SBTi Net-Zero Standard V2.0 pushes target-setting toward implementation and transparency

SBTi’s Corporate Net-Zero Standard V2.0 emphasises implementation, enhanced transparency about progress, continuous improvement and a hierarchy that prioritises direct emissions reductions across operations and value chains. It also introduces recognition for action on ongoing emissions and a longer-term requirement for larger companies to take progressive responsibility for them. For law firms and clients, net-zero commitments now need operational evidence. Legal review should cover governance, target language, disclosure consistency, claims substantiation and the connection between firm operations, client advice and procurement expectations.