PolicyUnder revision
SBTi Corporate Net-Zero Standard
The most widely used framework for science-based corporate net-zero targets — currently being revised.
CThe Collabryx EditorialCurated for the network5 October 2026 · 2 min read
At a glance
- Jurisdiction
- Global (voluntary)
- Status
- Under revision
- Applies to
- Companies setting voluntary science-based climate targets; separate guidance exists for financial institutions and land-intensive sectors.
- Timeline
- Oct 2021 — Corporate Net-Zero Standard launched
- 2022 — Forest, Land and Agriculture (FLAG) guidance published
- 2025 onward — Version 2 drafted and consulted on: check for the current version
- Last reviewed
- June 2026
What it requires
- Near-term targets covering 5–10 years, aligned with limiting warming to 1.5°C
- A long-term target to reach net-zero by 2050 at the latest, through deep value-chain reductions
- Neutralisation of residual emissions with permanent removals
- A Scope 3 near-term target when Scope 3 is at least 40% of total emissions
FLAG companies
Companies in land-intensive sectors, or with significant land-related emissions, set a separate FLAG target and commit to no deforestation.
Why it matters for your work
Target validation forces a company to get its inventory, boundaries and reduction levers right. That's where most practitioner hours go — not the target itself.
Watch for
Version 2 changes how Scope 3 targets and carbon credits are treated. If you're advising on a new target, check which version applies.