What is Category A
Category A is the SBTi v2 grouping for larger companies whose footprint, supply chain and influence make them central to delivery of the standard. It carries the most detailed expectations on Scope 3 and evidence.
Why Category A matters
- Investors and customers are watching Category A delivery closely.
- Supplier engagement programmes set the tone for an entire sector.
- Early action makes target renewal and assurance much easier.
How Category A affects Scope 3
Old way
A headline Scope 3 number drawn from spend based averages, with limited supplier specific data.
New way
Supplier specific data on the categories that drive the footprint, backed by a documented method and a clear audit trail.
Most Category A companies will have Scope 3 well above 80 percent of their footprint. Category 1 (Purchased goods and services) and Category 2 (Capital goods) usually dominate.
How Category A affects assurance and transition planning
- Source linked numbers ready for an assurance provider's review.
- Transition plan tied to live procurement, finance and operations decisions.
- Progress tracking built into the operating rhythm.
Category A readiness checklist
- Confirm category and material Scope 3 categories.
- Identify top suppliers behind the largest categories.
- Pull public disclosures and target signals first.
- Engage suppliers only for gaps that materially shift the answer.
- Build the evidence pack alongside business as usual reporting.
- Tie the transition plan to procurement and finance actions.
- Schedule the evidence review well before target renewal.
Mini tool
Are you Category A or Category B?
A quick indicator based on size and sector. Two minutes for a directional answer, then run the full Impact Checker to confirm.
Frequently asked questions
What is Category A under SBTi v2?+
Category A is the grouping for larger companies whose footprint and influence make them central to delivery. It carries the most detailed expectations on Scope 3 and evidence.
What is Category B under SBTi v2?+
Category B applies to smaller and less complex organisations. The bar is lighter than Category A, though suppliers may still feel pressure through customer asks.
Does SBTi v2 require Scope 3 targets?+
Material Scope 3 categories sit at the heart of v2 for Category A companies. The Impact Checker uses your category mix to highlight which ones matter most for you.
What supplier data is needed for SBTi v2?+
Supplier specific data where it exists, with traceable evidence. Where supplier data is missing, fill with verified secondary data and a documented method.
Do existing SBTi targets need to be updated?+
Most existing target holders should review their plans against v2 well before submissions open in early 2027. Renewal works best when supporting evidence is ready early.
Free diagnostic
See how SBTi v2 affects your company
Five minutes. Four scores. A personalised action plan with owners and timing.
Start the checker