Second input SBTi Corporate Net-Zero Standard

The NewClimate Institute provides feedback on the second draft of the Science Based Targets initiative (SBTi) Corporate Net-Zero Standard v2.0 (CNZS v2.0), noting improvements while highlighting remaining gaps in transparency, integrity, and scientific alignment.

• The NewClimate Institute views the approach to identifying relevant scope 3 emission sources in the CNZS v2.0 second draft as a significant improvement that could cover more value chain emissions, provided there are high-quality inventories and robust auditing.
• While the institute welcomes granular reporting and transition-specific alignment targets, it argues that revenue-based fossil phase-out metrics and supplier alignment targets provide limited transparency and comparability, potentially weakening incentives for action.
• The NewClimate Institute criticizes the proposal to allow non-durable removals for neutralising fossil emissions at the net-zero target year, stating this is inconsistent with scientific evidence and that residual fossil emissions require durable storage.
• Regarding corporate accountability, the institute supports the shift toward ex-post verification and integrity checks but recommends two-year renewal cycles instead of five-year cycles and an immediate transition to the new standard upon release.
• The institute suggests that the 1% threshold for recognizing responsibility for ongoing emissions is too low to drive meaningful climate action and calls for clearer integrity requirements for contributions beyond the value chain.

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} }