[{"data":1,"prerenderedAt":767},["ShallowReactive",2],{"page:site-default:uri-resources__your-questions-answered-on-the-draft-updates-to-the-sbti-corporate-net-zero-standard":3,"articles:channel-resources:limit-4:site-default":376,"article-105461":519},{"__typename":4,"siteName":5,"uri":6,"id":7,"title":8,"url":9,"postDate":10,"dateUpdated":11,"slug":12,"sectionHandle":13,"asset":14,"seo":31,"schemaType":40,"plainText":29,"textBlock":29,"buttonLink":41,"authorSelect":42,"articleContentArea":62,"articleSelect":360,"categoryNewsCategories":361,"categoryResourceTopics":362,"categoryResourceTypes":369},"article_Entry","Climate Impact Partners","resources\u002Fyour-questions-answered-on-the-draft-updates-to-the-sbti-corporate-net-zero-standard","105461","SBTi Net Zero Draft V2.0: Your Key Questions Answered","https:\u002F\u002Fwww.climateimpact.com\u002Fresources\u002Fyour-questions-answered-on-the-draft-updates-to-the-sbti-corporate-net-zero-standard\u002F","2025-04-14T10:42:14+01:00","2026-10-19T14:51:53+01:00","your-questions-answered-on-the-draft-updates-to-the-sbti-corporate-net-zero-standard","resources",[15],{"__typename":16,"image":17,"mobileImage":28,"caption":29,"id":30,"siteHandle":27},"image_Entry",[18],{"title":19,"url":20,"alt":21,"width":22,"height":23,"dateUpdated":24,"__typename":25,"id":26,"siteHandle":27},"Hero Image","https:\u002F\u002Fd3r2tb0dm50y5v.cloudfront.net\u002Fimages\u002Farticles\u002Fsbti-net-zero-draft-v20-your-key-questions-answered\u002Frizome_bamboo_nursery_activities_climatecare_2020_copy.jpg","A person wearing a hat crouches among young bamboo plants in a sunny garden with a bamboo trellis framework, tending and arranging the shoots.",4288,2848,"2026-09-16T09:25:04+01:00","images_Asset","6854","default",[],null,"159089",{"title":32,"description":33,"advanced":34,"keywords":36,"social":37},"SBTi Net Zero Draft V2.0: Your Key Questions Answered | Climate Impact Partners","Climate Impact Partners experts answer key questions on the SBTi's draft Corporate Net Zero Standard V2.0.",{"canonical":29,"robots":35},[],[],{"facebook":38,"twitter":39},{"description":33,"title":32},{"description":33,"title":32},"None",[],[43],{"title":44,"uri":45,"slug":46,"plainText":47,"asset":48,"__typename":60,"id":61,"siteHandle":27},"Chris Duck","authors\u002Fchris-duck","chris-duck","Claims & External Affairs",[49],{"__typename":16,"image":50,"mobileImage":58,"caption":29,"id":59,"siteHandle":27},[51],{"title":52,"url":53,"alt":54,"width":55,"height":55,"dateUpdated":56,"__typename":25,"id":57,"siteHandle":27},"Chris duck","https:\u002F\u002Fd3r2tb0dm50y5v.cloudfront.net\u002Fimages\u002Fauthors\u002Fchris-duck.jpg","Smiling person with short light brown hair wearing a dark shirt, standing indoors with framed art on the wall in the background.",80,"2026-10-05T20:00:25+01:00","171131",[],"171130","author_Entry","171129",[63],{"articleContentAreaBlocks":64,"__typename":358,"id":359,"siteHandle":27},[65,70,89,105,114,129,142,152,156,177,184,188,219,226,230,267,282,303,310,314,341],{"__typename":66,"textBlock":67,"id":69,"siteHandle":27},"textBlock_Entry",{"rawHtml":68},"\u003Cp class=\"intro-text\">This Q&A addresses your top questions about the \u003Ca href=\"https:\u002F\u002Fsciencebasedtargets.org\u002Fnews\u002Fsbti-launches-draft-corporate-net-zero-standard-v2-for-consultation\" target=\"_blank\" rel=\"noreferrer noopener\">SBTi's Corporate Net Zero Standard\u003C\u002Fa> V2.0. \u003C\u002Fp>\u003Cp class=\"intro-text\">For a deeper dive, watch our \u003Ca href=\"https:\u002F\u002Fus02web.zoom.us\u002Frec\u002Fshare\u002Fzvx4X5a7OYQkbQqIFqrlrrhGp31oirLIXjNxxHJY1akaH0DFSDoCKiLbxa0xKHtS.KnjCH-p4JDgtIRE_\" target=\"_blank\" rel=\"noreferrer noopener\">recent webinar recording\u003C\u002Fa> or read our insights article - \u003Ca href=\"https:\u002F\u002Fwww.climateimpact.com\u002Fnews-insights\u002Finsights\u002Fnavigating-the-sbtis-proposed-net-zero-revisions-implications-for-carbon-credits-removals-and-bvcm\u002F\">Navigating the SBTi's Proposed Net-Zero Revisions\u003C\u002Fa>.