What must a transition plan contain under SBTi's Net-Zero Standard V2, and who has to publish it?

A plan with your validated targets, scope, near-term actions, assumptions, and any fossil fuel phase-out or emissions-intensive activity plan. The board approves it and it is reviewed at least every five years. Category A companies must publish it within 15 months of validation; Category B are only recommended to.

What the plan must hold

• All validated targets, including those under sector standards.
• Scope: every emission source and activity covered by those targets.
• Actions: what meets the near-term targets, indicative actions for the next 5 years and, for Category A, a high-level long-term roadmap to net-zero.
• Assumptions and dependencies that could change the outcome, and how they will be managed.
• A commitment to phase out revenue from unabated fossil fuel use, if relevant.
• A plan for significant emissions-intensive activities in the value chain, if any.

Governance

• Formally approved and adopted by the highest governing body, such as the board.
• Aligned with or built into the corporate strategy.
• Reviewed at least every five years and updated as needed.

Who publishes

• Category A: disclose the plan within 15 months of completing target validation, or sooner if the law requires.
• All companies: recommended to publish on completing validation.
• Category A companies are recommended to help Category B companies in their value chain to develop plans.

If you are a supplier

A typical MSME is Category B, because Category A needs turnover of 450 million euros or 1,000 staff, or the other tests the standard sets for high-income countries. Your buyer may be Category A and must publish its plan, so expect a request for your own targets and actions to feed into it.

What Senseible does here

Senseible turns your invoices and bills into verified Scope 1 and 2 records, and shows where supplier data is still missing for Scope 3. Verified here means rule checks passed against the evidence. It is not third-party assurance, and it does not validate targets: only the SBTi's validation process does.

• SBTi Net-Zero Standard V2: supplier impact
• How to write a climate transition plan
• Scope 3 supplier evidence

Sources: SBTi, Corporate Net-Zero Standard, version 2.0 (June 2026)

Last reviewed 2026-11-04.