The Science Based Targets initiative (SBTi) has issued a fresh set of guidelines to support companies revisiting their science-based emissions targets, a key requirement under the initiative’s Corporate Net-Zero Standard (CNZS). The move comes as many early adopters of SBTi-validated targets reach the mandatory five-year review point.
Team meeting in a modern office focused on new guidance and corporate green targets. AI generated picture.
In response, the SBTi introduced two new documents aimed at standardising the process and enhancing transparency: the Mandatory Five-Year Review Guidance and the SBTi Commitment and Target Statuses. These resources are designed to streamline the review cycle and provide clearer insights into companies’ environmental commitments via the SBTi Target Dashboard.
Under existing rules, companies must reassess their Scope 1, 2, and 3 targets every five years, starting from a trigger date—defined as the end of the month five years after either the initial validation or the most recent target update. Businesses then have up to 12 months to complete the review, with the first six months allocated for submitting their findings to the SBTi. If changes are required, revised targets must be submitted for revalidation within the same 12-month window.
The new guidance outlines step-by-step instructions for navigating this process, while the Commitment and Target Statuses document introduces a broader classification system to track the standing of each company’s targets more accurately.
‘The new Mandatory Five-Year Review Guidance and SBTi Commitment and Target Statuses give companies a clear path for keeping their targets up to date, while improving how climate commitments are tracked and communicated’, the SBTi stated.
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‘These resources are designed to support businesses through every step of the review process, enhancing credibility, improving transparency and building trust that supports informed decision-making.
Both documents will come into effect on 18 December 2025. Until then, companies may continue to submit new or updated targets under the existing framework. Any newly validated targets will reset the five-year clock.
The announcement follows a surge in activity: According to the SBTi, target submissions are up 30% compared to the same period last year, following a record volume of validations in 2024. As of now, the SBTi Target Dashboard features 11,095 companies—including 8,443 with validated targets, 2,856 with active commitments, and 1,963 pursuing net-zero goals.
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As the SBTi raises the bar for corporate environmental accountability with mandatory five-year reviews and enhanced transparency standards, the pressure is on for businesses to back their net-zero commitments with measurable, science-based action. At DGB Group, we’re aligned with this momentum—delivering high-integrity, nature-based carbon units that meet the stringent criteria of Verra and Gold Standard. Our large-scale reforestation and conservation projects empower companies to not only meet their reviewed targets but to do so with real, regenerative impact. Whether you're navigating your next emissions strategy or seeking reliable carbon offsets, DGB offers a trusted path to green credibility. Discover how your business can lead the way—starting now.
