What changed in SBTi v2
SBTi v2 is the updated Corporate Net Zero Standard. It shifts the focus from setting ambition to delivering implementation, with companies able to submit against v2 from early 2027.
- Sharper company categories, A and B, so expectations scale with size and impact.
- Stronger expectations on Scope 3 supplier data and evidence.
- Clearer transition planning and progress tracking.
Who is affected
Most large companies will sit in Category A, where the bar on Scope 3 and evidence is highest. Smaller organisations in Category B carry a lighter set of expectations, but may still feel the pull through customer asks.
What Category A companies need to know
- Material Scope 3 categories shape the work, especially Purchased goods and services.
- Supplier specific data is expected where it exists, with traceable evidence.
- Transition plans are tied to live procurement, finance and operations decisions.
- Progress tracking is built into the operating rhythm, not the year end push.
What changes for Scope 3
Old way
A headline Scope 3 number drawn from spend based averages, with scattered supplier evidence.
New way
Supplier specific data on the categories that move the answer, with provenance and version history ready for assurance.
What changes for evidence and assurance
v2 expects a defensible evidence trail behind material numbers. That is source linked supplier emissions, documented methodology, and a clear log of what changed and why.
What companies should do next
- Confirm your likely category and Scope 3 hotspots.
- Map the suppliers behind your top categories and pull what is public first.
- Stand up an evidence pack alongside business as usual reporting.
- Sync transition planning with procurement, finance and operations.
- Use the time before submission opens to pace the work, not to scramble.
Frequently asked questions
What is SBTi v2?+
SBTi v2 is the updated Corporate Net Zero Standard. It moves the focus from setting ambition to delivering implementation, with companies able to submit against v2 from early 2027.
What changed in SBTi v2?+
Sharper company categories (A and B), stronger expectations on Scope 3 supplier data and evidence, and clearer transition planning and progress tracking.
When does SBTi v2 apply?+
Companies can submit against v2 from early 2027. Existing target holders should review their plans well before then.
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 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.
What evidence is needed for SBTi v2?+
Source linked supplier numbers, documented methodology, version history and a clear audit trail. The aim is a defensible Scope 3 story rather than a perfect dataset on day one.
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