# Under SBTi V2, how much of scope 2 must a near-term target cover?

Canonical: https://senseible.earth/answers/sbti-v2-scope-2-target-full-coverage

All of it. SBTi Corporate Net-Zero Standard V2.0, C12.1, says near-term targets must cover 100% of Scope 2, through a low-carbon electricity alignment target or an absolute Scope 2 reduction. Category A companies projecting electricity growth above 20% a year must set a Scope 2 emissions target.

## The two options (C12.2)

- Low-carbon electricity alignment: raise the share of low-carbon electricity used, contracted or matched, on a straight line consistent with a net-zero pathway.
- Absolute Scope 2 reduction: cut Scope 2 tonnes on a straight line to a residual level.

## What changed from version 1

- Version 1 allowed up to 5% of combined Scope 1 and 2 to be left out (C5). V2.0 asks for 100% of Scope 2.
- Version 1's renewable electricity option used 80% by 2025 and 100% by 2030. V2.0 uses a low-carbon electricity alignment path.
- Scope 2 here includes purchased heat, steam and cooling, not only electricity.
- Target ambition is set on the physical inventory, using location-based Scope 2 (C9.4).

## Fast-growing electricity users

Category A companies must submit projected electricity use over the target period (C12.3). If average yearly growth is above 20%, they must set a Scope 2 emissions target, and may add an alignment target (C12.4). Category B companies seeking validation set separate Scope 1 and Scope 2 targets.

## Example: does the 20% rule bite?

- Electricity today: 40,000 MWh; projected in five years: 110,000 MWh
- Growth: 110,000 / 40,000 = 2.75 times over five years
- Compounded: 2.75 to the power 1/5 = about 1.224, so about 22.4% a year
- Above 20%: a Scope 2 emissions target is required

Example company. The criteria say average annual growth; check the calculation SBTi asks for.

## What Senseible does here

Senseible reads electricity bills for units and billing period and reports Scope 2 location-based and market-based; the market-based figure needs your contract or certificate data. It does not set, validate or assure SBTi targets.

- [SBTi renewable electricity target option](https://senseible.earth/answers/sbti-renewable-electricity-target-80-100)
- [SBTi V2 hourly matching recognition](https://senseible.earth/answers/sbti-v2-hourly-matching-recognition-thresholds)
- [SBTi Net-Zero Standard V2: supplier impact](https://senseible.earth/answers/sbti-net-zero-standard-v2-suppliers)
- [Scope 3 supplier evidence](https://senseible.earth/scope-3-supplier-evidence)

Sources: [SBTi, Corporate Net-Zero Standard V2.0, Criteria (final, released June 2026, effective 1 February 2027): C9.1, C9.4, C12 and footnote 20](https://files.sciencebasedtargets.org/production/files/Corporate-Net-Zero-Standard-V2-Criteria.pdf), [SBTi, Corporate Near-Term Criteria V5.3.1 (final, April 2026, in effect from 14 April 2026): C5, C21](https://files.sciencebasedtargets.org/production/files/SBTi-criteria.pdf)

Last reviewed 2026-11-01.