Ten things companies need to know about the updated Mandatory Five-Year Review Guidance and the Commitment and Target Statuses Document
Aug 13th 2026
The SBTi has published the revised Mandatory Five-Year Review Guidance and the Commitment and Target Statuses Document, informed by feedback and implementation experience from businesses that have gone through the mandatory five-year review process. This blog outlines what these updates mean for companies.
The updated guidance introduces practical changes to provide greater clarity, improve transparency, and better support companies as they navigate the review process. Most companies won’t need to take action right away. Of the 11,600+ companies with validated targets, just over 300 will need to review their targets by the end of 2026.
For a detailed overview of the key updates to the Guidance, read our previous blog.
1. Reviewing targets can deliver business benefits
The five-year review is an important mechanism to ensure that science-based targets remain relevant and reflect business reality. It enables companies to assess whether their existing targets continue to meet applicable requirements and determine whether an update is needed.
Regular target reviews help companies signal to investors, customers, suppliers and staff that their targets remain robust, credible and responsive to emerging risks and opportunities.
2. The update is designed to make the process simpler for companies, based on their feedback
The SBTi introduced the mandatory five-year review in 2019 to ensure that science-based targets remain aligned with the latest science, SBTi Criteria and evolving best practice. In 2025, we published new resources to help companies in navigating this process.
Following feedback from the first cohort of companies to implement these resources, we’ve updated the Mandatory Five-Year Review Guidance and Commitment and Target Statuses Document to make the process clearer, simpler and more straightforward, while maintaining the integrity, credibility and ambition of the SBTi target-setting framework.
3. The review doesn’t automatically mean a target update is needed
A mandatory five-year review does not necessarily mean that a company needs to update its targets. The five-year review process provides a structured opportunity for companies to assess their targets against applicable SBTi requirements, such as temperature alignment, and determine whether an update is needed. Companies whose targets continue to meet the applicable Criteria will not have to update them as part of the review process.
4. Companies have time to submit any updates needed
Where an update is required, companies have a defined timeframe to submit revised targets for validation.
The review cycle starts on the trigger date, which occurs at the end of the month, five years after a company’s most recent publication of validated targets. From the trigger date, companies have up to six months to submit the review form. Companies that already know they need to update their targets can bypass this step and proceed directly to submit targets for validation.
Where an update is required, companies have 12 months from the trigger date to submit revised targets for validation via the Validation Portal.
5. Additional time for companies to update using the Corporate Net-Zero Standard or new Sector Standards
Companies wishing to update their targets under the new Corporate Net-Zero Standard or forthcoming Sector Standards can apply for an extension to their target review. This means that they won’t need to submit their updated targets until the Corporate Net-Zero Standard V2.0 or relevant Sector Standard is operational.
Extensions are not automatic and will be considered on a case-by-case basis. They will only be granted where companies can demonstrate that they are appropriately prepared to transition to the new Standard and meet the relevant requirements within an agreed timeframe.
6. Companies can request additional time for scope 3 target updates
Companies may request an extension to their scope 3 targets only. This enables them to continue progressing their scope 1 and 2 target reviews while benefiting from scope 3 target-setting approaches which best reflect their circumstances, as introduced in the Corporate Net-Zero Standard V2 or relevant sector criteria.
Companies are still required to update their scope 3 targets within the existing extension period once the Corporate Net-Zero Standard V2 or relevant Sector Standards become operational.
7. Companies that know they need to update their targets can skip the review form
The Mandatory Five-Year Review form remains a strong recommendation to enable better tracking and support, but is only a requirement when requesting an extension or waiver, or if a company does not believe or is unsure if they need to update targets.
Companies who know they need to update their targets can skip this step and proceed straight to submitting targets for validation.
This change simplifies the review process and allows companies to focus on updating their science-based targets.
8. Other ways the updated guidance simplifies the process for businesses
The update provides greater clarity on how the review trigger date is determined, refining the approach set out in the original guidance in response to feedback from companies. The trigger date shall commence at the end of the month, five years after the most recent validation publication of one or more targets. Affected companies will receive information about what this means for them shortly.
Companies are no longer required to submit a form or see their target status change at the mid-point of the review cycle. Target statuses will only be assessed at the 12-month target submission deadline, in line with the updated Commitment and Target Statuses Document. This change ensures target status accurately reflects where companies are in the review process.
9. Greater transparency through updated target statuses
The revised Commitment and Target Status Document introduces a simplified structure for company-level target statuses grouped into three overarching categories: Commitment to Set Targets, Commitment Removed and Validated Targets. Within these categories, additional status classifications provide greater detail on a company's progress and position within the target cycle.
The revised document reflects the evolution of the SBTi target-setting landscape by aligning with the implementation of the Corporate Net-Zero Standard V2.0, and moving beyond the previous focus on Version 1 target setting.
From September 2026, once the new target statuses are available on the SBTi Target Dashboard, the Commitment and Target Status Document will supersede the existing Commitment Compliance Policy.
On September 24, 2026, the SBTi will update the Target Dashboard to align with the revised target status document, improving consistency across SBTi platforms. Explore this blog for a detailed overview of the Target Dashboard updates.
10. What companies need to do next
Most companies with validated targets won’t have to take action right away. Of the 11,600+ companies with validated targets, just over 300 will need to review their targets by the end of 2026.
We will tell you when it’s time to start planning for your five-year review.
All companies expected to submit their review form between June and the end of August 2026 have been contacted directly. Companies impacted by the change to how trigger dates are defined will be contacted shortly. Companies undergoing the mandatory five-year review process will also receive regular updates and reminders throughout the process, including notice ahead of their trigger date.
