standard version 2. It shifts the focus from setting credible targets to delivering on them, with stronger expectations on Scope 3, supplier data, transition planning and assurance.

Category A

The SBTi v2 category for larger companies with material Scope 3 footprints. Expectations on Scope 3 coverage, supplier specific data and evidence are stronger than for Category B.

Category B

The SBTi v2 category for smaller companies and parts of the supply chain. Expectations are scaled to match.

Cyclical validation

The model where targets are reviewed and renewed on a defined cycle. It gives companies a regular checkpoint and a clear place to apply new expectations.

Scope 3

Indirect emissions across the value chain. For most companies the bulk of the footprint sits here, especially in Category 1 (Purchased goods and services) and Category 2 (Capital goods).

Scope 3 Category 1

Purchased goods and services. The supplier emissions tied to the things you buy. Usually the largest single Scope 3 category for Category A companies.

Scope 3 Category 2

Capital goods. The emissions tied to the long lived assets you buy, such as equipment, vehicles and infrastructure.

Supplier specific data

Emissions data from the supplier themselves, ideally with provenance and assurance signals, rather than industry averages or spend based estimates.

Evidence pack

The working record behind your Scope 3 numbers. Source documents, method notes, version history and assurance signals, ready for reporting and assurance.

Transition plan

The credible plan that ties your targets to operational and procurement levers. Owners, timing and the levers you will pull, not a static slide deck.

Assurance

Independent verification of your reported numbers and methods. Limited assurance and reasonable assurance are the two common levels.

Decisions before the PO

Bringing an emissions signal into sourcing decisions before the award rather than after the fact. Lets buyers act while it still changes the outcome.