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

Canonical: https://senseible.earth/answers/sbti-v2-transition-plan-contents-and-disclosure

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](https://senseible.earth/answers/sbti-net-zero-standard-v2-suppliers)
- [How to write a climate transition plan](https://senseible.earth/answers/how-to-write-climate-transition-plan-small-company)
- [Scope 3 supplier evidence](https://senseible.earth/scope-3-supplier-evidence)

Sources: [SBTi, Corporate Net-Zero Standard, version 2.0 (June 2026)](https://files.sciencebasedtargets.org/production/files/Corporate-Net-Zero-Standard-V2-Criteria.pdf)

Last reviewed 2026-11-04.