How many years can an SBTi near-term target run, and how old can the base year be?

Five to ten years from the date you submit, under C13 of the SBTi Corporate Near-Term Criteria V5.3.1, from a base year no earlier than 2015. Scope 1 and 2 share one base year and multi-year averages are not accepted. Choosing 2030 as the target year exempts you from the 5 to 10 year window (R7).

The rules in C13 and R7

• Absolute and intensity targets cover at least 5 and at most 10 years, counted from the submission date, not the base year.
• Base year: 2015 or later.
• Scope 1 and Scope 2 targets use the same base year.
• Scope 3 targets may use a different base year, but all Scope 3 targets share one.
• No average of several years as a base year, unless your sector guidance allows it.
• A 2030 target year for all near-term targets is recommended and exempts you from the 5 to 10 year window.
• A target running more than 10 years from submission is a long-term target and is assessed under the Corporate Net-Zero Standard (R5).

If your best year is an average

General GHG accounting allows an average of several years when no single year is typical. SBTi does not, outside sector guidance. If FY 2020-21 was hit by lockdowns, skip it and pick a later full year with complete bills rather than averaging.

Choosing the base year in practice

1. List the years since 2015 for which you hold every electricity bill and fuel invoice.
2. Drop any year with a shutdown, a major site missing, or estimated bills.
3. Prefer the most recent complete year: the cut is easier to defend and the data easier to check.
4. Write down the year and the rule for recalculating it if you buy or sell a site.

What changes under V2.0

The Corporate Net-Zero Standard V2.0 applies from 1 February 2027 and replaces the 5 to 10 year window with a fixed five-year cycle. If you submit after that date, read the V2.0 rule instead.

Example: target year options for a submission in November 2026

• Earliest end under C13: November 2026 + 5 years = November 2031
• Latest end under C13: November 2026 + 10 years = November 2036
• Or 2030 under R7, which skips the window
• Base year options: FY 2023-24 or FY 2024-25 if complete; FY 2014-15 is too early

Example company. Check how your April to March years are labelled before you fix the target year.

What Senseible does here

Senseible keeps each year's bills and invoices as separate records with the factor on every line, which makes it easier to see which years are complete enough to be a base year. It does not set, submit or validate SBTi targets; SBTi Services validates them.

• SBTi and the Indian April to March year
• SBTi V2 near-term target: five-year cycle
• Choosing a base year
• Scope 3 supplier evidence

Sources: SBTi, Corporate Near-Term Criteria V5.3.1 (final, April 2026, in effect from 14 April 2026): C13, footnote 17, R5, R6, R7, SBTi, Corporate Net-Zero Standard V2.0, Criteria (final, June 2026): version history, C9.2

Last reviewed 2026-11-01.