corsus helps set science-based climate targets in line with SBTi v2

What changes with SBTi V2?

The new version introduces stricter requirements. Key updates include:

• specific requirements for companies of different sizes: The new standard no longer takes a one-size-fits-all approach for all companies. Instead, it accounts for the varying conditions of small and medium-sized enterprises (SMEs) as well as companies in lower-income countries. This ensures that the requirements better align with a company’s size, available resources, and economic context.
• context-specific targets: Companies are expected to set targets that reflect their actual potential for emissions reduction. At the same time, the link between climate targets and transition planning is strengthened.
• greater emphasis on short-term target cycles: Companies must set at least two Near-Term Targets. This places a stronger focus on immediate emissions reduction than was previously the case.
• “Best-Effort” principle: Goal achievement is assessed under a transparent “best-effort” principle. Companies must leverage all available means to reduce emissions and actively address existing implementation barriers. At the same time, they must disclose key assumptions, external dependencies, and potential limitations. To ensure this, companies must produce regularly reviewed progress reports and meet minimum progress criteria for target-setting in subsequent cycles, while also more closely linking climate targets to economic incentives.
• implementation hierarchy: SBTi v2.0 introduces an implementation hierarchy to help companies select and prioritize appropriate measures. Priority is given to measures that directly reduce emissions within a company’s own operations and value chain. Only afterward should broader measures at the activity, procurement, or sector level be considered.
• continuous assessment and improvement: The new standard treats climate target-setting not as a one-time event but as a continuous improvement process. Companies must report annually on their progress and regularly assess whether they remain on a pathway aligned with Net-Zero.