SBTi Seeks Comment on Electricity Rule Changes
The Science Based Targets initiative is asking for public feedback on proposed revisions to how companies account for electricity under its net-zero standard.
Updated on Nov. 9, 2026 in Electric Vehicles
The Science Based Targets initiative (SBTi) opened a 30-day public comment period on November 5 on proposed changes to electricity criteria in its Corporate Net-Zero Standard 2.0. The revisions address Scope 2 emissions, including new grid deliverability region definitions and clarified recognition of older power purchase agreements.
Why it matters
The interim changes are intended to give companies clarity as they begin setting targets under the revised standard, which takes effect February 1, 2027. The proposals arrive while the GHG Protocol considers its own adjusted approach to Scope 2 accounting.
The formal consultation document runs 20 pages and opened for 30 days on November 5, 2026, with Scope 2 queries drawing the second-highest comment volume. The final electricity criteria remain unsettled pending review of those comments and ongoing GHG Protocol work on Scope 2.
The players
Science Based Targets initiative (SBTi)
SBTi is a global initiative that sets standards for corporate emissions-reduction targets, and its Corporate Net-Zero Standard is widely used by companies pledging to align with climate science.
GHG Protocol
The GHG Protocol is the widely used international framework for greenhouse gas accounting, and its Scope 2 rules govern how companies report purchased electricity emissions.
The details
SBTi proposes an interim list of deliverability regions so companies do not adopt differing approaches before GHG Protocol changes are finalized. The proposed interim text would also recognize legacy contracts signed before February 2027 even if power is not yet delivered.
Timeline
• Mid-October 2026: GHG Protocol acknowledged it will consider an adjusted Scope 2 approach.
• November 5, 2026: Public comment period on electricity rules opened.
• December 2026: SBTi plans to analyze received comments.
• January 2027: Adopted changes to be implemented and published.
• February 1, 2027: Corporate Net-Zero Standard 2.0 takes effect.
Big Picture
SBTi's interim proposal sits alongside the GHG Protocol's Scope 2 accounting framework, which the protocol has said it will revisit. Companies setting targets under the revised standard will therefore navigate two evolving sets of electricity rules at once.
Companies planning net-zero targets will need to track how Scope 2 electricity rules change before setting goals under the 2027 standard. Interim recognition of older contracts could affect how existing power purchase agreements count toward those targets.
The takeaway
Organizations relying on purchased clean electricity should review existing power purchase agreements against the proposed legacy-contract provisions. Tracking the December analysis and January publication will show which interim rules are finalized.
What happens next
SBTi plans to analyze received comments in December 2026, and adopted changes will be published in January 2027 ahead of the standard's February 1, 2027 effective date.
Further reading
For broader context on clean-energy transitions, see Electric Vehicles coverage.
Source note: This article includes information reported by Trellis.
