The second consultation draft of SBTi’s Corporate Net-Zero Standard V2.0 brings a step-change in how companies are expected to plan, act and disclose on net-zero. The revisions introduce new frameworks for responsibility over ongoing emissions, strengthened transition planning, and higher integrity requirements — with clear implications for value-chain decarbonisation and supply-chain investment.
- How will the new SBTi framework reshape corporate climate targets and accountability?
- What “taking responsibility for ongoing emissions” really means in practice
- How companies can integrate transition planning, financing and supplier engagement under new rules
- Will tougher assurance and transparency requirements drive more credible — or more cautious — commitments?



