SBTi
SBTi Corporate Net-Zero Standard Version 2.0 (11 June 2026); V1.3 usable during transition
Topic : Climate · Level : Sector-specific
Today
V2.0 published 11 Jun 2026, effective 1 Feb 2027. V1.3 open to 31 Jan 2028; existing targets move to V2.0 at next revalidation.
Summary
SBTi V2.0, effective February 2027, moves Scope 3 from spend to activities. Companies must quantify emissions-intensive activities, get them assured and prove reductions with real actions. In practice, averages no longer show supplier progress.
Who is concerned
- Turnover
- non précisé
- Employees
- non précisé
- Listed company
- non précisé
- Sectors
- All sectors
- Triggering activities
- Voluntary commitment to SBTi
- Customer requires SBTi target or alignment
- Extraterritorial reach
- No
Supplier alignment targets count the share of Tier 1 suppliers with science-based targets: pressure flows upstream.
- Examples
- Global brand with supplier engagement target
- Chinese Tier 1 setting SME target
What the law requires
- Identify and quantify emissions-intensive activities (EIAs) with the best available data
- Report separately every EIA ≥5% of Scope 3 (categories 1-14)
- Obtain third-party assurance of Scopes 1-3 and EIAs, at least limited (Category A)
- Prove reductions with documented, auditable actions; set supplier alignment targets
Penalties
None legally. Targets not validated, or removed from the SBTi dashboard.
What this changes for a supplier in China
Sector averages stop showing progress. Buyers need each Tier 1's own emission intensity, ideally product footprints, plus proof it has a science-based target.
Expected evidence
- Supplier-specific emission intensity (tCO2e/unit)
- Product carbon footprint, cradle-to-gate
- Validated SBTi target or net-zero status
Tiers : Tier 1-2