What is the difference between Category A and Category B?
Under Table 2 of the standard, a company is Category A if its net turnover is EUR 450 million or more, or it has 1,000 or more employees (FTE), in any country. A company whose ultimate parent is incorporated in a high-income country is also Category A if its Scope 1 and 2 emissions are 10,000 tCO2e or more, or if it meets 2 of these 3: a balance sheet total of EUR 25 million or more, net turnover of EUR 50 million or more, 250 FTE or more. All other companies are Category B. The figures are for the whole group, averaged over the two most recent annual reports.
When does V2.0 apply?
The standard was published in June 2026 and is effective from 1 February 2027. According to the SBTi website, companies can still set targets under Version 1 until 31 January 2028.
Do carbon credits count towards my reduction targets?
No. Under CNZS-C43.1, the mitigation outcomes you support are accounted for separately from your emissions inventory and your target progress, and are not netted from your emissions. Carbon credits must be retired when you claim them (CNZS-C43.4).
What counts as a long-lived removal?
The standard defines a long-lived removal as a carbon dioxide removal activity capable of retaining carbon for centuries to millennia. It does not set a fixed number of years.
What is Ongoing Emissions Responsibility?
Ongoing Emissions Responsibility (OER) is the part of the standard about taking responsibility for the emissions you still release. Until 2035 it is a voluntary recognition program with three levels: Engaged, Advanced and Leadership. The results show what each level would cover and cost for you.