SBTi Net Zero Standard Corporate V2.0: Key Changes to Scope 3 and Ongoing Emissions

In June 2026, SBTi released the final Corporate Net-Zero Standard V2.0. The standard shifts from target-setting alone and more closely links to implementation.

Key changes include a greater focus on continuous improvement, differentiated requirements by company category, more practical approaches to Scope 3, and the introduction of an Ongoing Emissions Responsibility (OER) framework.

This resource outlines overall key changes and what their implications could mean for companies focused on emissions reduction.

Content

• Scope 3 Key Changes

• Ongoing Emissions Key Changes

• BSR's Point of View

Login to Download