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SBTi opens path for nature in net-zero standard
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The SBTi net-zero standard now explicitly permits well-governed nature-based solutions alongside engineered removals and creates a parallel track for companies to take responsibility for emissions that continue while they decarbonize. That second track, called ongoing emissions responsibility (OER), offers three voluntary tiers today — 1 percent, 10 percent and 100 percent — and requires phased action from 2035 through companies' net-zero target dates. Lucy Almond, chair of the Nature4Climate coalition and strategic communications lead for the Tropical Forest Alliance at the World Economic Forum, set out these elements and their implications as first reported by Trellis on August 25, 2026.
Key takeaways
- SBTi’s updated Corporate Net-Zero Standard creates an OER track with voluntary engagement tiers at 1 percent, 10 percent and 100 percent of ongoing emissions.
- From 2035 companies must cover removals equal to at least 1 percent of ongoing Scopes 1, 2 and 3 emissions, rising to 100 percent by their net-zero target year and no later than 2050.
- At least 10 percent of emissions attributable to long-lived greenhouse gases must be matched by long-lived removals from 2035, with that figure increasing to 100 percent by the net-zero target date.
- Footnote 75 commits SBTi to run a call for evidence on whether shorter-lived removals can meet climate-equivalent permanence through contractual or stewardship mechanisms.
Table of contents
How the OER track works and why companies should start now
SBTi’s new parallel path — ongoing emissions responsibility, or OER — asks companies to keep driving direct reductions while accepting responsibility for emissions that remain during the transition. OER is voluntary before 2035 and has three named uptake levels for companies that want to act early: “engaged” at 1 percent of ongoing emissions, “advanced” at 10 percent, and “leadership” at 100 percent. The standard makes clear that reductions-first remains the foundation, and verified high-integrity outcomes should support rather than substitute for deep cuts.
Practically, OER is meant to prod organisations to build procurement, governance and supplier arrangements now so they can meet the mandatory minimums that begin in 2035 and escalate thereafter. Companies that defer work on internal carbon pricing, contract language and credible procurement systems risk scrambling when the 2035 requirements come into force. The standard therefore rewards early operationalisation: the mechanics of meeting OER thresholds are procedural as well as financial, and they involve documented supply relationships and transparent tracking of the activities used to shoulder responsibility.
Where nature fits: a portfolio role not a fallback
SBTi names protecting, restoring and enhancing natural carbon sinks as explicitly eligible mitigation outcomes for ongoing emissions responsibility, alongside engineered removals and verified reductions. That eligibility allows companies to design diversified portfolios that mix nature-based projects with other removals as market options and technology readiness evolve. Nature-based action currently represents most of the removal capacity available to buyers today, which is why it is central to near-term planning.
The standard classifies removals by storage timescale — short-lived versus long-lived — following the Intergovernmental Panel on Climate Change’s 2022 framing, and it does not categorise natural climate solutions automatically as short-lived. Well-designed nature projects can deliver measurable climate benefits together with biodiversity, water security and local livelihoods, including support for Indigenous Peoples and communities with existing stewardship roles. Those co-benefits are part of why many buyers treat high-integrity nature projects as legitimate components of a corporate net-zero strategy rather than as mere offsets.
Footnote 75 and the post-2035 durability question
A critical lever in the new standard is what SBTi calls out in Footnote 75: a planned call for evidence on whether shorter-lived removals can deliver climate-equivalent permanence through contracts, stewardship arrangements or other mechanisms. That step matters because the post-2035 rules require at least 10 percent of emissions attributable to long-lived greenhouse gases to be covered by long-lived removals from 2035, rising to 100 percent by a company’s net-zero target and no later than 2050. Footnote 75 signals SBTi’s openness to strengthening mechanisms that improve the confidence in nature’s long-term durability, rather than permanently excluding shorter-duration storage.