\u003Cbr \u002F>\u003C\u002Fp>","159091",{"__typename":71,"faqs":72,"id":88,"siteHandle":27},"faqBlock_Entry",[73,82],{"id":74,"sectionHandle":75,"siteHandle":27,"title":76,"postDate":77,"textBlock":78,"categoryFaqs":80,"__typename":81},"53863","faqs","What is the SBTi’s Corporate Net Zero Standard?","2026-09-23T16:12:00+01:00",{"rawHtml":79},"Launched in 2021 (V1.0, now V1.2), the SBTi's Corporate Net-Zero Standard provides a framework for businesses to set validated, science-based targets on their path to achieving net-zero emissions, aligned with the Paris Agreement. Driven by the urgency of the climate crisis and the latest scientific understanding, more substantial changes have been outlined in the draft V2.0 - out for consultation until 1 June 2025.",[],"faq_Entry",{"id":83,"sectionHandle":75,"siteHandle":27,"title":84,"postDate":77,"textBlock":85,"categoryFaqs":87,"__typename":81},"53865","What's changing in version 2 of the Net Zero Standard?",{"rawHtml":86},"Nothing in the draft is final. However, the updates point towards a direction of travel, particularly regarding the use of carbon credits on the road to Net Zero.  ",[],"159092",{"__typename":90,"asset":91,"id":104,"siteHandle":27},"assetBlock_Entry",[92],{"__typename":16,"image":93,"mobileImage":102,"caption":29,"id":103,"siteHandle":27},[94],{"title":95,"url":96,"alt":97,"width":98,"height":99,"dateUpdated":100,"__typename":25,"id":101,"siteHandle":27},"Picture2","https:\u002F\u002Fd3r2tb0dm50y5v.cloudfront.net\u002Fimages\u002Farticles\u002Fsbti-net-zero-draft-v20-your-key-questions-answered\u002Fpicture2.png","A colorful table with topics and versions, showing a two-column layout of blue and purple rows detailing general, supplier engagement, scope, removals, durability, and beyond value chain mitigation items.",4135,1557,"2026-09-16T09:25:00+01:00","6855",[],"159094","159093",{"__typename":71,"faqs":106,"id":113,"siteHandle":27},[107],{"id":108,"sectionHandle":75,"siteHandle":27,"title":109,"postDate":77,"textBlock":110,"categoryFaqs":112,"__typename":81},"53867","When will changes to the SBTi's Corporate Net Zero Standard happen?",{"rawHtml":111},"See the timeline below to understand when the proposed changes may come into effect. ",[],"159095",{"__typename":90,"asset":115,"id":128,"siteHandle":27},[116],{"__typename":16,"image":117,"mobileImage":126,"caption":29,"id":127,"siteHandle":27},[118],{"title":119,"url":120,"alt":121,"width":122,"height":123,"dateUpdated":124,"__typename":25,"id":125,"siteHandle":27},"Sbti website images resized 3","https:\u002F\u002Fd3r2tb0dm50y5v.cloudfront.net\u002Fimages\u002Farticles\u002Fsbti-net-zero-draft-v20-your-key-questions-answered\u002Fsbti_website_images_-_resized_3.png","SBTi Timeline of Changes: circular milestones with dates from October 2021–2024 to 2027+, connected by colored lines and text boxes outlining key actions and release milestones.",1900,1093,"2026-09-23T16:25:24+01:00","53869",[],"172583","172582",{"__typename":71,"faqs":130,"id":141,"siteHandle":27},[131,135],{"id":132,"sectionHandle":75,"siteHandle":27,"title":133,"postDate":77,"textBlock":29,"categoryFaqs":134,"__typename":81},"53870","Is the SBTi’s current Net Zero Standard (V1.2) still valid?",[],{"id":136,"sectionHandle":75,"siteHandle":27,"title":137,"postDate":77,"textBlock":138,"categoryFaqs":140,"__typename":81},"53872","Are the standards likely to change further in light of the wider move to reduce the burden of additional reporting requirements?",{"rawHtml":139},"One of the aims is to reduce the burden of additional reporting and ensure alignment across frameworks. The intention is to balance robustness and credibility without overburdening companies, and there is ongoing consultation and iteration to ensure that.",[],"159099",{"__typename":143,"heading":144,"id":151,"siteHandle":27},"headingBlock_Entry",[145],{"headingTextBlock":146,"headingTextBlock2":29,"headingType":148,"headingStyle":148,"__typename":149,"id":150,"siteHandle":27},{"rawHtml":147},"Supply Chain & Supplier Obligations","h2","heading_Entry","159101","159100",{"__typename":66,"textBlock":153,"id":155,"siteHandle":27},{"rawHtml":154},"\u003Cp class=\"intro-text\">The SBTi proposes requiring (or potentially recommending) companies to engage their tier 1 suppliers in setting their own net-zero targets. This initiative aims to drive decarbonization across Scope 3 emissions through influence, prioritizing emissions-intensive activities.