The Science Based Targets initiative has published Version 2.0 of its Corporate Net-Zero Standard, introducing updated expectations for emissions data, target setting, governance, transition planning and progress assessment.
For Indian organisations setting, updating or renewing science-based targets, preparation begins with understanding which requirements apply and whether the underlying Scope 1, Scope 2 and Scope 3 emissions data is ready for validation and independent assurance.
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SBTi V2.0 readiness starts here
Organisations need a complete emissions inventory, clearly defined organisational boundaries, reliable Scope 3 information, documented methodologies and evidence that can withstand independent review.
Understand how the SBTi Corporate Net-Zero Standard Version 2.0 applies to your organisation, how your existing targets compare with the updated requirements and what your next target cycle may require. Whether you are setting targets for the first time, renewing an existing target or reviewing your current carbon reduction plan, Achilles can help you establish a clear and practical route forward.
Measure and verify Scope 1, Scope 2 and Scope 3 greenhouse gas emissions in accordance with ISO 14064-1 and the GHG Protocol. Achilles helps strengthen emissions boundaries, calculation methodologies, evidence, controls and documentation, creating an assurance-ready base-year inventory that supports target validation, board reporting and wider climate disclosures.
Scope 3 emissions are often the largest and most difficult part of an organisation’s carbon footprint, spread across suppliers, procurement systems, business units and international operations. Achilles helps engage suppliers, collect emissions information and improve value-chain data quality at scale, giving stronger evidence for target setting, supplier engagement and decarbonisation planning.
Understand which SBTi V2.0 requirements apply to your organisation
SBTi V2.0 introduces company categorisation based on factors including company size, geography and the jurisdiction in which the ultimate parent company is incorporated. Category A generally includes large companies across all markets and medium-sized companies in high-income economies. Category B generally includes smaller companies and many medium-sized businesses in lower-income economies.
The distinction matters because some requirements that are mandatory for Category A companies are optional, although encouraged, for Category B companies. Indian organisations should confirm their category using consolidated company information and the location of their ultimate parent company, not only the size of their Indian operations.
Category A companies are typically required to:
Category B companies must meet the Standard’s minimum criteria, with greater flexibility in areas including:
Companies with existing validated targets do not need to replace them immediately. Early preparation can help organisations understand the updated requirements, improve emissions data and address Scope 3 or assurance gaps before their next submission or renewal cycle.
Version 2.0 is relevant for:
Companies planning to set, update, or renew targets in 2026 are strongly encouraged to prepare them for submission at the earliest opportunity using the Corporate Net-Zero Standard V1.3.1—the most credible and robust framework for net-zero target setting available.
Companies setting or renewing targets using the current Standard will be able to take advantage of the flexibilities of the current requirements, such as combined scope 1 and 2 targets, and at the same time benefit from many of the innovations introduced in Version 2.0.
Version 2.0 was published on 11 June 2026 and becomes available for target setting from 1 February 2027. Companies can continue submitting targets under Version 1.3.1 until 31 January 2028. From 1 February 2028, all new corporate target submissions must follow Version 2.0.
Independent assurance of target base-year emissions data is required for Category A companies. It is optional, although encouraged, for Category B companies. Even where assurance is not mandatory, a verified emissions inventory can improve data quality and provide greater confidence to company leadership, investors, customers and other stakeholders.
Category A generally includes large companies in all countries and medium-sized companies incorporated in high-income economies. Category B generally includes smaller companies and many medium-sized companies in lower-income economies. The category affects whether requirements such as Scope 3 target setting, base-year assurance and transition-plan disclosure are mandatory or optional.
No. Classification depends on the SBTi criteria, including company size, consolidated group information and the jurisdiction in which the ultimate parent company is incorporated. A large Indian company or an Indian business owned by an overseas parent may fall within Category A. Organisations should assess their individual circumstances before determining which requirements apply.
Scope 3 target setting is required for Category A companies and optional for Category B companies. Organisations may still choose to set Scope 3 targets where value-chain emissions are material or where customers, investors and other stakeholders expect evidence of supply-chain decarbonisation.
No. SBTi is a voluntary framework for setting and implementing science-based greenhouse gas reduction targets. BRSR Core forms part of India’s sustainability disclosure framework for listed entities. The frameworks have different requirements, but both can benefit from reliable emissions data, documented methodologies and effective internal controls.
A well-governed emissions inventory can provide a consistent data foundation for both. However, organisations should separately review the boundaries, metrics, methodologies and reporting requirements of each framework. Preparation for one framework should not be treated as automatic compliance with the other.
Companies with validated targets do not need to replace them immediately. Their existing targets generally remain valid for the applicable target period. An early review can still help organisations understand the updated Standard and improve emissions data, supplier engagement and assurance readiness before the next target cycle
A readiness review should consider:
