Why they rewrote it为什么要重写：底层逻辑
The change is not about raising ambition. It is about closing the gap between a validated number and a company that is actually changing.
Version 1 (2021) answered one question well: is your target ambitious enough? Five years and thousands of validated targets later, ambition turned out not to be the bottleneck. Delivery was — especially in Scope 3, where a headline percentage often sat on weak data and no mechanism to move suppliers.
So V2 rewrites the standard around three shifts. From a one-off target to an accountable cycle: you set, you disclose progress every year, you re-validate. From one blanket percentage to prioritised action: tell us where your emissions and your influence actually are. From one rulebook for everyone to proportionality: what a global manufacturer must do and what a 40-person supplier must do should not be the same document.
Read that way, V2 is not more work piled on top. It is a redistribution of work — away from modelling a perfect number, toward evidence that something moved.
1.0 版（2021）把一个问题回答得很好：你的目标够不够有雄心？ 五年过去、数千个目标通过验证之后，大家发现瓶颈从来不是雄心，而是落地——尤其是范围三：一个漂亮的百分比，底下常常是很弱的数据，以及一套推不动供应商的机制。
所以 V2 围绕三个转向重写：从"一次性目标"转向"可问责的周期"——设定、每年披露进展、到期重新验证；从"一刀切的百分比"转向"有优先级的行动"——请说明你的排放和你的影响力究竟在哪里；从"一本规则管所有人"转向"按能力分层"——跨国制造商和 40 人的供应商，本来就不该看同一份要求。
这样理解，V2 并不是在旧工作上再加一层，而是把工作量重新分配：从"把数字算得完美"，转向"拿出确实发生了改变的证据"。
V1 asked how ambitious you are. V2 asks whether anything actually moved. V1 问你有多大的雄心；V2 问的是，有没有真的动起来。
What actually changed到底改了什么
Nine changes that determine your workload. Everything else is detail you can read later.
Must / Assess / Should最低标准、需自评、以及建议
Most of the cost and confusion comes from treating all three columns as if they were the first one. They are not.
MUST
必须做到 · 最低标准
NON-NEGOTIABLE- A GHG inventory for Scopes 1, 2 and 3 prepared to GHG Protocol.按 GHG Protocol 编制范围一、二、三清单。
- Near-term absolute reduction targets for Scope 1 and Scope 2, aligned to 1.5°C.范围一、范围二的近期绝对减排目标，与 1.5°C 对齐。
- Scope 3 targets on your prioritised, material activities.针对已排序的重大活动设定范围三目标。
- A stated base year and a written recalculation policy.明确的基准年，以及书面的重算政策。
- Public progress disclosure every year — numbers, not narrative.每年公开披露进展——要数字，不是故事。
- Net-zero by 2050 at the latest, with deep abatement (~90%) before neutralisation.最迟 2050 年净零，中和之前先完成约 90% 的深度减排。
- Re-validation at the end of each target cycle.每个目标周期结束时重新验证。
ASSESS
你需要自行评估并留痕
YOUR JUDGEMENT, DOCUMENTED- Which category your company falls into — size, market, capacity.你属于哪一类企业：规模、市场、能力。
- Which Scope 3 categories are material, and why the rest are not.哪些范围三类别重大，以及其余为何不重大。
- Where you have real influence: contracts, specification, volume.你的真实影响力在哪：合同、规格、采购量。
- Current data quality tier, and the plan to improve it.当前数据质量等级，以及改进计划。
- Which metric fits your business model — emissions, procurement share, or revenue share.哪种指标适合你的商业模式：排放量、采购占比，还是收入占比。
- Your realistic residual emissions in 2050.2050 年现实的剩余排放规模。
- Events that trigger a base-year recalculation.触发基准年重算的事件清单。
SHOULD
建议做 · 不做不违规
RECOMMENDED, NOT REQUIRED- Beyond-value-chain mitigation for emissions released on the way down.针对过渡期排放的价值链外减缓（BVCM）。
- A published transition plan with capex attached.配套资本开支的公开转型计划。
- Supplier engagement with climate clauses written into contracts.把气候条款写进合同的供应商参与机制。
- Closer time- and location-matching of clean electricity.清洁电力在时间与地点上的更精细匹配。
- Early, small-volume durable removals to build capability.早期小规模的持久性碳移除，用来建能力。
- An internal carbon price used in investment decisions.在投资决策中真正使用的内部碳价。
- Executive incentives linked to the target.与目标挂钩的高管激励。
Find yourself on this page对号入座：你现在在哪一格
Three starting points. Pick one, ignore the other two — that alone removes half the confusion.
You haven't started
尚未开始
No inventory, no commitment, and a boss asking whether this is expensive.
没有排放清单、没有承诺，老板正在问这件事贵不贵。
- Build Scopes 1 and 2 first. For most companies this is weeks of utility bills and fuel records, not a consulting project.先做范围一和范围二。对多数企业，这是几周的水电账单和燃料记录，不是一个咨询项目。
- Do a rough spend-based Scope 3 screen. You only need it accurate enough to rank categories.用支出法粗算范围三筛查。只要准到能排出优先级就够了。
- Pick the top three categories and find out who owns them internally.选出前三大类别，找到公司内部真正负责的人。
- Design your first target cycle to land after V2 takes effect, so you set it once.把第一个目标周期设计在 V2 生效之后落地，只设一次。
You have a validated V1 target
已有 V1 已验证目标
Validated, published, and now everyone is asking whether it just became worthless.
