WBA’s response to the SBTi Corporate Standard Version 2.0

A response statement by Kavya Koonampilli, Policy Lead, World Biogas Association (WBA)

The SBTi Corporate Net-Zero Standard Version 2.0 (June 2026) was released on 11 June. It introduces an expanded and pragmatic framework while maintaining rigorous accounting standards that require careful navigation. 

Biogases fit well within the direct decarbonisation focus of the new SBTi standard. The traceability and physical impact of biogas will be key to helping corporate buyers feel comfortable claiming these reductions under this version. 

Here are some of the implications to the biogas sector:

• Realism over hypothetical action: The revised standard acknowledges the “turbulent” nature of the current energy transition and the need for energy security. By framing decarbonization as a means of hedging against fossil fuel volatility, the guidance aligns well with the business case for biogas as a stable, circular energy solution. 

• Implementation Hierarchy: The new version prioritises an “implementation hierarchy” focusing on direct emissions reductions within a company’s operations and the value chain. This encourages companies to adopt internal solutions such as onsite biogas production for heat or replacing fossil fuels with biomethane as a primary way to meet targets, rather than relying solely on external offsets.  

• Scope 3 & value chain decarbonisation: This version provides more options for Scope 3 target-setting, including action-based targets. For biogas producers, this is a significant opportunity: companies looking to decarbonize their supply chains may increasingly turn to biomethane as a verified, low-carbon fuel source to help them meet their own Scope 3 emissions reduction goals.  

• Tiered recognition for emissions responsibility: V2 introduces an integrated framework for “Ongoing Emissions Responsibility” (addressing emissions on the path to net zero) creating a formal recognition program for verified mitigation measures. This could help elevate the status of high-integrity biogas projects in corporate reporting.  

Things to keep in mind 

• GHG Accounting Remains: The SBTi continues to align with the Greenhouse Gas Protocol (GHGP) on matters of market-based accounting. As it stands, the SBTi generally does not recognise “book-and-claim” or certificate-based approaches for reducing Scope 1 emissions. Companies may be able to rely on market instruments but only where there is documentation on why a physical fuel switch wasn’t possible before they can count certificates toward their targets. Companies must typically demonstrate physical sourcing or direct contractual arrangements to claim biogas as an emissions-reduction measure. WBA continues to advocate with the GHGP on more favourable measures for biomethane – read here.

Companies can continue to use the current Version 1.3.1 for target submissions until February 2027.

Overarching changes 

• Separate scope 1 & 2 targets – Scope 1 and 2 targets must now be handled separately to better address the unique ways each can be reduced.  

• Up-to-date base year – the most recent year with comprehensive data must be used as the base year.  

• Distinct company categories introduced – Category A (large companies + mid-sized in high-income countries) faces full requirements. Category B (SMEs + mid-sized in lower-income countries) gets lighter obligations. One size no longer fits it all. 

• Transition plans mandatory – Every company must now have a transition plan, covering actions, timelines, and dependencies. Category A companies must publicly disclose it at target validation.  

Find the new SBTi Corporate Standard here.

What is SBTi? 

The Science Based Targets initiative (SBTi) is a global target-setting mechanism that enables companies to set rigorous, science-aligned goals for emission reductions in line with the Paris Agreement’s goal of limiting global warming to 1.5°C. It provides standardised methodologies and independent validation. As these standards become increasingly embedded in corporate governance and investor reporting, alignment with the SBTi provides a verifiable pathway for firms to demonstrate their commitment to measurable, long-term decarbonization.