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Comments to SBTi on Corporate Net-Zero Standard Version 2.0

The Science Based Targets Initiative (SBTi) is a private standard-setter that develops standards and guidance that companies can use to set climate-mitigation goals in line with available climate science; SBTi also validates companies' targets against these standards and guidance. In March 2025, SBTi proposed an update to its Corporate Net-Zero Standard, intended to help companies set science-based net-zero targets. Among other things, SBTi requested feedback on three proposed approaches to carbon dioxide removals between 2030 and a company’s net-zero target year. Regardless of the selected approach, any removals used to address residual emissions must meet a durability threshold to be determined by SBTi, also following this public consultation.

This comment offers three suggestions for SBTi as it weighs these proposed approaches to carbon dioxide removals:

  • SBTi should clarify what it means by “residual emissions.” 
  • SBTi should consider the benefits of incentivizing companies to help scale high-quality, durable carbon dioxide removal.
  • Whichever durability threshold SBTi chooses, SBTi should require companies to clearly indicate and account for any risks related to the durability of their removals.

In addition, this comment recommends that SBTi consider clarifying the reference in the section on SBTi-related claims to the Federal Trade Commission’s Green Guides.