SBTi opens second consultation on revised Corporate Net-Zero Standard
The Science Based Targets initiative (SBTi) has released the second draft of its revised Corporate Net-Zero Standard for public consultation, stating that the update does not reduce the level of ambition required while aiming to shift companies from climate commitments to concrete action.
The draft builds on feedback from more than 1,000 organisations that responded to the first consultation, as well as input from six technical working groups.
The SBTi’s early work focused on prompting companies to adopt stretch climate targets.
The revised Standard reflects what the organisation describes as a second phase that concentrates more on the practicalities and specifics of implementation. The aim is to provide more specific direction to help companies turn high-level commitments into progress that can be measured and disclosed.
The SBTi has clarified that companies are not required to adopt a 2050 net-zero target. They are expected, however, to be mindful of the 2050 timeline and to demonstrate that their near-term and mid-term actions follow a pathway consistent with limiting warming to 1.5C.
The same country categorisation used in the previous draft standard is maintained, and a new clause stating that Scope 2 (energy-related) targets may not be less ambitious than national climate commitments.
The SBTi’s chief executive David Kennedy said: “Businesses are driving global decarbonisation and will be key to achieving our climate objectives.
“By contributing to our public consultation, stakeholders can help shape the future of corporate climate action and ensure the Standard helps companies to turn ambition into action, and action into impact.”
Key updates in the draft
The draft introduces a simplified structure intended to make net-zero guidance easier to understand and to apply across sectors and regions. It reinforces the idea of net-zero as a long-term guiding objective and requires validated companies to align short-term operational and value-chain actions with that trajectory.
Companies will also be expected to publish transition plans explaining how they intend to deliver those actions.
A scope-specific approach to target setting remains in place from the first consultation. Separate requirements for Scope 1 (direct) and Scope 2 are kept to reflect divergent decarbonisation pathways and the tools available to companies. The draft also provides a wider set of science-based options so that companies can focus on emissions sources where they can make the most progress.
A new recognition mechanism is proposed to acknowledge companies that voluntarily act early to address the impact of ongoing emissions.
The draft also sets clearer expectations for disclosure and tracking progress, with the aim of improving transparency and accountability.
Consultation and next steps
The consultation runs from 6 November to 8 December and is narrower than the first round, with fewer and more targeted questions. Pilot testing is underway with 50 companies to assess the usability of the revised framework.
The SBTi plans to provide an update in the first quarter of 2026 and publish the final version in the second quarter of 2026. A technical council will sign off the final framework to ensure it remains grounded in climate science.
Companies that have already started the validation process are advised to continue in line with version 1 for now. Transitional arrangements are being prepared to support a shift to the revised Standard once it is finalised.
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