SCIENCEBASEDTARGETSDRIVING AMBITIOUS CORPORATE CLIMATE ACTIONSBTI CORPORATENET-ZEROSTANDARDVERSION 1.0OCTOBER 2021CONTENTS1 Background to the Net-Zero Standard2 The Net-Zero Standard framework83 Mitigation pathways in the Net-Zero Standard134 Setting near-term and long-term science-based targets205 Guidance for companies with significant FLAG emissions326 Updating and communicating targets367 The Net-Zero Standard Criteria398 Sector guidance for long-term science-based targets489 Acronyms5310 Glossary5511 Acknowledgements62VersionRelease datePurposeUpdates on earlier version1.0,SBTi CorporateNote that the standard will be28/10/21Launch of V1Net-Zero Standardreadability of the document.Partner organizationsCDPUnited NationsWORLDGlobal CompactRESOURCESINSTITUTEWWFSBTi Corporate Net-Zero Standard Version 1.0|October 2021