Carbon accounting
SBTi Net-Zero Standard V2: what changes for company targets from 2027
The Science Based Targets initiative published version 2 of its Corporate Net-Zero Standard on 11 June 2026. Separate Scope 1 and Scope 2 targets, Scope 2 on location-based figures only, a new rule for which Scope 3 categories count, and two company categories instead of an SME route. What changes and when.
