Responses to SBTi Corporate Net Zero Standard: Second public consultation
The Science Based Targets Initiative (SBTi) has published the second draft of its Corporate Net Zero Standard (CNZS), which is open for public consultation until 12 December 2025.
What is SBTi?
SBTi is the world’s leading organisation developing standards to help companies set climate targets in line with the objectives of Paris Agreement. Over 2,000 organisations globally have committed to set net zero targets and over 9,000 already have their targets validated.
What is the Corporate Net Zero Standard (CNZS)?
The CNZS is a sector-agnostic standard providing guidance on how organisations can reach net zero, meaning deep emission reductions and neutralisation of the remaining emissions. The CNZS also provides guidance on Beyond Value Chain mitigation action. For about a year, the CNZS has been under major revision. SBTi has published the second draft that is open for public consultation until 12 December 2025. Learn more in ECOS responses to the public consultation.
This is happening as the International Organization for Standardisation (ISO) is developing its own standard for defining how organisations are net zero aligned. Both standards aim to be finalised in 2026. Moreover, the GHG Protocol and ISO have established a partnership to merge three key greenhouse gas (GHG) accounting standards; corporate, products, and projects. These standards are the backbone of both SBTi and ISO’s net zero standards and are to be finalised end of 2027.
Why is it important to focus on Environmental Attribute Certificates (EACs) and Chain of Custody (CoC)?
Commodity Environmental Attribute Certificates (EACs) have entered GHG accounting and net zero space quickly. The original purpose of EACs was to prove that a specific characteristic is in a product. For example, recycled content or renewable electricity; or show the commodity itself is environmentally better than its conventional counterpart, for example, organic versus conventional textiles. Tracking and showing the existence of these characteristics and the commodities they relate to along the value chain is based on the Chain of Custody (CoC) model used. ECOS is concerned with the current lack of guardrails, including clarity on the CoC models used and permitting physically disconnected (unbundled) EACs where it is inappropriate. Learn more in our responses to the public consultation.
Want to learn more about EACs?
Make sure to read our factsheet on ensuring credible and accurate Chain of Custody models in Environmental Attribute Certificates!
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