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The NewClimate Institute provides a briefing on the Science Based Targets initiative's (SBTi) Corporate Net-Zero Standard v2.0, released in June 2026. The analysis evaluates the standard's strengths in transparency and implementation, while highlighting concerns regarding flexibility, the lack of mandatory hourly matching for electricity, and the need for clearer Scope 3 guidance.

This briefing by Zero Carbon Analytics examines the transition from annual to hourly matching for accounting scope 2 emissions. It argues that hourly matching—requiring electricity consumption to be matched by renewable generation in the same hour—provides a more accurate reflection of decarbonisation and creates stronger market signals for renewable energy deployment than current annual standards. While 100% matching can be costly, the document suggests that partial matching (e.g., 80-90%) can maintain climate benefits while reducing costs. The briefing notes that the GHG Protocol is updating its Scope 2 Guidance, with a release expected in 2027, and highlights that hourly matching is already being implemented through 45 projects globally and specific regulatory frameworks like the EU's CBAM.