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 guideWhat is SBTi Category A?
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.
What is Scope 3 supplier data?
Scope 3 supplier data is the emissions information attached to the goods and services you buy. SBTi v2 expects more supplier specific data (sometimes called primary supplier data) with traceable evidence behind the headline numbers.
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