Glossary

SBTi Category B

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

Category B is the SBTi v2 grouping for smaller and less complex organisations. The bar is lighter than Category A, but suppliers may still feel pressure indirectly through customer asks.

Last updated: June 2026

Indicative criteria for Category B

Category B typically applies to smaller companies with a narrower footprint. As an indicative guide, Category B usually fits if any of the following apply.

Your annual revenue is below the large enterprise threshold the SBTi uses to sense check Category A (broadly under around 50 million US dollars, with thresholds varying by region).

Your Scope 3 is a smaller share of your overall footprint, or your sector is not in the typical high impact list (manufacturing, materials, food, retail, transport, oil and gas, utilities, construction).

You operate in fewer than a handful of countries and your value chain is relatively concentrated.

These are indicative signals, not the formal SBTi definition. The Impact Checker will sense check your category in a couple of questions and explain why.

Why Category B suppliers still feel SBTi v2

Enterprise customers preparing for Category A will increasingly ask suppliers for emissions data, targets and evidence. A clean climate profile makes you easier to select.

Recommended next step

SBTi Category A requirements

Category B is lighter touch, but it helps to know what Category A customers are being asked for so you can get ahead.

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