\u003Cbr \u002F>\u003C\u002Fp>","159102",{"__typename":71,"faqs":157,"id":176,"siteHandle":27},[158,164,170],{"id":159,"sectionHandle":75,"siteHandle":27,"title":160,"postDate":77,"textBlock":161,"categoryFaqs":163,"__typename":81},"53874","What is the definition of a Tier 1 supplier?",{"rawHtml":162},"A Tier 1      supplier is a company that directly provides goods or services to the      customer, forming the closest level of the supply chain. These supplier      have direct business relationships and contracts with the company, meaning      they purchase directly from them.",[],{"id":165,"sectionHandle":75,"siteHandle":27,"title":166,"postDate":77,"textBlock":167,"categoryFaqs":169,"__typename":81},"53876","Does the requirement to set net zero targets risk overwhelming smaller suppliers?",{"rawHtml":168},"Yes, this concern was acknowledged by the      SBTi, with the importance of providing support to smaller suppliers emphasized. The SBTi understands that for some suppliers, especially in      hard-to-abate sectors, setting targets will be more difficult. This is why      timelines, sector-specific guidance, and capacity building are critical.",[],{"id":171,"sectionHandle":75,"siteHandle":27,"title":172,"postDate":77,"textBlock":173,"categoryFaqs":175,"__typename":81},"53878","How can Tier 1 suppliers in hard-to-abate industries realistically set net zero targets?",{"rawHtml":174},"The SBTi recognizes this challenge and is developing sector-specific pathways, such as for cement, steel, and aviation. These pathways account for technological readiness and allow for tailored transition strategies. The importance of feasibility and realistic timelines was emphasized.",[],"159103",{"__typename":143,"heading":178,"id":183,"siteHandle":27},[179],{"headingTextBlock":180,"headingTextBlock2":29,"headingType":148,"headingStyle":148,"__typename":149,"id":182,"siteHandle":27},{"rawHtml":181},"Mitigation Hierarchy for Scope 3 Emissions","159105","159104",{"__typename":66,"textBlock":185,"id":187,"siteHandle":27},{"rawHtml":186},"\u003Cp class=\"intro-text\">The new guidance introduces recognition and acknowledgement of \"indirect mitigation\" measures and \"supply shed\" concepts, addressing the complexities of Scope 3 emissions.\u003C\u002Fp>","159106",{"__typename":71,"faqs":189,"id":218,"siteHandle":27},[190,196,202,206,212],{"id":191,"sectionHandle":75,"siteHandle":27,"title":192,"postDate":77,"textBlock":193,"categoryFaqs":195,"__typename":81},"53880","What are the implications of the changes to Scope 3 on supply chain decarbonization efforts, including insetting?",{"rawHtml":194},"The SBTi is proposing      three approaches for addressing supply chain emissions (scope 3), in an      order of priority:",[],{"id":197,"sectionHandle":75,"siteHandle":27,"title":198,"postDate":77,"textBlock":199,"categoryFaqs":201,"__typename":81},"53882","Will insetting be permitted for Scope 3 target achievement, specifically the use of book and claim programs?",{"rawHtml":200},"Further clarity is needed from the SBTi with regards to insetting in the final version of the new Net Zero Standard. The ‘supply shed’ concept could allow for recognition of abatement from insetting projects, even where there is no physical traceability of a product in the value chain.",[],{"id":203,"sectionHandle":75,"siteHandle":27,"title":204,"postDate":77,"textBlock":29,"categoryFaqs":205,"__typename":81},"53884","Will there be recognition of carbon avoidance credits for offsetting\u002Fmitigating \"ongoing emissions\" and\u002For Scope 3 emissions?",[],{"id":207,"sectionHandle":75,"siteHandle":27,"title":208,"postDate":77,"textBlock":209,"categoryFaqs":211,"__typename":81},"53886","Can market-based instruments like Green Gas certificates, Renewable Gas Guarantees of Origin, Sustainable Aviation Fuel (SAF) be used to meet Net-Zero targets under the SBTi standard?",{"rawHtml":210},"The SBTi is exploring the acknowledgement of market based mechanisms in recognizing abatement. Further clarity on their treatment under the current standard is required, and companies should consult with the SBTi in the meantime. The GHG Protocol is undergoing a review process to give guidance on the treatment of market instruments in GHG accounting methodologies, due to the current lack of clarity.",[],{"id":213,"sectionHandle":75,"siteHandle":27,"title":214,"postDate":77,"textBlock":215,"categoryFaqs":217,"__typename":81},"53888","How will the SBTi steer clear of the subjectivity trap on accepted methods for offsetting?",{"rawHtml":216},"The SBTi plans to align with robust, credible frameworks and criteria, such as the ICVCM (Integrity Council for the Voluntary Carbon Market) and the Oxford Offsetting Principles. The aim is to avoid subjectivity by setting science-based guardrails and being transparent about criteria.",[],"159107",{"__typename":143,"heading":220,"id":225,"siteHandle":27},[221],{"headingTextBlock":222,"headingTextBlock2":29,"headingType":148,"headingStyle":148,"__typename":149,"id":224,"siteHandle":27},{"rawHtml":223},"Carbon Removals Targets","159109","159108",{"__typename":66,"textBlock":227,"id":229,"siteHandle":27},{"rawHtml":228},"\u003Cp class=\"intro-text\">A significant shift is the introduction of a \"Removals Target\" for Scope 1 emissions. Scope 2 and Scope 3 emissions are excluded from the removals target.