Article
In June 2026, the Science Based Targets initiative released Version 2.0 of its Corporate Net-Zero Standard, the biggest revision since the framework began. This article explains what has changed and why it matters. We cover the new two-tier company categories, forward-looking base years, the implementation hierarchy for cutting emissions, and the Ongoing Emissions Responsibility programme. We also set out a practical point many companies are asking about: whether to stay on Version 1 for now or move to Version 2.0, and how to plan the transition sensibly.
What you learn
- Why the SBTi rebuilt its standard, and what the shift from ambition to delivery means in practice
- The key changes in Version 2.0: company categories, forward-looking base years, the implementation hierarchy, and ongoing emissions responsibility
- How companies already operating under Version 1 should plan their transition, including when to stay on V1 and when to move to V2.0
