SBTi publishes Corporate Net-zero Standard Version 2.0, with a stronger focus on implementation
Last update on Jun 18, 2026
The Science Based Targets initiative (SBTi) has published Version 2.0 of its Corporate Net-Zero Standard, a voluntary framework the organization says shifts emphasis from setting targets toward implementing them.
According to the SBTi, the updated Standard moves away from a single target-setting approach and introduces a range of options intended to reflect different business contexts while remaining consistent with climate science.
Key features include:
Focus on implementation: To recognize that setting targets is the start—not the end—of the net-zero journey, with a stronger focus on implementation, including enhanced transparency about reporting progress and continuous improvement over time, reinforcing action and encouraging companies to raise ambition as they advance through their net-zero journey.
Mobilizing all available levers in line with a clear implementation hierarchy: To encourage companies to prioritize direct emissions reductions across operations and value chains, complementing this with interventions that transform the systems in which they operate where direct decarbonization is not feasible.
Targets set on a ‘best efforts’ basis: To emphasize that ambitious climate targets are catalysts for action, while acknowledging that factors outside a company’s control may affect progress against them. In such cases, companies are expected to be transparent about implementation barriers and mitigating actions. As long as companies use all available levers to work towards targets, they can continue within the SBTi framework and progress to net-zero.
- Recognition for companies taking action on ongoing emissions: To introduce a voluntary recognition mechanism to encourage companies to take action to address the impact of their ongoing emissions in the short-term, as well as a longer-term requirement for larger companies to take progressive responsibility for these emissions.
Key features introduced in the Standard will be available for companies which already have science-based targets and for those developing or renewing targets using the current Corporate Net-Zero Standard Version 1.3.
The updated Standard builds on a decade of experience supporting more than 11,000 companies to set science-based targets, and reinforces the SBTi’s evolving role helping companies translate ambition into credible action and accelerate progress toward net-zero by 2050 at the latest.
The Standard was developed through a rigorous process, including two rounds of public consultation, pilot testing and input from expert working groups, before approval by the SBTi's independent Technical Council and adoption by the Board of Trustees.
Dr Kornelis Blok, chair of the SBTi's independent Technical Council, said, "The next phase of corporate climate action requires standards that combine scientific rigor with practical application. By strengthening the link between target setting, implementation, and continuous improvement, the Corporate Net-Zero Standard V2.0 provides a robust framework to support more consistent and measurable progress toward net-zero in line with science."
David Kennedy, CEO at the SBTi, said, “We are at a critical moment for climate action: companies have told us that they need a partner that can help foster implementation and that’s what the Corporate Net-Zero Standard Version 2.0 is designed to do.”
“Businesses now have a great opportunity to manage their transition risk and strengthen resilience in a fast-changing world. The Standard provides a framework to achieve this in practice across a wide range of contexts, through aligning climate science with actions that they can and should take to transform their businesses. Those that use it will gain competitive advantage while contributing to international climate objectives.”
Francesco Starace, chair of the Board of Trustees, SBTi said, “When the SBTi was founded over a decade ago, the aim was simple: help companies set targets to reduce their emissions in line with climate science. In the decade since, companies have recognized that ambition alone is not enough—delivery is paramount.”
“Decarbonization across operations and value chains requires new approaches, stronger collaboration, and better tools for decision-making. By reflecting a decade of learning, the Standard will help companies open their door to the benefits of decarbonization: embedding climate action into core business strategy, managing their transition risks, and strengthening long-term competitiveness in a rapidly changing global economy.”