Glossary

SBTi Category A

A diagnostic based on the latest guidance, not formal SBTi guidance.

Category A is the SBTi v2 grouping for larger, higher impact companies. It carries the most detailed expectations on Scope 3 coverage, supplier specific data, transition planning and evidence.

Last updated: June 2026

Indicative criteria for Category A

Category A is shaped by company size, sector and Scope 3 footprint rather than a single hard cut off. As an indicative guide, you are likely in Category A if any of the following apply.

Your annual revenue is broadly in the large enterprise range (the SBTi has used revenue thresholds around 50 million US dollars and above as a sizing signal, with multinationals and listed corporates generally in scope).

Your Scope 3 footprint represents a significant share of your total emissions (typically 40 percent or more, and very often well above 80 percent in high impact sectors).

You operate in a high impact sector such as manufacturing, materials, food and beverage, retail, transport, oil and gas, utilities, construction or chemicals.

These are indicative signals to help you sense check yourself, not the formal SBTi definition. The Impact Checker uses your specific answers to give a personalised view of where you sit.

What Category A changes

Stronger expectations on Scope 3 coverage, especially Purchased goods and services and Capital goods.

More emphasis on supplier specific data with traceable evidence.

Clearer transition planning, with progress tracking that holds up under assurance.

Recommended next step

SBTi Category A requirements

What Category A companies should be preparing for under v2: Scope 3, supplier data, transition plans and evidence.

Read the guide

Free diagnostic

See how SBTi v2 affects your company

Five minutes. Four scores. A personalised action plan with owners and timing.

Start the checker