Scope 3 assurance

Short answer: SBTi v2 does not require third party assurance of Scope 3 as a condition of target validation today. It does, however, strongly encourage it, and the evidence expectations under v2 are written assuming that assurance is likely at some point.

Where assurance is effectively expected is via the reporting frameworks many Category A companies already sit under. The EU Corporate Sustainability Reporting Directive expects limited assurance on reported emissions today, moving to reasonable assurance over time. Other jurisdictions (UK, California, parts of Asia Pacific) are following similar paths. For most large companies, the practical question is not if assurance applies but when and at what level.

For smaller Category B companies that sit outside those reporting frameworks, assurance remains optional. Even then, enterprise customers and investors increasingly expect it as a signal of data quality.

The safe default under SBTi v2 is to prepare your Scope 3 numbers as if they will be assured: source linked supplier data, documented methodology, version history and a clear audit trail. That preparation is also exactly what makes target setting and year on year reporting easier.

Traceable source data, consistent methodology, version control and a clear audit trail for supplier specific numbers.

Keep evidence with every number. Document methodology and changes. Use supplier specific data where it materially shifts the answer.