In June 2026, the Science Based Targets initiative (SBTi) published Version 2.0 of its Corporate Net-Zero Standard, marking a significant evolution from the original framework introduced in 2021.

While the earlier version focused on helping organizations set credible emissions targets, the updated standard reflects growing expectations from regulators, investors, and customers that organizations must now demonstrate tangible, real-world emissions reductions.

A key implication of this shift is the increasing importance of Scope 1 emissions, with heat being a major contributing factor within this category.

A shift in focus: from ambition to delivery

Under the previous version of the standard, Scope 1 and 2 targets were bundled together, therefore organizations making more significant progress in one area could mask slower or no progress in the other.

• Organizations are now expected to set distinct, standalone targets for Scope 1 emissions, rather than combining them with Scope 2.

• There is a stronger focus on demonstrating measurable emissions reductions over time, not just defining long-term ambitions.

As a result, Scope 1 emissions are no longer treated as part of a broader, aggregated target. Instead, they are increasingly seen as a direct indicator of how effectively an organization is decarbonizing its operations in practice.

A more practical approach to decarbonization

Version 2.0 also reflects a more practical, asset-level approach to emissions reduction. As Scope 1 emissions are directly linked to on-site systems, particularly heating and fuel use, reducing them requires physical changes to assets and infrastructure, rather than procurement decisions alone.

Organizations are therefore expected to show how emissions will decrease through specific operational changes, such as upgrading heating systems, reducing reliance on fossil fuels, and improving energy efficiency.

A growing focus on heat

For many organizations, heat is one of the largest contributors to Scope 1 emissions. Historically, it has received less attention than electricity, as it is often perceived to be more complex to address.

However, under the updated standard: • These emissions are now more visible and explicitly targeted • Progress must be demonstrated over time • Reductions must come from operational change, not indirect measures.

As a result, heat is becoming a key area of focus in delivering meaningful emission reductions.

Secaro’s Clean Heat Program helps you move from heat emissions reporting to decarbonizing your operations, with a library of actions to build your reduction plan and expert guidance from external partners to support with financing and implementation. The program aligns with these new reporting requirements and can support you with getting started on your decarbonization journey today.

Sign up to the program to access your tailored decarbonization roadmap based upon your Scope 1 data, and to request an introduction to any of our partners via this form