On June 11, 2026, the Science Based Targets initiative (SBTi) formally released the revised Corporate Net-Zero Standard Version 2.0. Described as the most comprehensive SBTi standard to date, it positions target-setting not as the "end" but as the "starting point" of decarbonization, shifting the center of gravity to implementation and continuous improvement — the key difference from the previous version. It can also ripple into criteria for evaluating business partners across the supply chain.
Target-setting is the starting point of the net-zero journey, not the end.
Away From One-Size-Fits-All — Target Options and Implementation Hierarchy
V2.0 abandons a "one-size-fits-all" approach and introduces multiple target-setting options that reflect differences in business context while maintaining scientific integrity. It also makes explicit an "implementation hierarchy" that prioritizes reducing direct emissions and uses system-transformation interventions only as a complement when direct decarbonization is difficult. Manufacturers can choose target options according to the feasibility of their own emissions reductions, enabling commitment design that fits reality.
The "Best Efforts" Principle and Phased Responsibility for Large Companies
A notable point is the adoption of a "best efforts" principle. Even when target progress is affected by factors outside a company's control, if it transparently discloses implementation barriers and mitigation measures and has taken all available steps, it can remain within the SBTi framework and continue toward net zero. This emphasizes "continued action" over "meeting the set target," and eases certification-maintenance requirements for companies across the supply chain — which can raise suppliers' SBTi participation. Meanwhile, large companies face a new requirement to bear phased responsibility for ongoing emissions over the long term.
Release Date
June 11, 2026
Standard
Corporate Net-Zero Standard V2.0
Target-Setting
Uniform approach dropped / multiple options
Priority
Implementation hierarchy (direct cuts first)
Progress Evaluation
Best-efforts principle
Large-Company Requirement
Phased responsibility for ongoing emissions
Migration Target
Existing V1.3 holders can use it too
Impact on Existing Validated Companies and Migration
V2.0's key features are also open to companies that have already set science-based targets and those currently setting or updating targets under the existing V1.3. This secures a smooth migration path to the revised version for existing validated companies. A voluntary recognition mechanism to address ongoing short-term emissions is also newly established, institutionalizing the response to residual emissions via a two-tier short- and long-term approach. Existing validated companies should consider their V1.3-to-V2.0 migration plan early.
Implications for Sustainability and Procurement Teams
The shift toward an implementation focus directly affects disclosure quality. In sustainability reporting for investors and customers, quantitative reporting of implementation progress — rather than mere target announcements — will increasingly be expected. Large manufacturers must incorporate their response to residual Scope 1–3 emissions (offset and removal strategies) into medium- and long-term investment plans. On the procurement side, because V2.0 alignment can become a partner-selection criterion, it is advisable to factor suppliers' net-zero target frameworks and progress disclosure into evaluation early.