SBTi Net-Zero Standard: What’s New?

Maria del Mar Rojas: What the proposed SBTi changes mean for organisations

Maria opened by setting out why SBTi matters now more than ever. As the recognised global benchmark for credible net-zero targets, SBTi is raising the bar on what counts as robust climate action – and the draft updates represent some of the most significant shifts since the Corporate Net-Zero Standard was first launched.

Clearer pathways, more ambition, more accountability

One of the headline changes is SBTi’s emphasis on clarity. Maria explained that the draft introduces far more specific expectations around how organisations set near-term and long-term targets. This includes clearer definitions of what counts as a reduction versus a removal, how residual emissions should be treated, and tighter rules around the pace and scale of decarbonisation required.

In her words, SBTi aims to produce a standard that “maintains scientific ambition while being more inclusive, actionable, and adaptable.” The goal is to make every component of a net-zero plan, from operational efficiency to value-chain engagement, evidenced and measurable.

A sharper focus on Scope 3 — and the realities of supplier influence

A major area of change, Maria noted, is the heightened attention on Scope 3 emissions. With most organisations’ emissions sitting in their supply chains, SBTi is strengthening expectations around supplier engagement, data transparency, and the shift from spend-based estimates to activity-based emissions.

Maria emphasised that the draft allows some flexibility, recognising that not every supplier has high-quality data or the ability to act quickly, but that the direction of travel is unmistakable: Scope 3 will no longer be the area where organisations can “wait and see”. Instead, it becomes a core focus of target-setting, measurement, and governance.

We have an expanded set of target setting metrics for Scope 3. These methods can be classified at a high level as emission intensity targets volume, alignment targets and counterparty alignment targets.

Greater transparency through transition plans

Another notable change is the strengthened requirement for transition plans and governance. Under the draft, organisations must publish a credible transition plan within 12 months of validation, supported by board-level ownership and clear reporting cycles.

Maria highlighted that this is not just a communications exercise but a mechanism for long-term accountability. Organisations will need to demonstrate how they intend to stay on track, what intermediate milestones look like, and how they will adapt if emissions rise rather than fall.

Recognition of early action — but with limits

Maria also spoke about the draft’s attempt to recognise early or voluntary action, including nature restoration and biodiversity projects. These initiatives may not directly reduce emissions, but they play a meaningful role in balancing climate impacts. The draft proposals acknowledge this contribution while still keeping deep decarbonisation at the centre of the framework.

the intention here is that companies are focusing on what is material for their business. So that’s significant categories, but also that they’re setting specific targets on what is critical for the global transition as well.

Jessica Wilkes-Ball: How the SBTi journey is shaping real organisational change

Jessica then shared how these evolving SBTi expectations play out in practice. As Head of Sustainability & Net Zero at Mills & Reeve, she described the firm’s multi-year effort to gather data, refine baselines, and secure SBTi approval – something achieved only by a relatively small number of law firms.

For Mills & Reeve, SBTi has driven far more transparency, including publishing full greenhouse gas emissions annually and openly acknowledging challenges such as rising Scope 3 emissions as the business grows. Jessica explained how working with partners like Mobilityways helps them map and model employee commuting emissions, test interventions such as carpooling or EV schemes, and build realistic near-term targets.

She also highlighted how the upcoming SBTi changes will influence their next revalidation, which they plan to complete earlier than required. With the draft protocol proposing significant updates to data requirements, supplier engagement and emissions categorisation, Jessica sees an opportunity to baseline more accurately and drive further reductions.

Her final message was clear: SBTi makes net zero a long-term, evolving commitment; one that requires collaboration, data confidence and the ability to bring people with you.

If you found these insights useful, download the webinar slides for the full breakdown of the SBTi draft changes, examples, and detailed guidance shared by both speakers.