Version 2.0 is a full revision — the SBTi's most significant system transition to date. It moves the framework from setting targets to delivering them. The eight changes below are grouped into four themes; each shows what it means at a glance, with a sourced V1-to-V2 comparison one click away and a deep-dive page for the full picture. Start with What it means for you if you want the practical implications first.
Approved 11 June 2026Effective 1 February 2027V1.3.1 stays open until end-2027Scope cross-sector, scopes 1–3
V1 Version 1.3.1 + Near-Term Criteria
V2 Version 2.0
Provisional SBTi guidance not yet finalised
01
Key changes at a glance
Eight shifts across four themes. Each card gives a one-line read; expand “Compare V1 → V2” for the sourced contrast (with direct quotes and links), or open the deep-dive for the full explanation, methodology detail and worked examples.
1
Targets & methods
What you must commit to, and how you set it
1
Near-term targets are the spine; net-zero is optional.
Two-plus 5-year near-term targets become the required core.
Scopes are set separately, each at 100% coverage.
A net-zero target is now a choice on top — and has its own conditions.
Scope 3 gets three archetypes — overarching absolute, supplier/customer alignment, and category/activity-specific. “Significant” = a category ≥5% of total scope 3 (categories 1–14).
The transition window, and the path for each actor
V1 and V2 run in parallel through the transition. Several V2 innovations already apply to V1, so the practical question is which path to take — and that depends on where a company is today.
Q2 2026
Updated absolute-contraction method live in V1
11 Jun 2026
V2.0 approved
1 Feb 2027
V2.0 effective; single commitment option
End 2027
V1 closes for new target-setting
From 2028
Set V2 targets for the 2030–35 cycle
2035
Category A removals duty begins
Have 2030+ targets / 2028 review
Keep your current targets — no need to re-open them now.
Plan to transition to V2 for the next cycle (2030–35).
Start setting V2 targets from 2028 for lead time.
Setting targets now
You may keep using V1 for target-setting until end-2027.
Attractive for V1 flexibilities (combined S1+2, scope 3 boundary).
Targets stay valid for the full cycle; move to V2 next cycle.
No targets yet / new entrant
From 1 Feb 2027, a single “SBTi Commitment” expresses intent.
Build directly on the V2 architecture and categorisation.
Set near-term S1+2 (and S3 if Category A) as your core.
Reliability & sources
Confidence: High on the substance. Every change is drawn from the official V2.0 Standard, its Executive Summary, the SBTi Services Transition Guide (with V1-vs-V2 comparison tables), the How-To flowchart, and the Continuing-Use guidance. Thresholds (€450m, 10,000 tCO₂e, 5%, >20%, 95%→100%, 2035 removals, $20/$80 carbon price) were verified against source criteria.
Assumption: “V1” = Version 1.3.1 + Near-Term Criteria. V1-side citations link to the Transition Guide, where those requirements are restated with their original criterion numbers.
Provisional The Assurance Manual (minimum-progress criteria) and the “preliminary” minimum-evidence requirements are not yet final. The effectiveness of the best-efforts model depends on where the Assurance Manual sets the minimum-progress bar — still open.
Links open the source documents on the SBTi website; quoted comparisons deep-link to the relevant page where supported by the browser.
Sources: SBTi Corporate Net-Zero Standard V2.0 (Jun 2026) · Executive Summary · Transition Guide · How-To flowchart · Continuing Use of V1.3.1 & Transition to V2.0 · Preliminary Minimum Evidence Requirements.