\u003C\u002Fp>","159110",{"__typename":71,"faqs":231,"id":266,"siteHandle":27},[232,236,242,248,254,260],{"id":233,"sectionHandle":75,"siteHandle":27,"title":234,"postDate":77,"textBlock":29,"categoryFaqs":235,"__typename":81},"53890","What is the scope of usage of carbon credits in the draft new standard?",[],{"id":237,"sectionHandle":75,"siteHandle":27,"title":238,"postDate":77,"textBlock":239,"categoryFaqs":241,"__typename":81},"53892","Is there guidance on allowable carbon credits for residual emissions?",{"rawHtml":240},"The SBTi is likely to provide more information on allowable carbon credits in the final version of the standard, such as allowable standards or quality criteria, e.g. the use of CCP-labelled credits.",[],{"id":243,"sectionHandle":75,"siteHandle":27,"title":244,"postDate":77,"textBlock":245,"categoryFaqs":247,"__typename":81},"53894","Will companies be able to count the gradual use of carbon removals towards their annual SBTi approved Net Zero Carbon targets, in addition to reductions?",{"rawHtml":246},"For example, if in a      given year a company reduces emissions by 3% and also purchases Scope 1 removals for      1%, will they be able to claim a 4% improvement towards their net-zero target that year?",[],{"id":249,"sectionHandle":75,"siteHandle":27,"title":250,"postDate":77,"textBlock":251,"categoryFaqs":253,"__typename":81},"53896","Are carbon removal credits not also offsets?",{"rawHtml":252},"SBTi is clear       that it does not allow carbon credits (often called offsets) to count as       a reduction in an organization’s GHG inventory, as a substitute or       replacement for abatement.",[],{"id":255,"sectionHandle":75,"siteHandle":27,"title":256,"postDate":77,"textBlock":257,"categoryFaqs":259,"__typename":81},"53898","Under the removals target, removals need to increase over time. Can companies also remove or compensate all emissions in the interim period?",{"rawHtml":258},"Companies can use carbon credits to remove or avoid emissions on the pathway to net zero, which SBTi calls Beyond Value Chain Mitigation (BVCM). Organizations could choose to deliver BVCM outcomes using carbon credits in addition to the removals target and the SBTi is considering whether the removals target will be mandatory or recommended.",[],{"id":261,"sectionHandle":75,"siteHandle":27,"title":262,"postDate":77,"textBlock":263,"categoryFaqs":265,"__typename":81},"53900","Will companies be penalized for not increasing removals because of reducing emissions according to the abatement target?",{"rawHtml":264},"The removals target is a gradual increase of removals over time until 100% of residual Scope 1 emissions is matched by the net zero year. It’s possible that if target Scope 1 emissions are expected to be zero at the net zero year, then the removals target will also be zero. ",[],"159111",{"__typename":90,"asset":268,"id":281,"siteHandle":27},[269],{"__typename":16,"image":270,"mobileImage":279,"caption":29,"id":280,"siteHandle":27},[271],{"title":272,"url":273,"alt":274,"width":275,"height":276,"dateUpdated":277,"__typename":25,"id":278,"siteHandle":27},"Sbti website images resized 4","https:\u002F\u002Fd3r2tb0dm50y5v.cloudfront.net\u002Fimages\u002Farticles\u002Fsbti-net-zero-draft-v20-your-key-questions-answered\u002Fsbti_website_images_-_resized_4.png","Illustrative bar chart titled Removal targets, Baseline year to Net Zero year, showing stacked bars of Scope 1 and Scope 2 & 3 emissions with removals, a teal diagonal line labeled Deliver internal abatement, and annotations for increasing removals and removing residual emissions.",2200,1265,"2026-09-23T16:25:29+01:00","53902",[],"172581","172580",{"__typename":71,"faqs":283,"id":302,"siteHandle":27},[284,290,296],{"id":285,"sectionHandle":75,"siteHandle":27,"title":286,"postDate":77,"textBlock":287,"categoryFaqs":289,"__typename":81},"53903","Has the SBTi indicated which removals target option and removals durability approach they are leaning towards?",{"rawHtml":288},"Not that we are aware of - and both options are on the table to be considered. Based on the feedback we hear from our clients, we expect users of the Net Zero Standard will look