SBTiverified 2026-06-14ghg-accounting
SBTi Corporate Net-Zero Standard V2
Latest version · Final publication mid-to-late 2026; mandatory for new targets from Jan 2028
Indian use case
Indian SBTi adopters include Infosys, Wipro, Tata Motors, Mahindra, ITC, Dr Reddy's, HUL. New criteria affect target architecture for FY26-onwards submissions.
Key points
- Scope-specific targets; 'focused & flexible' Scope 3.
- Ongoing-emissions recognition mechanism.
- FLAG Guidance updated 19 Mar 2026.
Sources
Related Indian regulation
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