目录
01 摆脱一刀切——目标设定选项与实施层级 02 "尽力而为"原则与大企业的阶段性责任 03 对现有获认证企业的影响与迁移 04 给可持续与采购人员的启示 05 参考事实卡片 2026年6月11日，科学碳目标倡议（SBTi）正式发布修订版《Corporate Net-Zero Standard Version 2.0》。该标准被称为迄今最为全面的SBTi标准，将目标设定定位为脱碳的"起点"而非"终点"，把重心转向实施与持续改进——这是与上一版本的主要区别。它还可能波及到对供应链上业务伙伴的评估标准。
目标设定是净零旅程的起点，而非终点。 摆脱一刀切——目标设定选项与实施层级 V2.0废除"一刀切"方式，引入既反映企业经营情境差异、又保持科学一致性的多种目标设定选项。同时明确了"实施层级（implementation hierarchy）"，优先削减直接排放，仅在直接脱碳困难时，辅以系统变革性干预。制造业各公司可根据自身减排的可行性选择目标选项，从而设计贴合实际的承诺。
"尽力而为"原则与大企业的阶段性责任 值得关注的是采用了"尽力而为（best efforts）"原则。即便目标进展受到企业不可控因素影响，只要透明披露实施障碍与缓解措施、并已采取一切可行手段，企业仍可留在SBTi框架内、继续迈向净零。这体现出重视"持续行动"而非"达成既定目标"的姿态，并放宽了供应链上企业维持认证的要求——有望提升供应商的SBTi参与率。与此同时，大企业将面临对进行中排放长期承担阶段性责任的新要求。
見るポイント 02
标准名称 Corporate Net-Zero Standard V2.0
对现有获认证企业的影响与迁移 V2.0的主要功能同样向已设定科学碳目标的企业、以及正使用现行V1.3制定或更新目标的企业开放。这为现有获认证企业平滑迁移至修订版确保了路径。新设了应对短期进行中排放的自愿认定机制，以短期、长期两段式将残余排放的应对制度化。现有获认证企业应尽早研究从V1.3向V2.0迁移的计划。
给可持续与采购人员的启示 转向以实施为重，将直接影响披露质量。在面向投资者与客户的可持续报告中，将越来越要求对实施进展的定量报告，而非仅仅公布目标。大型制造企业须将对范围1—3残余排放的应对 （抵消与移除策略）纳入中长期投资计划。在采购方面，由于V2.0对齐可能成为业务伙伴的选择标准，宜尽早将供应商的净零目标框架与进展披露状况纳入评估项。
参考事实卡片
SBTi published the Corporate Net-Zero Standard V2.0 on June 11, 2026
On June 11, 2026, the Science Based Targets initiative (SBTi) formally released the Corporate Net-Zero Standard Version 2.0. Described as the most comprehensive SBTi standard to date, it is designed to embed science-based targets into corporate decision-making, value chains, and capital allocation. SBTi frames the revision as a strategic shift toward being an implementation partner.
V2.0 opens new features to companies that already hold V1.3 targets
V2.0's key features are also available to companies that have already set science-based targets and to those currently setting or updating targets using the existing Corporate Net-Zero Standard V1.3. This secures a smooth migration path for existing validated companies to the revised framework.
V2.0 moves away from one-size-fits-all and introduces multiple target-setting options
The new standard abandons a uniform approach and offers multiple target-setting options that reflect differences in business context while maintaining scientific integrity. It makes explicit an 'implementation hierarchy' that prioritizes direct emissions reductions and uses system-transformation interventions to complement when direct decarbonization is difficult.
V2.0 adopts a 'best efforts' principle, accommodating shortfalls due to external factors
Under V2.0, even when target progress is affected by factors outside a company's control, the company can remain within the SBTi framework and continue toward net zero if it transparently discloses implementation barriers and mitigation measures and has taken all available steps. This emphasizes 'continued action' over 'meeting the set target.'
V2.0 introduces a long-term requirement of phased responsibility for ongoing emissions at large companies
V2.0 establishes a voluntary recognition mechanism encouraging companies to address ongoing emissions impacts in the short term, while imposing on large companies a requirement to bear phased responsibility for these emissions over the long term. Institutionalizing the response to residual emissions via a two-tier short- and long-term approach is a major difference from the previous standard.
V2.0 mandates stronger implementation transparency and reporting of continuous improvement
The new standard positions target-setting as 'the starting point, not the end, of the net-zero journey,' centering on stronger transparency in progress reporting and continuous improvement. Companies are encouraged to raise their ambition as they advance through each stage of the net-zero transition, substantially strengthening the implementation focus versus the prior version.
