esg-policy-strategy
What Is Ongoing Emissions Responsibility? The New Net-Zero Standard of SBTi 2.0
The SBTi introduced the 'Ongoing Emissions Responsibility' (OER) framework in its Corporate Net-Zero Standard Version 2.0 released on June 11, 2026. OER consists of three stages: an optional recognition program, post-2035 removal requirements, and the neutralization of residual emissions at net-zero. The recognition program is divided into three tiers—Engaged, Advanced, and Leadership—with contribution budgets ranging from $20 to $80 per ton. Valued mitigation outcomes (VMOs) used for OER must be accounted for separately from inventories and target progress, and cannot be claimed as emission deductions. The standard takes effect on February 1, 2027, and requirements beyond 2035 are scheduled to be re-evaluated in version 3.0.
The SBTi introduced the 'Ongoing Emissions Responsibility' (OER) framework in its Corporate Net-Zero Standard Version 2.0 released on June 11, 2026. OER consists of three stages: an optional recognition program, post-2035 removal requirements, and the neutralization of residual emissions at net-zero. The recognition program is divided into three tiers—Engaged, Advanced, and Leadership—with contribution budgets ranging from $20 to $80 per ton. Valued mitigation outcomes (VMOs) used for OER must be accounted for separately from inventories and target progress, and cannot be claimed as emission deductions. The standard takes effect on February 1, 2027, and requirements beyond 2035 are scheduled to be re-evaluated in version 3.0.
One of the most frequent questions asked of companies declaring net-zero targets is, "What will happen to the greenhouse gases being emitted right now?" While reduction targets point toward future milestones in 2030, 2040, and 2050, emissions continue today. The Corporate Net-Zero Standard V2.0 released by the Science Based Targets initiative (SBTi) on June 11, 2026, attempts to fill this gap with a concept known as 'Ongoing Emissions Responsibility' (OER). This concept re-establishes the relationship among terms that practitioners have long used interchangeably: 'offset', 'removal', 'neutralization', and 'beyond value chain mitigation' (BVCM). This article provides a definition-focused explanation of what OER requires, what it prohibits, and how it differs from existing concepts. Clearing Up the Terminology: Ongoing Emissions, Residual Emissions, Offsets, and Removals Understanding OER …
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