SBTi Corporate Net-Zero Standard V2.0

Welcome to the Corporate Net-Zero Standard Version 2.0 website

The Science Based Targets initiative’s (SBTi) Version 2.0 of its flagship Corporate Net-Zero Standard makes science-based climate action more practical, accessible, and relevant for companies at every stage of the net-zero transition.

By making the Standard available in digital format, this website from the SBTi aims to help you navigate the Standard, understand its key requirements, and identify what applies to your business—including whether your company falls under Category A or B.

Understanding categories

Category A covers companies with annual turnover above €50 million in high-income countries and above €450 million in lower-income countries. Category B includes small and medium-sized enterprises (SMEs) in all markets with turnover below €50 million, as well as companies in lower-income countries with turnover below €450 million. For a high-level overview, see the Executive Summary.

About the Corporate Net-Zero Standard Version 2.0

Built on more than a decade of experience working with over 10,000 companies worldwide, Version 2.0 reflects a clear reality: setting targets is the starting point, delivery is what defines credible, resilient businesses. Companies are making progress while navigating real-world constraints, from value chain complexity to evolving technologies and investment cycles.

Version 2.0 responds to that experience and to a rapidly evolving global context. It connects climate ambition to real-economy decision-making, helping companies manage transition risks, strengthen resilience, and unlock the opportunities of net-zero transformation. It also reinforces SBTi’s role as a partner in implementation, not only target-setting.

The PDF version remains the official version of the Standard and should be used for developing and submitting targets for validation.

View the Executive Summary Download the full Standard