From ambition to implementation
v1 was about setting credible targets. v2 is about delivering on them. The standard now puts more weight on the evidence behind the numbers, the data behind the evidence, and the plan behind the data.
The five changes that matter most
- Company categories: differentiated expectations so a global enterprise and a smaller company are not held to the same operational bar.
- Cyclical validation: targets are reviewed on a regular cycle, giving a clearer rhythm for renewal.
- Scope 3: stronger expectations on coverage of the categories that drive your footprint and on supplier specific data where it matters.
- Transition plans: a credible plan that ties targets to operational and procurement levers, not a slide deck.
- Assurance and reporting: more weight on evidence, provenance and methods.
What this looks like day to day
Old way
Annual targets, quarterly board updates, a once a year supplier survey, a static reporting pack.
New way
A live evidence base, supplier data flowing through the year, a transition plan tied to procurement decisions.
Frequently asked questions
What is the headline shift from v1 to v2?+
v2 moves the standard from ambition to implementation. Companies are expected to show credible progress, not just set targets, with stronger expectations on Scope 3, evidence and transition planning.
What is cyclical validation?+
Targets are reviewed and renewed on a defined cycle rather than once. This gives companies a regular checkpoint and a clearer place to apply new expectations.
How do categories change things?+
v2 introduces differentiated categories so expectations match the company. Category A faces stronger Scope 3 and evidence expectations than Category B.
Where should we start?+
Take the diagnostic. It scores your exposure, urgency, Scope 3 supplier data risk and implementation readiness, and returns a personalised action plan with owners and timing.
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See how SBTi v2 affects your company
Five minutes. Four scores. A personalised action plan with owners and timing.
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