Why validation is only the beginning

For more than a decade, validation by the Science Based Targets initiative (SBTi) has been treated as a defining corporate sustainability milestone. It remains an important signal that targets are aligned with climate science. But a validated target is not evidence of decarbonisation. The real test is whether it changes investment, procurement and operational decisions. Team Energy explains.

The Corporate Net Zero Standard Version 2.0, published in June 2026, makes this direction clear. It expands the SBTi framework beyond target setting towards implementation, transparent progress reporting and continuous improvement. The next dividing line will not be between organisations with and without targets; it will be between those that treat targets as sustainability commitments and those that use them as business management tools.