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SBTi Corporate Net-Zero Standard V2.0 Executive Briefing

SBTi Corporate Net-Zero Standard V2.0 Executive Briefing

Whether you are resetting an existing climate target or building your first, the new SBTi V2.0 framework fundamentally updates your corporate data requirements and transition planning timeline.

The SBTi rules just changed — is your transition strategy future-proof?

A climate target is no longer a siloed sustainability metric; it is  a cross-functional commercial and resilience strategy. Aligning your data architecture, environmental certificates  procurement, and governance structures with the mandatory V2.0 requirements is now critical to gaining business advantages and managing financial risk. 

This executive briefing explains the business implications of the updates, mapping out the precise operational windows and execution gaps your organisation must navigate between now and February 2028.

It has now been updated to show how the draft ISO 14060 standard aligns with SBTi V2.0, so you can plan for both frameworks together rather than treating them as separate compliance exercises.

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The SBTi rules just changed — is your transition strategy future-proof?

A climate target is no longer a siloed sustainability metric; it is  a cross-functional commercial and resilience strategy. Aligning your data architecture, environmental certificates  procurement, and governance structures with the mandatory V2.0 requirements is now critical to gaining business advantages and managing financial risk. 

This executive briefing explains the business implications of the updates, mapping out the precise operational windows and execution gaps your organisation must navigate between now and February 2028.

It has now been updated to show how the draft ISO 14060 standard aligns with SBTi V2.0, so you can plan for both frameworks together rather than treating them as separate compliance exercises.

In this briefing, we break down:

In this briefing, we break down:

  • Transition plan & governance: Large companies requirements for board-approved transition plans within 15 months of validation.
  • Target setting & mandatory assurance: Separate Scopes 1, 2, and 3 target requirement and mandatory third-party audits for baseline emissions.
  • Renewable energy and Scope 3 implementation: New rules on grid deliverability boundaries, update on Energy Attribute Certificates and Power Purchase Agreements usage.
  • Ongoing Emissions Responsibility (OER): The transition from Beyond Value Chain Mitigation to tiered recognition, and managing mandatory carbon removal funding from 2035.
  • Your action plan based on your target status: Strategic adjustment pathways depending on your current target status.
  • Practical recommendations: Next steps for board accountability, energy procurement, and building durable carbon removal portfolios.
  • ISO 14060 (draft) and SBTi V2.0 alignment: How the two standards complement each other, and what the draft ISO 14060 framework means for your governance, target-setting and carbon credit strategy.

Learning and insights

Read more

SBTi Corporate Net-Zero Standard V2.0: Top questions by C-suites answered

SBTi Corporate Net-Zero Standard V2.0: Top questions by C-suites answered

SBTi V2.0 shifts climate targets to auditable delivery. Navigate new standards, carbon liabilities, and capital risks in our C-suite Q&A blog.

A Quick Guide to Climate Transition Plans

A Quick Guide to Climate Transition Plans

Download our 15-minute guide on climate transition plans. Discover how this blueprint for business transformation can drive resilience, innovation, and long-term value while meeting climate regulations.

2026 Carbon Market Buyer’s Guide

2026 Carbon Market Buyer’s Guide

Navigate the 2026 carbon market structural shifts, avoid price shocks, and align with the latest SBTi standards. Download our guide to turn carbon credits into high-integrity strategic assets.

Build net zero targets and transition plans

Build net zero targets and transition plans

Connect your climate ambition to financial reality. Discover how to close data gaps, model target scenarios, and execute credible transition plans.

2026 Power Purchase Agreement (PPA) Buyer's Guide

2026 Power Purchase Agreement (PPA) Buyer's Guide

Energy markets face volatility. Get the 2026 PPA Buyer’s Guide for expert analysis on using PPAs as a strategic hedge against shocks to manage costs, ensure supply security and drive climate leadership.

The 2025-2026 Energy Attribute Certificate Buyer’s Guide

The 2025-2026 Energy Attribute Certificate Buyer’s Guide

EAC markets are shifting fast. Get the 2025 Energy Attribute Certificate Buyer’s Guide for expert analysis on policy, supply, demand, pricing and the top 7 recommendations to optimise your EACs procurement.

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