SBTi Opens Corporate Net-Zero Standard V2.0 for Target Validation from February 2027

The Science Based Targets initiative has published the Corporate Net-Zero Standard Version 2.0, with target validation under the new framework opening on February 1, 2027. More than 11,000 companies holding validated targets under earlier versions need not set new targets immediately, as existing commitments remain fully valid throughout their target cycles.

Companies that already hold SBTi-validated targets can immediately access several Version 2.0 innovations, including a best-efforts approach to implementation, updated company categorisation into Category A and Category B, and the forthcoming Ongoing Emissions Responsibility programme expected in 2027. A formal Renewal Policy, anticipated in Q4 2026, will set out how Version 2.0 elements become accessible to companies currently using Version 1. Transition guidance is already available to help companies navigate the shift without disrupting ongoing decarbonisation efforts.

Version 1.3.1 of the Corporate Net-Zero Standard remains open for target submissions until the end of 2027, after which all new submissions must use Version 2.0. The SBTi has emphasised that companies with commitments or renewals due in 2026 or 2027 should proceed using Version 1.3.1 without delay. Flexibilities under Version 1 — such as combined scope 1 and 2 targets and broader scope 3 target boundaries — may make it an attractive choice for some companies ahead of the transition.

Additional guidance resources are being released on a rolling basis through 2026 and into 2027. Sector guidance covering aviation, shipping, cement, steel, chemicals, buildings, and forest, land and agriculture remains valid alongside Version 1.3.1 until January 2028. Interpretation guidance and interim accounting and reporting guidance are both expected in Q4 2026. A Claims Policy providing guidance on communications throughout the target cycle is planned for Q1 2027. Stakeholder feedback on new methods and pathways is invited until July 31, 2026.

Key figure — February 1, 2027 — target validation opens under Corporate Net-Zero Standard V2.0