Manager
Dipl.-Ing. (FH) Supply Engineering, M.Sc. Renewable Energy Systems
Science-Based Targets: The New Corporate Net-Zero Standard Version 2.0 Is Here – Our Action Recommendations
- The Corporate Net-Zero Standard 2.0 is final and mandatory from 2028-01-31.
- Cyclical Validation, Transition Plans & Ongoing Emissions (OER).
- Our Action Recommendations for You.
Naomi Mzyk
Senior Associate
B.A. Management in Organic and Sustainability Business
On June 11, 2026, the Science Based Targets initiative (SBTi) published the final Version 2.0 of its Corporate Net-Zero Standard. With the final version, SBTi significantly clarifies the level of ambition, implementation mechanisms, and governance requirements. Read our action recommendations to strategically align your climate targets with Version 2.0.
In our article series on Science-Based Targets, which discusses the strategic relevance of setting science-based climate targets, we have already addressed the innovations of the second public consultation draft.
The now finally adopted Version 2.0 reflects in some points the changes already announced in November and at the same time underlines the strategic realignment of the SBTi towards becoming an implementation partner. According to SBTi, Version 2.0 is designed as a guide for companies to manage transition risks and unlock economic benefits. Practically, this means a better alignment of the standard with the possibilities and also limitations of companies in influencing emission reductions.
Below is a summary overview of the most important changes in the Corporate Net-Zero Standard V2.0:
- Transition from a separate target-setting approach for SMEs to a formal classification of companies with differentiated requirements depending on the company category
- Formalization of cyclical validation to support the assessment of progress in target achievement
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Introduction of requirements for the development and updating of transition plans for the implementation of climate targets
- Introduction of requirements for net-zero governance and transition planning
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Expanded options for target setting for Scope 1, 2, and 3, as well as clearer requirements, especially for Scope 3
- Introduction of a hierarchy for target implementation as a guide for actions to achieve targets
- Introduction of voluntary recognition programs, such as for Scope 2 hourly matching
- Ongoing Emissions Responsibility (OER): Companies assume responsibility for ongoing emissions in addition to the agreed emission reduction
- Expanded criteria for the neutralization of residual emissions and a forward-looking requirement to support carbon removals from 2035
Below you will find our action recommendations – regardless of whether you already have validated SBTi targets, are aiming for validation, or wish to develop climate targets without validation:
For companies that have already set targets according to the Near-Term Criteria Version 5.3 and the Corporate Net-Zero Standard Version 1.3, the deadline for submitting the required revalidation depends on whether the target year(s) of the near-term targets are reached or whether the trigger date for the mandatory review (every five years after target setting) occurs.
We recommend that companies currently in an active commitment phase without validated targets carry out validation according to the current standard as soon as possible.
Companies that have so far been aiming for future target setting according to the SBTi Standard should promptly check to what extent an alignment with Version 2.0 of the standard is already possible and sensible.
Even if no validation according to the SBTi is planned for your own climate targets, an individual review of the further procedure and alignment with Version 2.0 of the standard is recommended now to ensure a future-proof strategy for the company’s own emission reduction targets that corresponds to the current state of climate science.
RÖDL comprehensively supports you in all steps from the development to the submission of your climate targets, as well as in the review of previous targets, to ensure alignment with Version 2.0 of the standard. From the creation of the CO₂ balance sheet to the definition of scientifically sound climate protection targets, to the development of the transformation plan and the implementation of concrete reduction actions, we accompany you on your path to climate neutrality. Holistic, practical, and tailored to your individual requirements.
Contact us!
Authors: Sophie Kaufmann, Hidir Altinok
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