The big picture
v2 keeps the science based approach and turns up the emphasis on implementation. The headline shift is from setting ambition to evidencing delivery, with clearer company categories and stronger supplier data expectations.
What changed for company categories
Old way
Broad expectations applied across most large companies in the same way.
New way
Two categories, A and B, so expectations scale with size, sector and Scope 3 share.
What changed for Scope 3
Old way
Scope 3 coverage with widespread reliance on spend based estimates.
New way
Material Scope 3 categories handled with supplier specific data and traceable evidence.
What changed for transition plans and assurance
Old way
Target setting with a transition plan as a follow on document.
New way
Targets and transition plans tied together, with progress evidence built into the operating rhythm.
What changed for timing
v2 submissions open from early 2027. Existing targets remain valid through their cycle. The practical answer is to start preparing now and pace the work toward your own renewal window.
Frequently asked questions
When does SBTi v2 apply?+
Companies can submit against v2 from early 2027. Existing target holders should review their plans well before then.
Do existing SBTi targets still count?+
Yes, existing targets remain valid through their cycle. v2 expectations apply at the next submission or renewal.
What changed for Scope 3 between v1 and v2?+
Stronger expectations on supplier specific data, traceable evidence and clearer transition planning.
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