Standards and reporting
SBTi Validation
SBTi validation is a route-specific assessment of targets, and a credible submission needs an identifiable applicant, coherent calculation basis and retrievable evidence.
What does SBTi validation decide?
Separate the target decision from the work required to make a submission ready.
Module 01 / 04
Applicant
Owns the inventory, target method and submitted explanation
Module 02 / 04
Validator
Assesses submitted targets against applicable criteria
Module 03 / 04
Adviser
Can prepare calculations and assemble supporting records
Module 04 / 04
Decision
Records the standard, scope, result and decision date
Read the detailed guidance and evidence
SBTi Services validates targets against SBTi criteria, while its service excludes choosing the applicant’s target-setting method or calculating its emission factors service description.
A company can therefore have a well-organised submission without yet having an approved target, and should distinguish preparation from the official decision when discussing sustainability reporting standards with customers.
The existing Corporate Net-Zero Standard guide explains the standard itself, while this guide follows the evidence and decisions that move a particular application through review.
Which route belongs on the booking record?
Choose the applicant and service before building a deadline around the review.
| Evidence question | Record to inspect | Decision supported |
|---|---|---|
| Corporate | Legal entity, ownership and relevant sector | Select near-term, net-zero or appropriate combined service |
| SME | Four gates and at least three further tests | Confirm tailored-route eligibility during registration |
| Financial institution | Financial activities and chosen target service | Use the FI route rather than a corporate shortcut |
| Existing target holder | Previous validation and proposed changes | Identify update, review or new validation correctly |
Read the detailed guidance and evidence
Registration determines the organisation type and captures entity information, so an existing target holder should not assume its previous dashboard entry replaces the current registration process registration procedure.
The SME route has no commitment stage and its eligibility is not established merely by calling the business small questions 2 and 6.
Keep a dated route memo with the ownership chart and financial evidence actually used, especially if a subsidiary’s name differs from the entity that owns the inventory.
Which standard version is in the file?
An application needs one coherent basis rather than an accidental mixture of current and future criteria.
Module 01 / 04
Standard
Identify the exact criteria and publication version
Module 02 / 04
Sector
Add applicable sector-specific documents
Module 03 / 04
Submission
Record which service and basis were selected
Module 04 / 04
Changes
Explain a later change without overwriting the first file
Read the detailed guidance and evidence
As at 26 October 2026, the standards page directs companies setting targets in 2026 to Corporate Net-Zero Standard V1.3.1 current resource selection.
The published V2.0 validation procedures describe a future service basis and should not be pasted into a current V1.3.1 application checklist scope and applicability.
A practical document index lists each criterion version beside the workbook that implements it, so a new template cannot silently change a board-approved calculation.
What should reconcile before submission?
A reviewer needs to reproduce the target boundary rather than admire a dashboard.
| Evidence question | Record to inspect | Decision supported |
|---|---|---|
| Entity population | Inventory entity list against registration chart | Explain acquisitions, exclusions and shared operations |
| Base-year totals | Frozen inventory against submitted figures | Resolve Scope 1, 2 and 3 differences |
| Coverage | Target populations against their denominators | Keep sector and non-sector calculations visible |
| Target language | Calculation output against proposed wording | Remove mismatched base years or percentages |
Read the detailed guidance and evidence
The current corporate near-term criteria and net-zero standard supply the target-setting rules, rather than the fact that the portal accepts a numeric field corporate criteria net-zero standard.
For an original fictional example, Bellwether Components submits an inventory containing a recently purchased factory but leaves that factory out of its target workbook, and the team holds submission until the two populations reconcile.
The accepted record is a factory-level bridge with a reason and reviewer for every adjustment, while the rejected record is an unexplained final total copied from a presentation.
How can a team answer returned queries?
Make each answer a controlled amendment to an identifiable submitted record.
Module 01 / 04
Question
Preserve the validator’s wording and reference
Module 02 / 04
Evidence
Point to a specific file, tab and calculation
Module 03 / 04
Change
Show before-and-after figures where necessary
Module 04 / 04
Approval
Have an accountable owner approve the response
Read the detailed guidance and evidence
The corporate schedule separates assessment, evaluation and decision stages, including the exchange of clarifications during review validation stages.
Bellwether assigns its factory-boundary query to the inventory owner and records the affected target text alongside the corrected workbook, preventing a second respondent from answering with the superseded total.
An answer register should distinguish a clarification that changes no figures from an amendment that requires related coverage, wording and internal approval to be checked again.
How should validation timing be planned?
