Why transition plans matter under v2
SBTi v2 is about implementation. Transition plans give the SBTi, assurance partners and stakeholders confidence that the targets are deliverable, not just aspirational.
What evidence should sit behind a plan
Old way
A polished plan document with limited supporting numbers and informal progress notes.
New way
A live plan with source linked supplier data, procurement decisions logged against it, and progress tracked in the operating rhythm.
Supplier actions
- Engagement programme focused on the suppliers behind material categories.
- Supplier specific data updates tied to live procurement decisions.
- Clear list of supplier wins to evidence the plan year on year.
Procurement levers
- Climate criteria built into RFPs and renewals for top categories.
- Supplier climate profiles visible to buyers at the decision point.
- Switching toward suppliers with credible targets and evidence.
Progress tracking
- Define a small set of operational KPIs tied to the plan.
- Tie KPIs to specific procurement, finance or operations owners.
- Review quarterly and document changes with method notes.
Barriers and dependencies
Honest plans name the barriers. Supplier maturity, capital constraints, data quality and sector specific dependencies are normal. They are far easier to explain in advance than to discover at assurance.
Frequently asked questions
What is an SBTi transition plan?+
A practical roadmap that explains how a company will hit its science based targets, with the evidence to back it up. Under v2 it is tied to procurement, finance and operations decisions.
What evidence sits behind a transition plan?+
Sector specific actions, supplier engagement programmes, procurement levers, capital plans, governance, and progress tracking with source linked data.
Who owns the transition plan?+
Sustainability typically authors, but procurement, finance and operations are essential delivery partners. v2 rewards plans with clear cross functional ownership.
What barriers should plans address?+
Supplier maturity, capital constraints, data quality and sector specific dependencies. Naming them in the plan is far better than discovering them at assurance.
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