The SBTi releases Corporate Net-Zero Standard V2.0 to accelerate corporate climate action
Jun 11th 2026
Flagship framework introduces a suite of options to reflect business reality while maintaining scientific rigor at its core.
Today, the Science Based Targets initiative (SBTi) has published its Corporate Net-Zero Standard Version 2.0, marking an evolution for corporate climate action and underscoring the SBTi’s strategic shift as an implementation partner.
As the most comprehensive SBTi Standard to date, it is designed to drive real-world business transformation by embedding science-based targets into core decision-making across operations, value chains and capital allocation. It maintains scientific integrity while ensuring credible climate action guidance is practical and accessible for companies at every stage of the net-zero transition, enabling more companies worldwide to manage transition risks, strengthen business resilience and improve their competitiveness.
Moving beyond a one-size-fits-all approach, the Standard introduces a range of target-setting options that reflect differing business contexts while remaining consistent with science.
Key features include:
- Focus on implementation: recognizes 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: encourages 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: emphasizes 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: introduces 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.
David Kennedy, Chief Executive Officer 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.”
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.”
“The Standard is the result of the dedication and expertise of all the SBTi team, expert working group members and the hundreds of businesses and other stakeholders who contributed to the two public consultations and took part in the pilot test. Its rigorous development process has created a Standard which is ambitious, credible, and practical. Together with the other members of the SBTi’s independent Technical Council, I was proud to approve it for publication.”
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