Use attributed estimates and dependencies rather than promising one universal completion date.
| Evidence question | Record to inspect | Decision supported |
|---|---|---|
| Registration | Entity checks before service work | Allow time for unresolved classification |
| Review | Route-specific owner schedule | Record the document version and start event |
| Queries | Evidence requested during assessment | Reserve named owners and response capacity |
| Publication | Decision and approved announcement | Keep review completion separate from public release |
Read the detailed guidance and evidence
Service Offerings V6.1 gives corporate results within 40 business days from service start, whereas the corporate schedule describes 30 business days plus a possible further stage, so these are attributed planning references rather than one harmonised promise service timing schedule.
The general target-setting page also presents an overall journey, which should not be treated as the same clock as a contracted validation stage target-setting process.
Bellwether plans an internal contingency for missing evidence and keeps its marketing launch provisional until the result and approved wording are available.
What belongs in the fee enquiry?
Ask the official service owner about the actual applicant, service and contractual terms.
Module 01 / 04
Organisation
Confirm the registered applicant and route
Module 02 / 04
Service
Identify a new, combined, add-on or update request
Module 03 / 04
Tier
Provide the turnover and other classification evidence
Module 04 / 04
Terms
Check currency, tax and applicable contract wording
Read the detailed guidance and evidence
Published Service Offerings V6.1 sets out route and service tiers, and the assigned registration classification matters more than a price quoted for a different business service and tier tables.
Do not assume a refund, free resubmission, fixed number of query rounds or a consultant’s fee includes the owner’s validation charge when those terms have not been confirmed.
A comparison of sustainability consultancy proposals should identify preparation deliverables separately from the official fee and the decision that only SBTi Services can issue.
What can the company say at each stage?
Public wording should match the evidence of status, not the enthusiasm of a launch team.
| Evidence question | Record to inspect | Decision supported |
|---|---|---|
| Preparing | Internal approval and working files | Describe preparation without implying validation |
| Committed | Applicable owner commitment record | Distinguish intention from approved targets |
| Submitted | Receipt and current application status | Do not upgrade submission into an approval |
| Validated | Decision statement and approved target wording | Use the exact scope and communication conditions |
Read the detailed guidance and evidence
SBTi’s Commitment and Target Statuses document distinguishes the status labels used in its public system, so a commitment or submitted application is not a validated target status definitions.
The October validation SOP says approved targets must be announced within six months of the decision, making publication a controlled post-decision action rather than a task to leave indefinitely section 7.1.7.
Bellwether rejects a draft customer email saying its whole business is certified and substitutes wording referring only to its approved targets and the relevant validation scope.
Does a readiness review replace validation?
Use the service description to understand the output being bought.
Module 01 / 04
Readiness
Identifies preparedness and gaps against its stated basis
Module 02 / 04
Preparation
Creates or improves applicant-owned evidence
Module 03 / 04
Validation
Assesses the submitted targets officially
Module 04 / 04
Assurance
Requires its own engagement and defined subject matter
Read the detailed guidance and evidence
The owner’s Readiness Assessment Service is described as an evidence-based assessment to help existing target holders understand readiness for V2.0, rather than an advance validation decision service scope.
The public service process itself separates developing targets, submitting them and having them validated step-by-step process.
When buying sustainability software, ask whether an export can preserve versions, calculations and source references, rather than treating a product’s readiness score as an official outcome.
What should be kept after a decision?
A usable archive explains what was decided and which evidence supported that decision.
| Evidence question | Record to inspect | Decision supported |
|---|---|---|
| Submitted package | Read-only files with date and document index | Recover the assessed version |
| Query history | Questions, responses and approved amendments | Explain why a figure or boundary changed |
| Decision pack | Statement, scope and communication guidance | Control customer and investor wording |
| Implementation handover | Target owners, progress sources and review triggers | Move from validation into delivery |
Read the detailed guidance and evidence
The validation statement identifies the customer, validation scope, standard or guidance, decision and date, which makes it the anchor for the archive validation statement.
Bellwether keeps the superseded factory calculation as history but marks it clearly as unsubmitted working material, so a future reviewer cannot confuse it with the accepted version.
An exported index is more useful than a shared folder with only file names because it records the reason for each material change and the person authorised to release the result.
How does the target become operational?
Move responsibility from the project team to people who can monitor the agreed boundary.
Module 01 / 04
Inventory
Maintains the emissions population and source evidence
Module 02 / 04
Operations
Owns the actions behind planned reductions
Module 03 / 04
Governance
Reviews changed assumptions and progress
Module 04 / 04
Communications
Uses approved claims and updates accurately
Read the detailed guidance and evidence
Validation is an important milestone in the owner’s target-setting journey, while implementation and disclosure remain part of what the company must organise after that milestone implementing targets.
