The Corporate Net-Zero Standard Version 1.3.1
Version 1.3.1 of the Corporate Net-Zero Standard is the world’s only framework for setting corporate net-zero targets in line with climate science. Read the Standard and start your target-setting journey today.
Overview
The SBTi’s Corporate Net-Zero Standard Version 1.3.1 provides the guidance, criteria, and recommendations companies need to set science-based net-zero targets consistent with limiting global temperature rise and reaching net-zero by 2050 at the latest.
More than 2,500 companies have used the Corporate Net-Zero Standard to set credible net-zero targets grounded in climate science. By adopting Version 1.3.1 today, companies can take immediate climate action using a proven and widely adopted framework, while establishing a strong foundation for future alignment with Version 2.0.
Version 1.3.1 remains a robust and well-established framework used by businesses around the world to set science-based targets in line with global climate goals.
Who can set targets under Version 1.3.1
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
Businesses that have not yet set science-based targets are encouraged to start now using Version 1.3.1. Action taken under Version 1.3.1 today can support long-term decarbonization planning and provide a strong foundation for future alignment with Version 2.0.
Companies setting or updating targets under Version 1.3.1 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.
Small and medium-sized enterprises (SMEs)
Small and medium enterprises (SMEs) can set net-zero targets using either the Corporate Net-Zero Standard or a tailored route. Read the SME FAQ for more information.
Financial institutions
Financial institutions should use the SBTi’s dedicated framework, the Financial Institutions Net-Zero Standard. Visit the financial institutions webpage to further information.
How to set targets
The SBTi's wholly-owned subsidiary, SBTi Services, validates the science-based targets of corporates, financial institutions, and small and medium-sized enterprises (SMEs).
By validating your targets with SBTi Services you will:
- Demonstrate that your climate goals are robust and credible to investors and customers.
- Ensure your targets for reducing emissions are aligned with the latest climate science.
- Gain reassurance that your goals will remain relevant in the near- and long-term through re-validation by SBTi Services following mandatory target recalculation.
The SBTi Getting Started Navigator can help you understand which target-setting resources are most relevant to your business.
Visit the SBTi Services website to start your target-setting journey.
Key elements of the Corporate Net-Zero Standard Version 1.3.1
Version 1.3.1 of the Corporate Net-Zero Standard has four key elements:
After a company has achieved its long-term target and cut emissions by more than 90%, it must use permanent carbon removal and storage to counterbalance the final 10% or more of residual emissions that cannot be eliminated. A company is only considered to have reached net-zero when it has achieved its long-term science-based target and neutralized any residual emissions.
Businesses should invest now in actions to reduce and remove emissions outside of their value chains in addition to near- and long-term science-based targets. Learn more on the BVCM page.
Looking ahead to Version 2.0
Version 2.0 marks a decisive shift from target setting to implementation, translating climate science into commercially relevant, actionable pathways for decarbonization. It builds upon the established work of Version 1 to support the next phase of the net-zero transition: moving from ambition to real-world transformation. Read more about what has evolved in Version 2.0 in our blog.
Companies should not wait to set targets. Immediate action is essential to accelerate decarbonization, manage transition risks, strengthen investor confidence, and unlock long-term value.
Companies planning to set, update, or renew targets in 2026 are strongly encouraged to prepare them for submission at the earliest opportunity using the Corporate Net-Zero Standard V1.3.1—the most credible and robust framework for net-zero target setting available.
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.
From Q1 2027 to January 31, 2028, companies will be able to submit targets under either Version 1.3.1 or Version 2.0 of the Standard—after which Version 2.0 will become mandatory for all new target submissions.
These timelines are summarized in the table below:
| Timeline | Applicable version of the Standard |
| Before January 31, 2027 | Version 1.3.1 |
| Between February 1, 2027 and January 31, 2028 | Version 1.3.1 or Version 2.0 |
| February 1, 2028 onward | Version 2.0 |
Efforts undertaken under Version 1.3.1 provide a strong foundation for future alignment with Version 2.0. The SBTi’s approach is to ensure a clear and practical transition between both versions of the Standard. If you already have targets, you could benefit from elements introduced by Version 2.0 straightaway.
To understand how Version 2.0 relates to companies with existing targets, the SBTi has developed a suite of resources, including:
- Guide for Companies in the Transition to Corporate Net-Zero Standard Version 2.0: Outlines key operational dates, and explains the differences between previous versions of the Standard and Version 2.0.
- Continuing use of the Corporate Net-Zero Standard V1.3.1 and Transition to Version 2.0: Highlights the Version 2.0 features that companies with targets under the current Standard will be able to leverage, before fully adopting Version 2.0.
- Minimum Evidence Required: Sets out the documentation and data companies will need to provide when submitting targets under Version 2.0.
Resources
- Corporate Net-Zero Standard: Provides guidance, criteria and recommendations to support corporates in setting net-zero targets through the SBTi.
- Corporate Net-Zero Standard Criteria: The criteria companies' net-zero targets must conform with to be validated as science-based by the SBTi.
- Corporate Net-Zero Tool: Target-setting tool to calculate long-term science-based targets in line with the Corporate Net-Zero Standard.
- Corporate Net-Zero Standard V1.3.1 Method Appendix: Provides the methodological reference for the Absolute Contraction Approach.
- SBTi Glossary: A list of terms, definitions, and acronyms used in the SBTi's technical resources.
- Getting Started Guide: A simple, step-by-step flowchart to help companies understand how to set net-zero targets in their specific situation.
- Above and Beyond: An SBTi report on the design and implementation of beyond value chain mitigation (BVCM): Report that aims to support companies in the design and implementation of BVCM strategies to finance climate action.
- Raising the Bar: An SBTi report on accelerating corporate adoption of BVCM: Report that explores the business case for BVCM.
- Pathways to Net-Zero: This technical summary documents the SBTi’s approach to determining 1.5ºC-aligned pathways for target-setting.
Contact
To find out more about the Corporate Net-Zero Standard, email info@sciencebasedtargets.org or sign up to receive our SBTi newsletter.
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