The SBTi’s new Corporate Net-Zero Standard V2.0 introduces many new features. In our in-depth analysis, we’ve already highlighted the most important changes. Here, we answer the most frequently asked questions.

Frequently Asked Questions

When will the new net-zero standard be available?

The new standard will be available starting in February 2027. Companies have until the end of January 2028 to decide whether to stay with version 1.3.1 or switch to version 2.0. Version 2.0 will be mandatory starting in February 2028.

My company already has an SBTi target—do I need to submit a new one?

No. Short-term goals that have already been validated remain valid until the target year. However, it is advisable to consider whether an early transition to the new standard would be appropriate as part of the mandatory five-year review. Long-term goals, on the other hand, must be adjusted.

Will SBTi targets be harder to achieve under the new standard?

There is no one-size-fits-all answer here. While absolute reduction targets are becoming more ambitious, the new standard also opens up new avenues for action through additional target-setting methods and market-based instruments. The “best-efforts” principle also recognizes that external factors can make it difficult to meet targets—and provides relief to companies that can demonstrate they have exhausted all measures within their sphere of influence.

Going forward, the SBTi will distinguish between Category A and Category B—what does that mean for my company?

With the new standard, the SBTi is replacing the previous distinction between large corporations and SMEs with a new system: Going forward, companies will be classified as either Category A (large companies) or Category B (smaller companies). This distinction is important because the requirements vary by category—for example, Category B companies are still not required to set Scope 3 targets.

What are the new requirements that didn’t exist before?

An overview of the most important new requirements:

• Publication of a transition plan 15 months after validation
• Approval of SBTi targets by the highest decision-making body prior to submission
• Audit of the base-year inventory (the emissions inventory for the reference year to which all targets refer)
• Identification of emission-intensive activities (e.g., steel production, shipping, the use phase of sold products)
• Quantification of FLAG emissions (emissions from deforestation, agriculture, and land use) for all companies
• Long-term reduction of Scope 1 emissions to zero by 2050
• Separate targets for Scope 1, 2, and 3—combined targets are no longer permitted
• Optional: Reporting the proportion of origin certificates that are reconciled on an hourly basis (green power certificates that correspond in time to actual consumption)

Back to the full analysis: The New SBTi Corporate Net-Zero Standard V2.0—What Companies Need to Know Now