SBTi Opens Second Consultation on Revised Corporate Net-Zero Standard

The Science Based Targets initiative has released an updated second draft of its Corporate Net-Zero Standard V2 for public consultation, running from 6 November to 12 December 2025. The revised draft introduces a simpler, more streamlined structure and new scope-specific target-setting approaches designed to make net-zero target-setting more accessible and actionable across sectors and geographies.

The second draft of Corporate Net-Zero Standard V2 retains net-zero by 2050 as the central objective but introduces a tailored target-setting approach for each emissions scope, including separate requirements for scope 1 and scope 2, to reflect different decarbonisation challenges and levers. A new recognition mechanism rewards companies that take early, voluntary action to address the impact of ongoing emissions. Validated companies will be expected to publish transition plans setting out their roadmap to align near-term actions with long-term climate objectives, strengthening the link between target-setting and implementation.

The first draft, released earlier in 2025, drew input from hundreds of businesses and experts. The second draft reflects this feedback, introducing greater differentiation based on the operational realities of different sectors and geographies. It also introduces a range of options for companies to reflect the varying levers available to reduce emissions directly and indirectly, allowing companies to prioritise where they can drive the greatest change. The consultation deadline was extended to 12 December 2025 to ensure stakeholders had sufficient time for high-quality engagement.

The consultation is open to all stakeholders with expertise or interest in corporate climate action. The SBTi's CEO David Kennedy said the standard is designed to help companies turn ambition into action and action into impact, while Chief Technical Officer Alberto Carrillo Pineda highlighted the goal of making science-based climate action more inclusive, actionable and adaptable. The finalised Corporate Net-Zero Standard V2 is intended to replace the existing V1.3 and will be the framework against which the SBTi validates new and renewed corporate climate targets going forward.

Key figure — December 12, 2025 extended consultation deadline for Corporate Net-Zero Standard V2