for pragmatism and lower complexity, which may favour the 'optional' route for the removals target, and transitional durability route.",[],{"id":291,"sectionHandle":75,"siteHandle":27,"title":292,"postDate":77,"textBlock":293,"categoryFaqs":295,"__typename":81},"53905","How could demand in the voluntary carbon market (VCM) be impacted as a result of the proposed removals target and durability requirements?",{"rawHtml":294},"We expect the VCM demand to increase due to:",[],{"id":297,"sectionHandle":75,"siteHandle":27,"title":298,"postDate":77,"textBlock":299,"categoryFaqs":301,"__typename":81},"53907","Compensating for methane emissions (12 years residence time) with short lived removals – would this be logical if the removals are CO2 removals but the emissions are methane?",{"rawHtml":300},"The impact of carbon credits are measured in ‘tonnes CO2e’ which takes into account durability of different greenhouse gases.",[],"159115",{"__typename":143,"heading":304,"id":309,"siteHandle":27},[305],{"headingTextBlock":306,"headingTextBlock2":29,"headingType":148,"headingStyle":148,"__typename":149,"id":308,"siteHandle":27},{"rawHtml":307},"Additional Recognition & Beyond Value Chain Mitigation","159117","159116",{"__typename":66,"textBlock":311,"id":313,"siteHandle":27},{"rawHtml":312},"\u003Cp class=\"intro-text\">The SBTi proposes formal recognition for delivering mitigation activities beyond the value chain, known as \u003Ca href=\"https:\u002F\u002Fwww.climateimpact.com\u002Fbusiness-solutions\u002Fbeyond-value-chain-mitigation\u002F?edit_off=true\">Beyond Value Chain Mitigation (BVCM)\u003C\u002Fa>, to address the impact of ongoing emissions. BVCM encompasses activities that reduce or remove emissions outside of a company’s value chain.\u003Cbr \u002F>\u003C\u002Fp>","159118",{"__typename":71,"faqs":315,"id":340,"siteHandle":27},[316,322,328,334],{"id":317,"sectionHandle":75,"siteHandle":27,"title":318,"postDate":77,"textBlock":319,"categoryFaqs":321,"__typename":81},"53909","Through which mechanisms can companies contribute outside of their value chain?",{"rawHtml":320},"The most common way of contributing outside of the value      chain is by purchasing high quality carbon credits. There are other      options, which include investing in nascent technologies to advance climate      mitigation in the future.",[],{"id":323,"sectionHandle":75,"siteHandle":27,"title":324,"postDate":77,"textBlock":325,"categoryFaqs":327,"__typename":81},"53911","Between tackling Scope 1 emissions and BVCM initiatives, how should companies prioritize or strategize their plans?",{"rawHtml":326},"The guidance is clear that companies should focus on reducing Scope 1, 2, and 3 emissions in line with science before relying on BVCM (Beyond Value Chain Mitigation):",[],{"id":329,"sectionHandle":75,"siteHandle":27,"title":330,"postDate":77,"textBlock":331,"categoryFaqs":333,"__typename":81},"53913","Do you think \"additional recognition\" for BVCM action is sufficient? And what form should this additional recognition take?",{"rawHtml":332},"The concept of “additional recognition” is under discussion. The idea is to provide space for companies to get credit for BVCM without it being a substitute for internal reductions. Some suggestions included public acknowledgment, registry features, or differentiated scoring.",[],{"id":335,"sectionHandle":75,"siteHandle":27,"title":336,"postDate":77,"textBlock":337,"categoryFaqs":339,"__typename":81},"53915","Is there a difference between a carbon credit used for BVCM vs compensation of residual emissions?",{"rawHtml":338},"For ongoing emissions, i.e. on the journey to reach net zero, companies are recommended to contribute to BVCM activities, most commonly through the purchase of high quality carbon credits, according to their levels of ongoing emissions (i.e. Scopes 1,2,3 at any given time until the net zero year).",[],"159119",{"__typename":342,"plainText":343,"textBlock":344,"buttons":346,"id":357,"siteHandle":27},"ctaBlock_Entry","Navigating the SBTi's Proposed Net-Zero Revisions",{"rawHtml":345},"An overview of the key updates from the SBTi's proposed Corporate Net Zero standard (V2.0) and implication for carbon credits.",[347],{"buttonType":348,"buttonLink":349,"__typename":355,"id":356,"siteHandle":27},"solid-teal",[350],{"ariaLabel":29,"target":351,"linkUrl":352,"text":353,"__typename":354},"_blank","https:\u002F\u002Fwww.climateimpact.com\u002Fnews-insights\u002Finsights\u002Fnavigating-the-sbtis-proposed-net-zero-revisions-implications-for-carbon-credits-removals-and-bvcm\u002F","Find