Why Does SBTi V2.0 Matter Now? The Science Based Targets initiative (SBTi) released its Corporate Net-Zero Standard V2.0 on June 11, 2026—a significant evolution from the current V1.3.1 framework. The message is clear: credible climate leadership is no longer only about announcing an ambition. It is about showing how governance, capital allocation, operational decisions and supply-chain action will deliver it. This is highly relevant as sustainability information moves closer

SASB (Sustainability Accounting Standards Board ) Standards are industry-specific ESG disclosure standards built for investors . They focus on a short list of sustainability topics that are more likely to affect a company’s financial performance (often described as “ financial materiality ”). (Compared to the impact analysis of GRI...) 1) What SASB is (and what it is not) What it is: A set of 77 industry standards (now maintained by the ISSB / IFRS Foundation ) Discloses d