With the new version of the Net-Zero Standard, the Science Based Targets initiative (SBTi) has comprehensively further developed its framework for corporate climate targets. While previously the focus was primarily on setting science-based emissions targets, the emphasis is now more strongly on concrete implementation and anchoring the climate strategy within the company.
What has changed with SBTi?
- Introduction of two business categoriesIn the future, the SBTi will differentiate between larger companies (Category A) and smaller companies or companies from certain emerging and developing countries (Category B). This is intended to better align the requirements with the respective business environments.
- Target Setting: There must be separate targets for Scope 1 and Scope 2 emissions. For Scope 3, the SBTi places greater emphasis on materiality. Companies should focus their efforts on the emission sources that actually account for a relevant share of their carbon footprint.
- Implementation of climate goals: Companies in category A will be required to submit a transition plan within 15 months of target validation. This plan will detail the specific measures, investments, and governance structures that will be implemented to achieve the climate targets. Furthermore, regular progress monitoring and continuous review of target achievement will be given greater emphasis.
- Remaining, unavoidable emissionsThe concept of "Ongoing Emissions Responsibility" strengthens responsibility for remaining emissions. While certificates and climate protection projects remain excluded from being counted towards reduction targets, they are given a defined place within the overall concept for the first time.
Timeline for the introduction of the SBTi Net-Zero standard
The new standard was published on June 11, 2026, and will apply from February 1, 2027. Companies can continue to submit targets according to the previous standard until the end of 2027. Targets that have already been validated will generally remain valid until the end of their respective target period, thus allowing sufficient time for the transition to the new requirements.
Draft of ISO 14060 published
With the parallel publication of the draft ISO 14060 "Net zero aligned organizations," ISO is taking another step towards standardizing climate management. The standard aims to create an overarching framework for managing greenhouse gases and climate-related measures, supporting organizations in demonstrating credible and verifiable progress towards net-zero emissions. A consultation phase is now beginning, with publication of the final standard expected in 2027.
The SBTi standards focus on the question of which climate targets companies should set to contribute to global climate goals. In contrast, ISO 14060 addresses the question of whether the transformation plan for achieving these targets is credible and verifiable. The two frameworks thus complement each other in the transformation process of companies towards climate neutrality.
We support you with our practical climate consulting services.
Do you want to develop and successfully implement science-based climate targets for your company? Contact us! With our consulting services for greater corporate climate protection, we support you from the data foundation to anchoring your climate strategy within your company:
- Creation of a robust and SBTi-compliant Greenhouse gas balance as a basis for the development of science-based climate targets
- Selection of suitable goals and target paths based on current SBTi requirements and the individual framework conditions of your company.
- Development of concrete decarbonization measures and a holistic climate strategy that can be seamlessly integrated into your business processes and corporate management.
FAQs about ISO 14060 and SBTi 2.0
What is the difference between SBTi 2.0 and ISO 14060?
Can ISO 14060 and SBTi 2.0 be combined?
What changes with the new version SBTi 2.0?
How do ISO 14060 and SBTi 2.0 regulate the use of CO2 certificates?
From when do the requirements of SBTi 2.0 and ISO 14060 apply?
The requirements for defining science-based objectives according to SBTi 2.0 are optional from February 01, 2027 (version 1.3.1 can be applied in parallel) and mandatory from February 01, 2028. ISO 14060 is currently available as a draft (ISO/DIS 14060). The public consultation phase ends in September 2026, and final publication of the standard is expected around the turn of the year 2026/2027.
Your contact person at Arqum: Lisa Rummel
Version of 22.07.2026
The content on this page reflects the current state of affairs at the time of publication. Please note that the legal situation may change in the future.