SBTi Corporate Net-Zero Standard 2.0: New Flexibility, New Obligations

Short summary

SBTi released Version 2.0 of its Corporate Net-Zero Standard, introducing more flexible Scope 1/2/3 target-setting, differentiated company categories, a new Ongoing Emissions Responsibility framework, and expanded carbon removal treatment. Validation under V2.0 begins February 2027; companies may submit under current standards through January 31, 2028. The standard endorses book-and-claim and mass balance mechanisms for supply chain emissions.

• •SBTi V2.0 introduces differentiated company categories and more flexible target-setting options
• •Validation begins Feb 2027; current standard submissions accepted through Jan 31, 2028
• •New endorsement of book-and-claim and mass balance for supply chain decarbonization

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