out more here","buttonLink_Url_LinkType","button_Entry","159121","159120","articleContentArea_Entry","159090",[],[],[363],{"__typename":364,"id":365,"title":366,"slug":367,"lft":368,"siteHandle":27},"resourceTopics_Category","182094","Carbon market & policy","carbon-market-policy",4,[370],{"__typename":371,"id":372,"title":373,"slug":374,"lft":375,"siteHandle":27},"resourceTypes_Category","182090","Update","update",6,[377,421,454,483],{"id":378,"uri":379,"title":380,"postDate":381,"__typename":4,"sectionHandle":13,"asset":382,"categoryNewsCategories":395,"categoryImpactTypes":29,"categoryEventTypes":29,"categoryEventTopics":29,"dateFrom":29,"dateTo":29,"plainText":29,"categoryResourceTypes":396,"categoryResourceTopics":398,"authorSelect":404,"image":29},"166932","resources\u002Ffrom-restoration-to-coffee-aregawis-vision-for-tigray","From restoration to coffee: Aregawi's vision for Tigray","2026-10-01T00:00:00+01:00",[383],{"__typename":16,"image":384,"mobileImage":393,"caption":29,"id":394,"siteHandle":27},[385],{"title":386,"url":387,"alt":388,"width":389,"height":390,"dateUpdated":391,"__typename":25,"id":392,"siteHandle":27},"Tigray coffee jpg 1440x720 q100 crop progressive subsampling 2 upscale","https:\u002F\u002Fd3r2tb0dm50y5v.cloudfront.net\u002Fimages\u002Farticles\u002Ftigray_coffee.jpg__1440x720_q100_crop_progressive_subsampling-2_upscale.jpg","Hand holding a handful of small, light-colored seeds or beans, palm up, outdoors; blurred natural background.",1440,720,"2026-10-01T18:17:02+01:00","166951",[],"166950",[],[397],{"__typename":371,"id":372,"title":373,"slug":374,"lft":375,"siteHandle":27},[399],{"__typename":364,"id":400,"title":401,"slug":402,"lft":403,"siteHandle":27},"182091","Project","project",2,[405],{"title":5,"uri":406,"slug":407,"plainText":408,"asset":409,"__typename":60,"id":420,"siteHandle":27},"authors\u002Fclimate-impact-partners","climate-impact-partners","Carbon Market Specialists",[410],{"__typename":16,"image":411,"mobileImage":418,"caption":29,"id":419,"siteHandle":27},[412],{"title":413,"url":414,"alt":415,"width":55,"height":55,"dateUpdated":416,"__typename":25,"id":417,"siteHandle":27},"Cip avatar","https:\u002F\u002Fd3r2tb0dm50y5v.cloudfront.net\u002Fimages\u002Fauthors\u002Fcip-avatar.png","Abstract radial burst of multicolored rays emanating from a central dark dot, with a gradient spectrum from blue to magenta on a white background","2026-10-05T19:32:43+01:00","171076",[],"171075","171074",{"id":422,"uri":423,"title":424,"postDate":425,"__typename":4,"sectionHandle":13,"asset":426,"categoryNewsCategories":439,"categoryImpactTypes":29,"categoryEventTypes":29,"categoryEventTopics":29,"dateFrom":29,"dateTo":29,"plainText":29,"categoryResourceTypes":440,"categoryResourceTopics":445,"authorSelect":447,"image":29},"105987","resources\u002Fsuper-pollutants-are-gaining-attention-heres-why-quality-should-too","Super pollutants are gaining attention. Here's why quality should too.","2026-09-16T12:36:17+01:00",[427],{"__typename":16,"image":428,"mobileImage":437,"caption":29,"id":438,"siteHandle":27},[429],{"title":430,"url":431,"alt":432,"width":433,"height":434,"dateUpdated":435,"__typename":25,"id":436,"siteHandle":27},"Social Media Image","https:\u002F\u002Fd3r2tb0dm50y5v.cloudfront.net\u002Fimages\u002Farticles\u002Fsuper-pollutants-are-gaining-attention-heres-why-quality-should-too\u002Fadvanced_landfill_gas_capture_usa_3.png","Two deer stand in a grassy field near a large industrial pipeline setup with valves and pipes, under a cloudy 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resources",{"asset":525,"category":530,"type":534,"headline":8,"author":537},{"type":526,"picture":527},"image",{"source":528},{"src":529,"alt":21,"width":22,"height":23},"https:\u002F\u002Fd3r2tb0dm50y5v.cloudfront.net\u002Fimages\u002Farticles\u002Fsbti-net-zero-draft-v20-your-key-questions-answered\u002Frizome_bamboo_nursery_activities_climatecare_2020_copy.jpg?v=1789547104",{"text":373,"link":531},{"url":532,"type":533},"\u002Fresources\u002F?typeFilter=update","internal",{"text":366,"link":535},{"url":536,"type":533},"\u002Fresources\u002F?topicFilter=carbon-market-policy",{"name":44,"position":47,"asset":538,"link":542},{"type":526,"picture":539},{"source":540},{"src":541,"alt":54,"width":55,"height":55},"https:\u002F\u002Fd3r2tb0dm50y5v.cloudfront.net\u002Fimages\u002Fauthors\u002Fchris-duck.jpg?v=1791226825",{"url":543,"type":533},"\u002Fauthors\u002Fchris-duck\u002F",{"tag":545,"items":547},{"text":546},"Jump to",[548,551,553,555],{"text":549,"anchorId":550},"Supply Chain & Supplier Obligations","supply-chain-supplier-obligations",{"text":181,"anchorId":552},"mitigation-hierarchy-for-scope-3-emissions",{"text":223,"anchorId":554},"carbon-removals-targets",{"text":556,"anchorId":557},"Additional Recognition & Beyond Value Chain Mitigation","additional-recognition-beyond-value-chain-mitigation",{"heading":559,"textBlock":560,"buttonBlock":561},"Need guidance?","\u003Cp>Our team can help you find the right answer for your climate questions.