SBTi - Corporate Net-Zero Standard - Version 2.0

The SBTi Corporate Net-Zero Standard Version 2.0 (June 2026) provides a comprehensive and practical framework for companies to transition from climate commitments to measurable action.

It emphasizes governance, requiring board-level accountability and structured transition plans, while introducing clearer methodologies for scope 1, 2, and 3 target setting.

A key shift in this version is the focus on implementation through an “action hierarchy,” prioritizing direct emissions reductions before relying on market instruments.

The standard also strengthens transparency through mandatory reporting, third-party assurance, and continuous progress assessment.

By integrating financial planning, supply chain engagement, and system-level interventions, it positions net-zero not just as an environmental goal but as a strategic business transformation aligned with resilience and competitiveness.

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