已验证、已发布，现在所有人都在问：它是不是作废了。
- It is not worthless. Your target stands until its target year — keep delivering it.它没有作废。目标在目标年之前依然有效——继续执行。
- Use this window to fix Scope 3 data quality. That is the work V2 will actually test.用这段窗口期修好范围三的数据质量。这才是 V2 真正会考的东西。
- Start annual progress disclosure now, even if not yet required. It is the habit, not the format, that takes time.现在就开始每年披露进展，即使还没强制。难的是养成习惯，不是格式。
- Map your existing target against the Must column above and list only the gaps.把现有目标对照上方"必须做到"逐条比对，只列出差距。
You're planning the next cycle
正在规划更新周期
Your target year is close, or you're redesigning the whole programme.
目标年临近，或者你正在重做整个方案。
- Build the next target so it satisfies V1 today and survives V2 later — separate Scope 1, 2, 3 lines from the start.让下一版目标今天满足 V1、将来仍能撑住 V2——一开始就把范围一、二、三分开列。
- Choose your Scope 3 metric deliberately: emissions, aligned procurement share, or aligned revenue share.有意识地选择范围三指标：排放量、对齐采购占比，或对齐收入占比。
- Write the transition plan and the capex logic together. A plan without capital is a press release.转型计划和资本开支逻辑一起写。没有钱的计划只是新闻稿。
- Put board-level review of the target on the calendar, annually.把董事会层面的年度目标复核排进日程。
The timeline, honestly时间线，说实话的版本
Dashed markers are expected dates published by SBTi, not commitments. Plan around them, don't bet the budget on them.
How to align without wasting a cycle: if your current target runs past 2027, keep it and use the intervening years to build data quality and annual disclosure. If you are setting a new target in 2025–2026, set it under the standard in force at the time, but structure it — separate scopes, prioritised Scope 3, documented data quality — so that re-validation under V2 is an update, not a rebuild.
如何对齐而不浪费一个周期：如果现有目标跨过 2027 年，就保留它，把中间几年用来打磨数据质量和年度披露。如果你在 2025–2026 年新设目标，按当时生效的标准设定，但在结构上就分开范围、对范围三做优先级排序、把数据质量留痕——这样 V2 下的重新验证只是一次"更新"，而不是推倒重来。
Why companies quit — and how to not企业为什么放弃，以及怎样别放弃
The failure is almost never ambition. It is five avoidable cost traps.
Do the boring 20% now. It is the only part that will still be required in every future version. 先把那枯燥的 20% 做掉——它是未来每一个版本都还会要求的部分。
Sources & further reading资料来源与延伸阅读
Every claim above should be checked against these. Where the draft and a summary disagree, the SBTi source wins.
- 01SBTi — Corporate Net-Zero Standard SBTi 企业净零标准主页：标准文本、草案与更新公告的第一来源。 https://sciencebasedtargets.org/net-zero
- 02SBTi — Resources library (standards, criteria, guidance, tools) SBTi 资源库：标准、准则、行业指南与工具下载。 https://sciencebasedtargets.org/resources
- 03SBTi — How target setting works (the validation process) SBTi 目标设定与验证流程说明。 https://sciencebasedtargets.org/how-it-works
- 04
- 05SBTi — Companies taking action (target dashboard) 已设定目标的企业名录，可用来找同行与供应链对标。 https://sciencebasedtargets.org/companies-taking-action
- 06
- 07GHG Protocol — Corporate Accounting and Reporting Standard 温室气体核算体系企业标准：所有清单编制的基础。 https://ghgprotocol.org/corporate-standard
- 08GHG Protocol — homepage (Scope 2 and Scope 3 guidance) GHG Protocol 主页：范围二与范围三指南入口。 https://ghgprotocol.org/
- 09IPCC — Sixth Assessment Report, Synthesis Report (2023) IPCC 第六次评估综合报告：1.5°C 路径与碳预算的科学依据。 https://www.ipcc.ch/report/ar6/syr/
- 10IEA — Net Zero Roadmap: A Global Pathway to Keep the 1.5°C Goal in Reach 国际能源署净零路线图：行业减排节奏的主要参照。 https://www.iea.org/reports/net-zero-roadmap-a-global-pathway-to-keep-the-15-0c-goal-in-reach
- 11UN High-Level Expert Group — Integrity Matters (net-zero pledges) 联合国高级别专家组《诚信至上》：非国家主体净零承诺的诚信标准。 https://www.un.org/en/climatechange/high-level-expert-group
- 12UNFCCC Climate Champions — Race to Zero criteria Race to Zero 最低标准，SBTi 是其认可的目标设定路径之一。 https://climatechampions.unfccc.int/
- 13IFRS — S2 Climate-related Disclosures ISSB IFRS S2 气候相关披露准则：与目标披露要求高度相关。 https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures/
- 14European Commission — Corporate Sustainability Reporting (CSRD / ESRS) 欧盟企业可持续发展报告指令官方页面：转型计划披露要求的来源。 https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en
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