Bellwether’s handover pairs its approved target with an operating plan and a named factory-data owner, instead of handing the decision statement to marketing and closing the project.
For broader reporting, connect the target record to the organisation’s Scope 3 reporting and publication controls while keeping each framework’s requirements separate.
What should a preparation-system demonstration prove?
A controlled sample shows whether the team can answer the questions it is likely to receive.
| Evidence question | Record to inspect | Decision supported |
|---|---|---|
| Boundary change | Add a factory and rerun the affected coverage | Show the denominator and approval trail |
| Returned query | Request the original source for one number | Recover the correct submitted version |
| Target claim | Compare a draft statement with approval wording | Flag unsupported changes |
| Exit export | Download files, references and change history | Keep the evidence usable outside the product |
Read the detailed guidance and evidence
These are editorial procurement tests rather than additional SBTi criteria, and their purpose is to expose practical weaknesses before an application depends on them.
Bellwether rejects a demonstration that changes a target percentage without preserving the earlier calculation, even though the new chart looks cleaner.
A useful specification for a software request for proposal asks for the retained evidence and export format rather than an unsupported promise of guaranteed validation.
When should submission pause?
A short internal hold can be preferable to sending an incoherent application.
Module 01 / 04
Wrong route
Eligibility or ownership remains unresolved
Module 02 / 04
Mixed basis
Current and future criteria have been combined
Module 03 / 04
Broken bridge
Inventory and target totals do not reconcile
Module 04 / 04
Unsupported claim
Public language runs ahead of the actual status
Read the detailed guidance and evidence
The V2.0 owner material and separate validation procedures make version control a real application question, not simply a document-formatting preference V2.0 resources V2 validation basis.
Bellwether’s finance lead releases the package only after the factory bridge, amended target wording and response-owner rota are complete, while recognising that this internal release does not predict the validator’s decision.
How can the team prepare a reviewable evidence file?
This editorial workflow organises preparation without certifying compliance or replacing a statutory process.
- 101
Name the applicant
Freeze the legal entity and ownership chart used for registration. - 202
Confirm the route
Document why corporate, SME or FI is appropriate. - 303
Select the service
Identify the target type and applicable add-ons before requesting a fee. - 404
Freeze the basis
Record the standard and sector versions used for the application. - 505
Reconcile the inventory
Resolve boundary, base-year and coverage differences before submission. - 606
Approve the package
Have responsible owners check calculations and proposed target language. - 707
Manage queries
Preserve each question, response, amendment and supporting file. - 808
Control the result
Archive the decision and release only accurate approved wording. - 909
Hand over delivery
Assign progress data, implementation owners and future change review.
Can you download an editable working resource?
This original preparation resource supports evidence and review and does not establish reporting conformity.
| Step | Review |
|---|---|
| Adapt | Set the actual reporting basis, boundary, period and selected requirements |
| Retain evidence | Connect source records and judgements to each answer |
| Review | Resolve open issues before making the final reporting claim |
Frequently asked
Questions people ask
Is SBTi validation company certification?
The official service validates targets within an identified scope, so a business should not describe its whole company as certified.
Can a consultant approve an SBTi target?
A consultant can prepare the application, but SBTi Services owns the validation decision.
How much does validation cost?
Confirm the applicant’s route, service and assigned tier against the current owner offering and contractual terms rather than reuse another applicant’s price.
How long does it take?
Use the applicable owner schedule with its start event and query assumptions because the published documents do not provide one universal clock.
Can an SME commit first?
The SME route has no commitment stage and eligible applicants proceed directly to target setting.
Does V2.0 already replace every application?
The future V2.0 validation procedures are separate from the basis for companies submitting under the current V1.3.1 resources in 2026.
Sources
Primary sources
Primary provisions and official owner guidance checked on 26 October 2026; historical and draft resources are labelled in the guide.
- SBTi ServicesTarget Validation Service Offerings V6.1
- SBTi ServicesValidation SOP V1.2, October 2026
- SBTi ServicesEntities Registration SOP V2.0
- SBTi ServicesCorporate validation schedule
- SBTi ServicesSME FAQs V6.2, July 2026
- SBTi ServicesValidation procedures for CNZS V2.0
- SBTi ServicesTarget validation services and process
- SBTiHow to set science-based targets
- SBTiCorporate Near-Term Criteria V5.3.1
- SBTiCorporate Net-Zero Standard V1.3.1
- SBTiCorporate Net-Zero Standard V2.0 overview
- SBTiCommitment and Target Statuses V2.1
- SBTi ServicesReadiness Assessment Service
- SBTiStandards, guidance and technical work plan