SBTi and Net Zero

SBTi publishes Corporate Net-Zero Standard Version 2.0

The Science Based Targets initiative has published Version 2.0 of its Corporate Net-Zero Standard, introducing an expanded framework for target setting, implementation, progress assessment and corporate climate accountability.

Published
11 June 2026
Reviewed
13 July 2026
Status
New standard published
Reading time
7 min read

In brief

SBTi published Corporate Net-Zero Standard Version 2.0 on 11 June 2026.

The framework addresses target setting, implementation and progress assessment.

SustainZone does not present itself as an SBTi validation body or accredited partner.

Confirmed development

Version 2.0 strengthens the connection between target setting and implementation, clearer progress monitoring, disclosure and accountability. It also addresses methods and pathways for corporate target setting, operational and value-chain emissions, and ongoing interpretation and sector resources.

Transition arrangements

Validation against Version 2.0 is expected to open in early 2027. Version 1.3.1 and existing near-term criteria continue during the stated transition period, and existing sector pathways remain valid alongside the current transition framework until the applicable SBTi transition deadline. Organisations should consult current SBTi transition guidance before choosing a validation route.

What it means for Scope 3

Scope 3 preparation remains highly dependent on value-chain data, supplier engagement, emissions-factor quality, category-level hotspot assessment, intervention tracking and progress evidence. Companies should avoid public claims that exceed the status of validated targets.

Actions to consider

  1. Review existing near-term and net-zero targets.
  2. Reconfirm organisational and emissions boundaries.
  3. Review Scope 3 materiality and supplier-data quality.
  4. Assess whether the current transition plan supports target delivery.
  5. Establish annual progress and corrective-action controls.
  6. Review existing sector pathways.
  7. Monitor SBTi interpretation guidance and validation-opening dates.
  8. Avoid public claims that exceed the status of validated targets.

How SustainZone supports preparation

  • emissions-boundary assessment
  • Scope 1, 2 and 3 inventories
  • Scope 3 category screening
  • target-readiness assessment
  • transition-plan data systems
  • supplier-engagement workflows
  • progress dashboards
  • evidence and disclosure review
Review your net-zero target readiness

Official sources

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