SBTi Net Zero Standard v2.0 : What It Means for Corporate Carbon Credit Strategy

The November 2025 draft of SBTi's Net Zero Standard v2.0 marks a significant shift in how carbon credits fit into corporate climate strategy. For the first time, credits are formally integrated into near-term planning rather than treated as a distant consideration for 2050 neutralisation.

This report breaks down the key changes, including new requirements for durable removals, Scope 1 obligations, and the phased ramp-up timeline. It explains what these changes mean for companies already committed to SBTi targets and those considering alignment.