What does SBTi's Corporate Net-Zero Standard V2 mean for suppliers?

Version 2.0 was released in June 2026 and applies from 1 February 2027. It lets your large customers meet their Scope 3 target by raising the share of tier 1 suppliers, measured by emissions or spend, that are in transition or net-zero aligned. Expect them to ask where you stand, every year.

Dates that matter

Ask your customer which version its target sits under. A customer validated under version 1 may still be tracking suppliers that have their own science-based targets, the older test.

• 11 June 2026: Version 2.0 released, after consultation drafts in March and November 2025.
• Until 31 January 2027: Version 1.3.1 still applies.
• From 1 February 2027: Version 2.0 takes effect.

Category A and Category B

Version 2.0 splits companies in two. Category A is any company with net turnover of at least 450 million euros or at least 1,000 full-time staff. In high-income countries, a company is also Category A if its Scope 1 and 2 reach 10,000 t CO2e, or if it meets two of these: balance sheet of at least 25 million euros, turnover of at least 50 million euros, at least 250 staff. The country is where the ultimate parent is incorporated. Everyone else is Category B.

• Category A must report Scope 3, set Scope 3 targets and get third-party assurance of its base year inventory.
• Category B must report Scope 1 and 2 and set separate Scope 1 and 2 targets if it seeks validation; Scope 3 targets are optional and assurance is strongly encouraged.
• Category A companies are recommended to support Category B companies in their value chain with finance, capacity building or technology.

How a customer can count you

For Scope 3, a Category A customer can choose a supplier alignment target: raise the share of tier 1 suppliers that are in transition or net-zero aligned, measured by emissions or spend, or by revenue for customers. It applies only where the customer buys from identifiable tier 1 suppliers directly, and spend-based targets must be kept separate from revenue-based ones.

SBTi recommends customers start with tier 1 suppliers in emissions-intensive activities and encourage those suppliers to get their targets independently assured. The criteria document does not spell out the test for in transition, so ask your customer what it will accept as proof.

What to have ready

1. Scope 1 and 2 for your latest financial year, from fuel invoices and electricity bills, with factors named.
2. A base year and a target, or a date by which you will set one.
3. The share of your output or revenue that goes to this customer, so it can weight you correctly.
4. A short note of what you have done since last year, with numbers: a solar install, a fuel switch, a furnace upgrade.

Worked example: which category is a mid-sized forging unit?

• 180 staff, 12 million euros turnover, 8 million euros balance sheet, 4,000 t CO2e Scope 1 and 2
• Any-country test: 12 million is below 450 million and 180 is below 1,000, so not Category A
• High-income test, if it applied: 4,000 t is under 10,000 t, and the unit meets none of the three size limits (8 under 25, 12 under 50, 180 under 250)
• Result: Category B wherever the parent is incorporated. Scope 3 targets are optional for the unit itself

Example company. Your customer may still ask for your Scope 1 and 2 and a target so it can count you as aligned.

What Senseible does here

Senseible builds your Scope 1 and 2 from fuel invoices and electricity bills, with the factor and document behind each line, which gives you the base year figures a customer or target needs. It does not set, validate or assure SBTi targets.

• Get your carbon number
• Supplier engagement targets under version 1
• When a Scope 3 target is required
• Choosing a base year

Sources: SBTi, Corporate Net-Zero Standard Version 2.0, Criteria (June 2026): version history, Table 1, C5, C7, C9, C15, R2.4, R15

Last reviewed 2026-10-31. Version 2.0 takes effect on 1 February 2027; re-check SBTi's guidance on in transition and net-zero aligned suppliers when it is published.