\u003C\u002Fp>",[562],{"type":348,"text":563,"link":564},"Speak to our experts",{"url":565},"\u002Fcontact\u002F",{"blocks":567,"navItems":678},[568,570,577,583,587,592,597,601,602,610,613,614,625,628,629,642,647,655,658,659,669],{"type":569,"textBlock":68},"textBlock",{"type":571,"accordion":572},"faqBlock",[573,575],{"heading":76,"text":574},"\u003Cp>Launched in 2021 (V1.0, now V1.2), the SBTi's Corporate Net-Zero Standard provides a framework for businesses to set validated, science-based targets on their path to achieving net-zero emissions, aligned with the Paris Agreement. Driven by the urgency of the climate crisis and the latest scientific understanding, more substantial changes have been outlined in the draft V2.0 - out for consultation until 1 June 2025.\u003C\u002Fp>",{"heading":84,"text":576},"\u003Cp>Nothing in the draft is final. However, the updates point towards a direction of travel, particularly regarding the use of carbon credits on the road to Net Zero.\u003C\u002Fp>",{"type":578,"asset":579},"assetBlock",{"type":526,"picture":580},{"source":581},{"src":582,"alt":97,"width":98,"height":99},"https:\u002F\u002Fd3r2tb0dm50y5v.cloudfront.net\u002Fimages\u002Farticles\u002Fsbti-net-zero-draft-v20-your-key-questions-answered\u002Fpicture2.png?v=1789547100",{"type":571,"accordion":584},[585],{"heading":109,"text":586},"\u003Cp>See the timeline below to understand when the proposed changes may come into effect.\u003C\u002Fp>",{"type":578,"asset":588},{"type":526,"picture":589},{"source":590},{"src":591,"alt":121,"width":122,"height":123},"https:\u002F\u002Fd3r2tb0dm50y5v.cloudfront.net\u002Fimages\u002Farticles\u002Fsbti-net-zero-draft-v20-your-key-questions-answered\u002Fsbti_website_images_-_resized_3.png?v=1790177124",{"type":571,"accordion":593},[594,595],{"heading":133},{"heading":137,"text":596},"\u003Cp>One of the aims is to reduce the burden of additional reporting and ensure alignment across frameworks. The intention is to balance robustness and credibility without overburdening companies, and there is ongoing consultation and iteration to ensure that.\u003C\u002Fp>",{"type":598,"heading":599},"headingBlock",{"text":600,"type":148,"style":148,"id":550},{"main":147},{"type":569,"textBlock":154},{"type":571,"accordion":603},[604,606,608],{"heading":160,"text":605},"\u003Cp>A Tier 1      supplier is a company that directly provides goods or services to the      customer, forming the closest level of the supply chain. These supplier      have direct business relationships and contracts with the company, meaning      they purchase directly from them.\u003C\u002Fp>",{"heading":166,"text":607},"\u003Cp>Yes, this concern was acknowledged by the      SBTi, with the importance of providing support to smaller suppliers emphasized. The SBTi understands that for some suppliers, especially in      hard-to-abate sectors, setting targets will be more difficult. This is why      timelines, sector-specific guidance, and capacity building are critical.\u003C\u002Fp>",{"heading":172,"text":609},"\u003Cp>The SBTi recognizes this challenge and is developing sector-specific pathways, such as for cement, steel, and aviation. These pathways account for technological readiness and allow for tailored transition strategies. The importance of feasibility and realistic timelines was emphasized.\u003C\u002Fp>",{"type":598,"heading":611},{"text":612,"type":148,"style":148,"id":552},{"main":181},{"type":569,"textBlock":186},{"type":571,"accordion":615},[616,618,620,621,623],{"heading":192,"text":617},"\u003Cp>The SBTi is proposing      three approaches for addressing supply chain emissions (scope 3), in an      order of priority:\u003C\u002Fp>",{"heading":198,"text":619},"\u003Cp>Further clarity is needed from the SBTi with regards to insetting in the final version of the new Net Zero Standard. The ‘supply shed’ concept could allow for recognition of abatement from insetting projects, even where there is no physical traceability of a product in the value chain.