Science Based Targets Initiative (SBTi) - Net-Zero Standard
Target Maintenance and Validity

Science Based Targets Initiative (SBTi) - Net-Zero Standard C13: Target Recalculation

Targets must be recalculated if significant changes (e.g., acquisitions, divestitures) affect emissions by 5% or more.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

What else in your programme already covers this

This control maps to 21 controls across 10 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

BREEAM - Building Research Establishment Environmental Assessment Method · 3 controls

  • Ene 01 Reduction of Energy Use and Carbon Emissions
  • Hea 02 Indoor Air Quality
  • Pol 02 NOx Emissions

ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3) · 3 controls

  • ISO-14064-3-5 Selecting the validator/verifier
  • ISO-14064-3-8 Assessing GHG data and information
  • ISO-14064-3-9 Evaluating GHG assertions

ISO 26000:2010 · 2 controls

  • ISO-26000-6.5.1 Prevention of pollution
  • ISO-26000-6.5.3 Climate change mitigation and adaptation

SASB Standards · 2 controls

  • SASB-1 Business Model + Innovation (BMI)
  • SASB-BMI-5 Physical Impacts of Climate Change

GHG Protocol · 1 control

  • GHG-Suite-Corporate-Principles GHG Protocol Suite, Corporate Standard and 5 Reporting Principles

ICMM Mining Principles (2024 Update) · 1 control

  • ICMM-MP-P6-P7-Environment-Biodiversity-Climate-Closure-Water-Tailings ICMM Mining Principles 6 + 7 - Environmental Performance + Biodiversity + Climate + Mine Closure + Water Stewardship + Tailings (GISTM)

IEC 60601-1 - Medical Electrical Equipment Safety · 1 control

  • 60601-1.13 Hazardous situations and fault conditions

ITU Radio Regulations and Space Security Standards · 1 control

  • ITU-Scope-Constitution-Convention-Radio-Regulations-WRC-Quadrennial-Treaty-Art1-Definitions ITU Constitution + Convention + Radio Regulations Scope + Article 1 Definitions + Article 2 Nomenclature + WRC World Radiocommunication Conference Quadrennial Treaty Process + Member States + Sector Members

NIST AI 600-1: Generative AI Profile · 1 control

  • NISTAI600-8 Dangerous Content, CSAM, Environmental Impacts (Risks 3, 11, 12)

OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) · 1 control

  • OECDMNE-5 Environment, Climate, and Biodiversity

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

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