Standards and guidance


The Corporate Net-Zero Standard provides a common, robust, science-based understanding of net-zero. It gives companies clarity and confidence that their near- and long-term decarbonization plans are aligned with climate science by providing a clear, consistent and science-based definition of net-zero.

By aligning with this Standard, companies can set science-based net-zero targets.


Currently, companies in all sectors apart from fossil fuels can set science-based targets using our cross-sector methods. However, we also develop sector-specific guidance for companies in some heavy emitting industries. Tailored to the needs and context of each industry, these enable companies to develop ambitious and achievable science-based targets aligned with 1.5°C.

If your sector is not listed or the sector-specific guidance is not yet finalized, you should use our core methodologies and resources to set your targets. See our Getting Started Guide to learn which methodology your company should use, according to your sector and other criteria.

View our Sector Guidance Summary for an overview of the pathway and guidance resources that are developed or upcoming for each sector.

Select your sector to view specific requirements and guidance.
Sector Status
Aluminum Scoping Phase View
Apparel and footwear Finalized View
Aviation In Development View
Buildings In Development View
Chemicals In Development View
Cement Finalized View
Financial institutions Finalized View
Forest, Land and Agriculture (FLAG) Finalized View
Information and Communication Technology (ICT) Finalized View
Land Transport In Development View
Maritime Finalized View
Oil and Gas In Development View
Power Finalized View
Steel Finalized View

Supplementary guidance

Our supplementary guidance enables businesses to amplify their climate action.

Supplier engagement

To be in line with SBTi Criteria, companies must set scope 3 targets: supplier engagement targets and/or reduction targets that collectively cover at least 67% of total scope 3 emissions - if these emissions represent over 40% of their total scope 1, 2 and 3 emissions.

Engaging Supply Chains on The Decarbonization Journey: A Guide to Developing and Achieving Scope 3 Supplier Engagement Targets outlines how to evaluate, develop and set supplier engagement targets, implement engagement programs, and gives businesses the understanding of what it takes to achieve these goals.

Beyond value chain mitigation

Beyond value chain mitigation (BVCM) allows companies to accelerate the global net-zero transformation by going above and beyond their science-based targets.

BVCM is defined in the SBTi Corporate Net-Zero Standard as “mitigation action or investments that fall outside a company’s value chain, including activities that avoid or reduce GHG emissions, or remove and store GHGs from the atmosphere.

The SBTi provides guidance to support the BVCM recommendation included within the Corporate Net-Zero Standard and explore incentives for BVCM over which the broader climate ecosystem has influence, including civil society, academia, policymakers, standard-setters, advocacy organizations and multilateral organizations.

Having a science-based target helps keep us on track. It means we know what we need to do in the short and medium term to meet the longer-term vision. By being part of the global initiative we know we are part of a bigger movement. Keiko Shiga Sustainability Department, Sony Corporation