Second input SBTi Corporate Net-Zero Standard

The NewClimate Institute provides a critique of the second draft of the SBTi Corporate Net-Zero Standard v2.0, noting improvements in scope 3 emission source identification and reporting granularity while highlighting concerns regarding the 1% threshold for emission responsibility, the use of non-durable removals for fossil emissions, and the frequency of standard renewals.

• The NewClimate Institute views the updated approach to identifying scope 3 emission sources as a significant improvement for covering value chain emissions, though it notes that success depends on robust auditing and high-quality inventories.
• While the institute supports more granular reporting and transition-specific alignment targets, it argues that revenue-based fossil phase-out metrics and supplier alignment targets provide limited comparability and transparency.
• The institute identifies several areas where the draft lacks scientific rigor or sufficient ambition: it argues that the 1% threshold for recognizing responsibility for ongoing emissions is too low, and that allowing non-durable removals to neutralise fossil emissions contradicts scientific evidence.
• To improve corporate accountability, the NewClimate Institute recommends that the SBTi implement two-year renewal cycles instead of five-year cycles and mandate an immediate shift to the new standard upon release.

APA

NewClimate Institute (2025). Second input SBTi Corporate Net-Zero Standard. http://www.newclimate.org/resources/publications/second-input-sbti-corporate-net-zero-standard

Chicago

NewClimate Institute. Second input SBTi Corporate Net-Zero Standard. 2025. http://www.newclimate.org/resources/publications/second-input-sbti-corporate-net-zero-standard.

Wikipedia

{{cite press release |author=NewClimate Institute |title=Second input SBTi Corporate Net-Zero Standard |date=10 December 2025 |url=http://www.newclimate.org/resources/publications/second-input-sbti-corporate-net-zero-standard |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@misc{newclimateinstitute2025second, author = {{NewClimate Institute}}, title = {{Second input SBTi Corporate Net-Zero Standard}}, publisher = {NewClimate Institute}, year = {2025}, month = dec, url = {http://www.newclimate.org/resources/publications/second-input-sbti-corporate-net-zero-standard}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }