Category A companies are larger and based in higher-income countries, making them subject to the SBTi's most comprehensive climate requirements. This includes mandatory scope 3 target-setting, board-level governance of climate commitments, transition plan disclosure, and assurance of base year emissions data.

From 2035, Category A companies must also address a growing portion of their ongoing emissions through carbon removals, reflecting the expectation that larger, more resource-rich businesses take on the greatest level of responsibility in the net zero transition.