Terms
- 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.
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