SBTi V2 introduces a 1% commitment for ongoing emissions.

SBTi V2 asks every company setting a target to declare whether it will take part in the optional OER recognition program (CNZS-C38). Opt out, and you must submit a written explanation to the SBTi at Target Validation; your participation intent is shown on the SBTi Dashboard.

Auditors, rating agencies, and your peers see it. The cost of explaining is reputational; the cost of an Engaged position is a known financial number you can budget.

SBTi V2 lets you deliver your OER contribution two ways (Table 4): verified mitigation outcomes, meaning credits equal in volume to the emissions you cover, or a contribution budget, meaning a set spend per tonne (no set rate at Engaged; $20/t at Advanced, $80/t at Leadership). The difference is what the receipt looks like.

Credits produce a verified tonne with a registry serial number and a retirement certificate; a contribution budget is a spend commitment. For external auditors, CSRD disclosure, and rating-agency review, retired credits produce evidence a budget line alone cannot. Most SBTi-committed companies choose credits.

OER is reported separatelyfrom your science-based reduction target. Verified mitigation outcomes supported for OER can't be counted toward your scope 1, 2, or 3 target progress, or netted from your inventory (CNZS-C43).

It is in addition to the reduction trajectory you've already committed to, not a substitute for any of it.

No. The final Corporate Net-Zero Standard V2.0 was published in June 2026. It sets the OER recognition program (Engaged at 1%, Advanced at 10% and $20/t, Leadership at 100% and $80/t) and the mandatory post-2035 removal ramp (CNZS-C45).

Version 1 stays open for target-setting until the end of 2027; new targets move to V2.0 from 2028. The framework is settled, so a portfolio built now is built against the final standard.

Yes. Many companies start at Engaged to learn the procurement and disclosure workflow at low volume, then step up to Advanced (10%) or Leadership (100%) in a subsequent year.

The same Senken OER Portfolio construction (audit-grade, multi-registry, contractually enforced exclusions) scales. The volume changes; the framework, the vetting, and the disclosure pack do not.

Your OER position is a verified, disclosable fact, not a soft pledge. Your Engaged, Advanced, or Leadership status is published on the SBTi Dashboard, and every credit we retire carries a registry serial number and a retirement certificate. That gives your communications and IR teams audited numbers for investor decks, CDP and EcoVadis submissions, and your CSRD report.

It also benchmarks cleanly. Because the recognition tiers (1%, 10%, 100%) are the same for every SBTi company, your position is directly comparable to your peers, so you can show investors exactly where you stand in your sector. We hand you the disclosure pack (coverage, contribution, and verified mitigation outcomes) so every claim traces back to evidence.