The Corporate Net-Zero Standard
The SBTi’s Corporate Net-Zero Standard provides companies with the guidance and tools needed to set science-based targets aligned with reaching net-zero emissions by 2050 at the latest.
What is the Corporate Net-Zero Standard?
The Corporate Net-Zero Standard is the world’s first science-based framework for corporate net-zero target setting.
It provides companies with a clear framework to set science-based targets, manage transition risks, and capture the opportunities associated with the transition to a net-zero economy.
Learn more about the impact of setting science-based targets on businesses.
The Corporate Net-Zero Standard is evolving
When the first Corporate Net-Zero Standard was launched in 2021, it helped establish a common, robust, science-based understanding of net-zero. Since then, the business, policy and scientific landscape has evolved significantly.
A new version of the Standard has been published, building on the strong foundations established by Version 1, incorporating advances in climate science, lessons learned from implementation, and extensive stakeholder feedback.
The Corporate Net-Zero Standard V2.0 is designed to help companies strengthen implementation, demonstrate progress, and maximize the business value of decarbonization, while maintaining scientific rigor and ambition.
Take action now
The transformation to a net-zero economy is no longer a distant ambition, it is a defining condition for competitive, resilient businesses today.
In an environment shaped by volatility, evolving regulation, and increasing physical and transition risks, credible, science-based climate action is critical to protect long-term value, secure access to capital, and strengthen organizational resilience.
Companies will be able to submit targets for validation under Version 2.0 from early 2027.
If your company is setting targets in 2026, you should do so right away using the current, well-established Corporate Net-Zero Standard (Version 1.3.1). You will still be able to benefit from many of the innovations introduced in Version 2.0.
If your company is setting targets in 2027, you are welcome to continue to use Corporate Net-Zero Standard Version 1.3.1 for target setting during this period, laying a strong foundation to move to Version 2.0 for the subsequent cycle. Innovations of Corporate Net-Zero Standard V2.0 will be available for users of Version 1.3.1, while flexibilities under Version 1.3.1 may be attractive (e.g., combined scopes 1 and 2 targets, scope 3 target boundary, data assurance requirements).
Which version applies to your company?
Your company is ready to set targets now
Use Corporate Net-Zero Standard Version 1.3.1.
Companies setting targets against the current Standard will be able to take advantage of the flexibilities of the current requirements, such as combined scope 1 and 2 targets, and at the same time benefit from many of the innovations introduced in Version 2.0. Learn more here.
Your company already has targets or is planning future target updates
Companies updating or renewing targets in 2026 or 2027 will be able to take advantage of the flexibilities of the requirements in the current Standard, such as combined scope 1 and 2 targets, and at the same time benefit from many of the innovations introduced in Version 2.0. Learn more here.
If you are planning to update your targets in 2028 or later, review the Corporate Net-Zero Standard Version 2.0.
Target validation under Version 2.0 will begin in Q1 2027.
Corporate Net-Zero Standard Version 1.3.1
Version 1.3.1 remains a credible, well-established framework used by companies around the world to set science-based targets aligned with global climate goals.
Version 1.3.1 is relevant for:
- Companies setting science-based targets for the first time
- Companies seeking target validation during 2026
- Companies updating or renewing targets between 2026-2027
- Companies that want to begin their decarbonization journey without delay
Companies that have not yet set targets are encouraged to start now using Version 1.3.1. Action taken under Version 1.3.1 provides a strong foundation for future alignment with Version 2.0.
Companies updating or renewing targets in 2026 or 2027 will be able to take advantage of the flexibilities of the current requirements, such as combined scope 1 and 2 targets, and at the same time benefit from many of the innovations introduced in Version 2.0. Learn more here.
Version 1.3.1 will remain available for target setting until January 31, 2028.
Throughout 2026, Version 1.3.1 remains the applicable framework for target validation.
From Q1 2027, companies will have the option to submit targets under either Version 1.3.1 or Version 2.0 during the transition period.
From February 1, 2028, all new target submissions will be required to align with Version 2.0.
Existing near-term targets are expected to remain valid until the end of the target timeframe. To support a smooth transition between both versions of the Standard, the SBTi has developed dedicated resources:
- Continuing use of the Corporate Net-Zero Standard V1.3.1 and Transition to Version 2.0: Outlines the innovations introduced in Version 2.0 that will be available under Version 1.3.1 and the SBTi’s Corporate Near-Term Criteria during this period.
- Guide for Companies in the Transition to Corporate Net-Zero Standard Version 2.0: Explains the main changes introduced through Version 2.0 and how companies with validated targets and active commitments can navigate the transition in a way that maintains continuity with the decarbonization efforts already underway.
More information about Version 1.3.1 and related resources here.
Corporate Net-Zero Standard Version 2.0
Version 2.0 maintains scientific rigor and ambition while addressing business feedback to improve usability and support implementation. It introduces an expanded toolkit embedding science-based target setting and implementation as core components of broader business and climate decision-making.
Version 2.0 is available now.
Target validation under Version 2.0 will become available in Q1 2027. While much of what companies need to set targets is already available in the Standard, further guidance will be provided. Read more about what comes next.
What should my company do now?
The next step is to begin the target-setting process.
Companies can follow the SBTi’s established process to develop and submit science-based targets for validation. The SBTi's wholly-owned subsidiary, SBTi Services, checks and validates science-based targets submitted by corporates, financial institutions, and small and medium-sized enterprises (SMEs).
Validation helps companies:
- Demonstrate that their targets are credible, science-based and aligned with the latest climate science.
- Build confidence among investors, customers and other stakeholders.
- Support consistent and transparent climate action.
Ready to get started? Visit the SBTi Services website.
About the revision process
Version 2.0 of the Corporate Net-Zero Standard was developed through the Standard Operating Procedure for Development of SBTi Standards. The revision process included two public consultations, pilot testing, review and approval by the Technical Council and formal adoption by the Board of Trustees.
Learn more about the Corporate Net-Zero Standard development process here.
Perspectives from across the climate ecosystem
Explore reactions and perspectives from organizations, experts and stakeholders across the climate ecosystem on the launch of Version 2.0.
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