SBTi Corporate Net-Zero Standard 2.0: What SMEs Need to Know The Science Based Targets initiative (SBTi) has released the latest draft of Version 2.0 of its Corporate Net Zero Standard, signaling an evolution from simply setting targets to demonstrating credible implementation and measurable progress. While the revised standard remains grounded in climate science, it introduces a more practical and flexible approach and a few changes for small and medium-sized enterprises (SM