For buyers and project developers this is a two-track outcome: buffer pools and existing mechanisms underpin credible action today, while the evidence call could broaden acceptable approaches for post-2035 compliance if it identifies reliable contractual or stewardship solutions. That process will shape demand for different removal types and influence which projects scale, because it determines whether certain nature-based activities can be counted against the long-lived requirement or remain confined to the short-lived class.
| Item | Today | From 2035 | By net-zero date/no later than 2050 |
|---|---|---|---|
| Ongoing emissions responsibility (OER) | Voluntary uptake: 1%, 10%, 100% | Declared position required; removals equal to at least 1% of ongoing Scopes 1–3 emissions | Removals equal 100% of ongoing Scopes 1–3 emissions |
| Long-lived removals | Eligible activity; long-lived classified per IPCC 2022 timescales | At least 10% of emissions attributable to long-lived GHGs must be covered with long-lived removals | 100% of emissions attributable to long-lived GHGs must be covered with long-lived removals |
| Shorter-lived removals | Supported now via buffer pools and existing tools | Subject to SBTi call for evidence under Footnote 75; potential mechanisms could be accepted | Treatment to be determined by post-2035 criteria review |
What could move this either way
The case for
- The standard lets companies combine nature-based projects and engineered removals in a diversified procurement portfolio, which matches current market capacity and spreads delivery risk.
- Voluntary OER uptake today gives firms time to build governance, procurement and contractual capacity so they can meet the 2035 requirements without disruption.
- Footnote 75’s call for evidence could surface contractual or stewardship mechanisms that increase confidence in the durability of shorter-lived removals and expand credible supply options.
The case against
- Uptake that prioritises volume over integrity risks channeling corporate demand into lower-quality credits, undermining climate outcomes.
- Reliance on buffer pools and existing tools until new mechanisms are approved leaves some reversal and permanence risk in the near term.
- If the evidence call fails to find robust approaches for shorter-lived removals, pressure on long-lived removals will intensify and supply may lag rising demand.
What to be careful about
- Integrity risk from inadequate verification and monitoring of nature-based projects, including reversal exposure.
- Governance shortfalls within companies that delay credible procurement and supplier oversight ahead of the 2035 ramp-up.
- Mismatch between demand for long-lived removals driven by regulation and the current supply of proven long-duration technologies.
The bottom line
SBTi’s update creates a practical bridge between urgent near-term action and the stricter post-2035 framework. By making nature explicitly eligible and by setting OER tiers, the standard recognises present market realities while reserving space to tighten durability rules before they bind. Footnote 75 is the hinge: it invites technical work that could allow some shorter-duration solutions to be treated more confidently if robust contractual or stewardship approaches emerge. Companies that start building procurement, governance and verification capacity now — and that prioritise integrity over quick volumes — will be best placed when the 2035 obligations and the net-zero deadline arrive.
What to watch
- Watch for SBTi’s promised call for evidence on shorter-lived removals; no date has been set.
- Watch for SBTi’s review of the post-2035 criteria that the standard says will take place before those rules take effect; no date has been set.
- Watch for early corporate pilots that adopt OER at the 10 percent or 100 percent tiers; no date has been set.
Frequently asked questions
What is 'ongoing emissions responsibility' under SBTi?
Ongoing emissions responsibility, abbreviated OER, is a parallel track in the SBTi net-zero standard that asks companies to take responsibility for emissions that remain while they decarbonize; it offers voluntary uptake tiers today at 1 percent, 10 percent and 100 percent and becomes mandatory in defined stages from 2035.
Can nature-based solutions count toward post-2035 requirements?
Yes: SBTi explicitly lists protecting, restoring and enhancing natural carbon sinks as eligible mitigation outcomes and classifies removals by storage timescale following the IPCC 2022 framing; whether some shorter-lived removals meet long-lived permanence rules will be addressed by SBTi’s Footnote 75 evidence process.
What is Footnote 75 and why does it matter?
Footnote 75 commits SBTi to run a call for evidence on whether shorter-lived removals can deliver climate-equivalent permanence through contractual or stewardship mechanisms; its findings could expand which removal approaches qualify against the long-lived requirement that begins in 2035.
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