[SBTi New Standard] What are the key points and practical impact of the SBTi CORPORATE NET-ZERO STANDARD V2.0 (CNZS V2.0)? From goal Settings to implementation, strategies for the full transition in 2028.

Zeroboard Inc.
Hirofumi Takamura, Senior Sustainability Expert, Consulting Department

In June 2026, the Science Based Targets initiative (SBTi ) published the final version of its unified standard for corporate climate targets, "CORPORATE NET-ZERO STANDARD Version 2.0 (hereinafter CNZSV2.0)" (SBTi Net-Zero Standard).

CNZSV2.0 is a new standard that integrates the previous short- and medium-term target criteria "Near-Term Criteria" and the long-term target-oriented "Net-Zero Standard." Although the name includes "NET-ZERO,"Settings long-term targets (net-zero targets) is not mandatory; the focus is on the regular updating and progress evaluation of short-term targets. It will be applied from February 2027, and businesses applying for or New SBTi targets on or after February 1, 2028, will be required to comply with this new standard.

The revision stems from the reality that achieving Scope 3 targets is difficult. There are Issue in fully understanding information across the entire supply chain, and companies cannot directly control the decision-making of suppliers and customers. Therefore, the SBTi is being shifted significantly from merely "ambitious target Settings" to a framework that emphasizes "implementation of emission reductions" and "transparent accountability."

Furthermore, the new standards significantly strengthen the requirements for companies, including the development of transition plans and compliance with third-party assurance. While the requirements vary depending on the Company size(Category A and Category B), Category A, which many Japanese companies are likely to fall into, applies more stringent requirements, so it is recommended to start preparations early.

This document clearly explains the main changes to the new SBTi standards and the key points to keep in mind when complying with them. Based on CNZSV2.0 and related documents, it organizes the necessary information for sustainability officers and practitioners, including specific requirements, comparisons with previous standards, and possible strategies.

What you'll learn from this document

• Positioning of CNZSV2.0
• overview of CNZSV2.0 and the main changes from V1.3
• Schedule for transitioning to the new standards and criteria for deciding on response policies.
• Settings goals for each Scope 1 , 2, and 3, and exclusion rules for Scope 3.
• Key strategies that businesses can adopt going forward

Below is a summary of the column, which you can download.

Introduction: Background to the publication of CNZSV2.0 ( SBTi Net Zero Standard V2.0 ) (Summary)

In recent years, changes in the business environment surrounding companies have highlighted various Issue in achieving net-zero targets, particularly Scope 3 emissions. Based on these realities, CNZSV2.0 has been revised to emphasize not only "target Settings" but also the implementation of reductions and continuous evaluation and accountability. This document provides a clear, chronological overview of the background to the revision and the changes from V1.3.

1. Positioning and Transition Schedule of CNZSV2.0 ( SBTi Net Zero Standard V2.0 ) (Summary)

CNZSV2.0 has been published as SBTi's new net-zero standard, replacing Near-Term Criteria V5.3 and Corporate Net-Zero Standard V1.3, and will have a significant impact on future target Settings and updates. This document summarizes the schedule, impact on existing accredited companies and New applicants, and the approaches they should take in a table.

2. Category A and Category B (Summary)

CNZSV2.0 classifies companies into Category A and B based on factors such as Company size , each with different requirements. This article focuses on Category A, which particularly affects many Japanese companies, explaining the determination methods and practical points.

3. Continuous goal management and evaluation (summary)

CNZSV2.0 revises the system to emphasize continuous goal management and progress evaluation, rather than simply Settings targets and being done with it. This document details the evaluation items (progress, initiatives, market tools, low-carbon electricity, etc.) after the target period has ended.

4. Settings Goals for Scope 1 and 2 (Summary)

Scope 1 1 and 2 involve a review of target Settings and approaches to low-carbon electricity, and the responses required of companies are also changing. This article also includes supplementary information such as FLAG and AMI (related to the revision of the GHG protocol).

5. Transition Plan (Summary)

The transition plan is one of the elements that has become particularly important in CNZSV2.0. This document outlines the requirements for each item, including the points to consider when writing the plan and the requirements for the internal approval process.

6. Scope 3 goals (summary)

Scope 3 involves a significant reassessment of practical approaches, including goal Settings based on key Category . This document provides a list of available goals by Category and explains definitions such as "transitioning businesses" and "net-zero compliant businesses."

7. Practical Handling of Third-Party Guarantees, Electricity Certificates, etc. (Summary)

CNZSV2.0 expands the practical points that need to be considered, including third-party guarantees, low-carbon electricity, and electricity certificates. This article summarizes the criteria for determining the eligibility of certificates and the handling of legacy contracts.

8. Comparison with SBTi Net Zero Standard V1.3 and Future Actions (Summary)

When migrating to CNZSV2.0, it is important to understand the differences from V1.3 and consider a response strategy that is appropriate for your company. This document presents a comparison table showing the differences between the old and new standards and how to approach the situation according to your company's circumstances, such as "completing the application with V1.3 by January 2028," "maintaining existing targets and moving to V2 in the next renewal," or "early renewal to V2 before the target year."

In conclusion: Key points that Japanese companies should keep in mind (summary)

CNZSV2.0 is a new standard that evolves SBTi from "certification" to "sustainable emission amount reduction and accountability." The essence of this revision lies in the fact that aspects that appear to be relaxed and aspects that are strengthened are progressing simultaneously.

Whether you've already achieved SBTi targets or are considering achieving them, designing "when, by what criteria, and from what scope" you'll take action will be an urgent task from the latter half of 2026 to 2027.

This document outlines the overall picture of CNZSV2.0, as well as key points that practitioners should be aware of, including the transition plan and Scope 1, 2, and 3 goal Settings.

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(※A summary of the column, which you can download and view, is located below the form.)

"A thorough explanation of the new SBTi standard "CNZSV2.0"! From "goal Settings" to "promotion of initiatives"—a clear explanation of the background, requirements, and possible strategies." Click here for the webinar.

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For those who want to know the key points of CNZS V2.0 ( SBTi Net Zero Standard V2.0 ) and its impact on practical operations (from goal Settings to implementation, and strategies for responding to the full transition in 2028), please click here.

https://www.zeroboard.jp/column/5783#form

If you want to get an overview of SBTi V2.0 first, click here.

"What's Changing with SBTi Net Zero Standard V2.0 (New Standard)? | A Guide to Changes and How to Respond for Practitioners"
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For those who want to learn more about the revision process and the issues raised during the drafting stage, please click here.

"Revision of SBTi Net Zero Standards - Second Draft Released, Allowing Diverse Pathways to Emission Reductions"
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Click here if you would like to clarify the relationship with the GHG protocol revision (calculation rules).

"GHG Protocol Revision Interim Report: How will Scope 3, Renewable Energy Procurement, and Reduction Contributions Change?"
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