\u003C\u002Fp>",{"heading":204},{"heading":208,"text":622},"\u003Cp>The SBTi is exploring the acknowledgement of market based mechanisms in recognizing abatement. Further clarity on their treatment under the current standard is required, and companies should consult with the SBTi in the meantime. The GHG Protocol is undergoing a review process to give guidance on the treatment of market instruments in GHG accounting methodologies, due to the current lack of clarity.\u003C\u002Fp>",{"heading":214,"text":624},"\u003Cp>The SBTi plans to align with robust, credible frameworks and criteria, such as the ICVCM (Integrity Council for the Voluntary Carbon Market) and the Oxford Offsetting Principles. The aim is to avoid subjectivity by setting science-based guardrails and being transparent about criteria.\u003C\u002Fp>",{"type":598,"heading":626},{"text":627,"type":148,"style":148,"id":554},{"main":223},{"type":569,"textBlock":228},{"type":571,"accordion":630},[631,632,634,636,638,640],{"heading":234},{"heading":238,"text":633},"\u003Cp>The SBTi is likely to provide more information on allowable carbon credits in the final version of the standard, such as allowable standards or quality criteria, e.g. the use of CCP-labelled credits.\u003C\u002Fp>",{"heading":244,"text":635},"\u003Cp>For example, if in a      given year a company reduces emissions by 3% and also purchases Scope 1 removals for      1%, will they be able to claim a 4% improvement towards their net-zero target that year?\u003C\u002Fp>",{"heading":250,"text":637},"\u003Cp>SBTi is clear       that it does not allow carbon credits (often called offsets) to count as       a reduction in an organization’s GHG inventory, as a substitute or       replacement for abatement.\u003C\u002Fp>",{"heading":256,"text":639},"\u003Cp>Companies can use carbon credits to remove or avoid emissions on the pathway to net zero, which SBTi calls Beyond Value Chain Mitigation (BVCM). Organizations could choose to deliver BVCM outcomes using carbon credits in addition to the removals target and the SBTi is considering whether the removals target will be mandatory or recommended.\u003C\u002Fp>",{"heading":262,"text":641},"\u003Cp>The removals target is a gradual increase of removals over time until 100% of residual Scope 1 emissions is matched by the net zero year. It’s possible that if target Scope 1 emissions are expected to be zero at the net zero year, then the removals target will also be zero.\u003C\u002Fp>",{"type":578,"asset":643},{"type":526,"picture":644},{"source":645},{"src":646,"alt":274,"width":275,"height":276},"https:\u002F\u002Fd3r2tb0dm50y5v.cloudfront.net\u002Fimages\u002Farticles\u002Fsbti-net-zero-draft-v20-your-key-questions-answered\u002Fsbti_website_images_-_resized_4.png?v=1790177129",{"type":571,"accordion":648},[649,651,653],{"heading":286,"text":650},"\u003Cp>Not that we are aware of - and both options are on the table to be considered. Based on the feedback we hear from our clients, we expect users of the Net Zero Standard will look for pragmatism and lower complexity, which may favour the 'optional' route for the removals target, and transitional durability route.\u003C\u002Fp>",{"heading":292,"text":652},"\u003Cp>We expect the VCM demand to increase due to:\u003C\u002Fp>",{"heading":298,"text":654},"\u003Cp>The impact of carbon credits are measured in ‘tonnes CO2e’ which takes into account durability of different greenhouse gases.\u003C\u002Fp>",{"type":598,"heading":656},{"text":657,"type":148,"style":148,"id":557},{"main":307},{"type":569,"textBlock":312},{"type":571,"accordion":660},[661,663,665,667],{"heading":318,"text":662},"\u003Cp>The most common way of contributing outside of the value      chain is by purchasing high quality carbon credits. There are other      options, which include investing in nascent technologies to advance climate      mitigation in the future.\u003C\u002Fp>",{"heading":324,"text":664},"\u003Cp>The guidance is clear that companies should focus on reducing Scope 1, 2, and 3 emissions in line with science before relying on BVCM (Beyond Value Chain Mitigation):\u003C\u002Fp>",{"heading":330,"text":666},"\u003Cp>The concept of “additional recognition” is under discussion. The idea is to provide space for companies to get credit for BVCM without it being a substitute for internal reductions. 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