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.