SBTi、新たな「企業ネットゼロ基準Ver2.0」を発表
専門家の視点
SBTiが企業ネットゼロ基準Ver2.0を発表しましたが、実質的な内容は「枠組みの拡充」「最新科学との整合」「移行期間の設定」という抽象的な記述に終始しています。具体的な要件の変更点、数値目標水準、検証プロセスの改定内容が本文からは読み取れません。 ここにあるのは「実体欠落」構造です。Ver2.0という大きな物語（「実装段階への移行」「最も包括的な枠組み」）は語られていますが、実際に何が変わるのかという測定可能な事実が示されていません。Ver1.3.1との差分、例えばスコープ3の扱いやオフセットの許容範囲、途上国向けの柔軟性など、企業が実際に行動を変えるために必要な実体情報が欠けています。 隠れた前提は「SBTi基準の更新が自動的に企業行動を変える」という点です。しかしVer1.0からVer1.1への移行時でも、多くの企業は目標設定の負荷増大に対応できず、SBTi認定からの離脱が発生しました。基準の高度化と企業の実装能力の間に非対称性が生じる可能性は、今回も無視できません。 注目すべきは移行期間の長さ（2027年第1四半期から2028年1月末まで併用可）です。
The new Corporate Net-Zero Standard Version 2.0 The SBTi’s new flagship Standard has arrived, marking the next phase of the net-zero transition—from ambition to real-world implementation. Explore the updated Standard and register your interest to learn more about the Corporate Net-Zero Standard. The Corporate Net-Zero Standard V2.0 is the SBTi’s most comprehensive framework for corporate climate action to date, with an expanded toolkit for setting and implementing targets. It makes credible, science-based climate action practical, accessible, and relevant for companies at every stage of the net-zero journey. Ready to dive in? Check out three key resources: The updated Standard introduces comprehensive updates across six key areas—strengthening alignment with the latest climate science and evolving best practice: Version 2.0 is relevant for: Companies planning to set, update, or renew targets in 2026 are strongly encouraged to prepare them for submission at the earliest opportunity using the Corporate Net-Zero Standard V1.3.1—the most credible and robust framework for net-zero target setting available. Companies setting or renewing targets using the current Standard will be able to take advantage of the flexibilities of the current requirements, such as combined scope 1 and 2 targets, and at the same time benefit from many of the innovations introduced in Version 2.0. Learn more here. Companies will be able to submit targets to SBTi Services using either Version 1.3.1 or Version 2.0 from Q1 2027 until January 31, 2028—after which, Version 2.0 will become mandatory for all target submissions. Climate change is no longer a distant threat—it is an immediate and material driver of physical and economic risk. Taking action now can help mitigate those risks by building resilience into operations and supply chains. Our Impact of Setting Science-Based Targets on Businesses report shows that target setting delivers competitive advantage—not just climate impact. Of the surveye
本文は配信元の記事から取得した抜粋です。
配信元の記事を読む →