New Resource Paper Highlights Changes to Leading Corporate Net-Zero Standard
NEW YORK, October 5, 2026 /3BL/ - Governance & Accountability Institute (G&A), a leading sustainability consulting and research firm, has published a new resource to support companies in understanding key changes to the Science Based Targets initiative’s (SBTi) Corporate Net-Zero Standard and how they can prepare for future target setting. The paper, “There’s a New Way to Set Science-Based Targets: Using the Corporate Net-Zero Standard 2.0,” is available here.
“As clients continue to mature their climate and sustainability strategies, an increasing number will look to establish emissions reduction targets aligned with SBTi,” said Annie Roberts, Senior Vice President of Climate Consulting, G&A Institute. “The updates in the Corporate Net-Zero Standard 2.0 will significantly influence how companies structure their decarbonization roadmaps over the next few years and will shape best practices in emissions reduction across Scopes 1, 2, and 3.”
G&A's resource paper outlines the most important developments for companies setting emissions targets:
- Strict five-year reviews by SBTi are now required for all validated targets
- New materiality-based thresholds will determine the requirements to set Scope 3 targets, with tiered requirements linked to company size and market
- Corporate tier definitions, base year reporting, and rules for Scope 1, 2, and 3 target-setting have all been updated
- A new voluntary framework for Ongoing Emissions Responsibility (OER) recognizes emissions reductions beyond corporate boundaries – and will become mandatory in 2035
“Companies need to continue looking forward and incorporating emissions reduction strategies into their overall business planning. In the short term, companies must carefully consider whether to continue engaging with existing reduction targets or set new ones under the revised framework – which they will need to do eventually,” Roberts added. “G&A is ready to help companies implement decarbonization strategies that will support more resilient operations and supply chains while aligning with the new SBTi standard.”
About G&A Institute, Inc.
Founded in 2006, Governance & Accountability Institute (G&A) is a New York–based sustainability consulting and research firm with deep advisory experience supporting corporate leaders and investors in integrating sustainability into governance, risk, enterprise performance, and evolving regulatory and stakeholder expectations. Backed by rigorous disclosure research and one of the industry’s most comprehensive benchmarking databases, we deliver insight that strengthens transparency, enhances competitiveness, and drives measurable return on investment.
More information is available on our website at ga-institute.com.
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