As we enter 2025, we’re officially halfway through what experts have dubbed the “decisive decade” for emissions reductions, plastic phaseouts, and sustainable development. For businesses with environmental commitments, this marks a critical halfway point

Many companies will need to report on progress toward goals set in 2019-2020, and signs already suggest that many won’t deliver on their original pledges.

Adding complexity to this situation, some corporate sustainability standards and methodologies used to calculate emissions and set commitments are undergoing significant changes.

Four of the sustainability frameworks are being revised, with major updates due throughout 2025-2026. These changes will fundamentally reshape corporate climate action in the years ahead.

Let’s examine these critical corporate sustainability standards updates and what they mean for businesses.

Science Based Targets initiative: net-zero standard 2.0

Governing organisation: Science Based Targets Initiative (SBTi)

What’s changing: The next edition of this framework—which requires companies to halve emissions by 2030 and reduce them 90% by 2050, comes after a controversial year for SBTi. In April 2024, the organisation faced backlash when it considered allowing companies to use carbon offsets against net-zero goals.

Why it matters: Approximately 1,200 companies currently have validated net-zero targets through SBTi. However, around 250 high-profile companies, including Microsoft, Procter & Gamble, and Walmart, had their commitments “removed” from that list in 2024.

Timeline:

  • Draft for consultation expected in early 2025
  • Feedback report due in Q2 2025
  • The final draft is anticipated by the end of 2025
  • Implementation scheduled for Q1 2026

Greenhouse Gas Protocol: long-overdue updates

Governing organisations: GHG at World Resources Institute and World Business Council for Sustainable Development

What’s changing: Many of the methods used to calculate emissions inventories haven’t been updated in over a decade. After overhauling its governance in 2024, the GHG Protocol is now moving forward with critical standards updates based on feedback collected between November 2022 and March 2023.

Key changes under consideration include:

  • Aligning corporate emissions accounting more closely with financial accounting controls
  • Making Scope 3 emissions reporting mandatory
  • Revising guidance on how companies account for investments
  • Creating new procedures for energy contracts and renewable energy credits

Why it matters: An astounding 97% of S&P 500 companies reporting greenhouse gas emissions to CDP use GHG Protocol accounting. Yet the corporate standard hasn’t been revised since 2015.

Timeline:

  • Drafts for public consultation due during 2025
  • Final standards and guidance expected in the second half of 2026

ISO Net-Zero Standard: new global framework

Governing organisation: International Organization for Standardization (ISO)

What’s changing: ISO is formalising their net-zero guidelines, first published during COP27 in November 2022. The standard will emphasise circular economy practices and the reduction of all greenhouse gases while downplaying carbon offsets.

Why it matters: With nearly 80 years of history and representation from 170 national standards bodies, ISO gives significant weight to sustainability standards. The working group includes 150 experts from the private sector, academia, and NGOs, including representatives of the GHG Protocol and SBTi.

Timeline:

  • Initial “seed” draft for consultation due in 2025
  • Public consultation to follow
  • Final publication date has not yet been announced

B Corp Certification: raising the bar

Governing organization: B Lab Global

What’s changing: The seventh revision of the B Corp standard represents a significant departure from previous versions. Instead of allowing companies to earn certification based on an overall score, which lets businesses sidestep weaknesses in certain areas, the new standard will establish minimum thresholds for environmental, social, and governance performance based on company size.

Why it matters: With over 10,000 Certified B Corps worldwide, this certification has faced criticism for being too flexible. Some companies, like ad agency Havas, maintained certification despite enabling climate misinformation for fossil fuel clients (Havas had its certification revoked in July 2024).

Timeline:

  • Final standards expected in early 2025
  • A “test drive” assessment tool coming in the second half of 2025
  • First companies to be certified under the new standard in 2026

What do these corporate sustainability standards updates mean for your business

As these standards evolve throughout 2025, businesses face challenges and changing requirements. Companies with existing climate commitments may need to rethink their approaches, particularly if they rely heavily on offsets or have loosely defined targets.

There is a clear trend: sustainability standards are becoming more rigorous, aligned with climate science, and focused on actual emissions reductions rather than compensation strategies.

As we move through this “decisive decade,” the question for businesses is no longer whether to act on climate but how to ensure their actions meet increasingly stringent standards.

Those that adapt quickly to these new frameworks will be best positioned for the next phase of corporate sustainability.

  • Louise Towler, Kanoppi Founder

    Louise Towler

    Founder of Kanoppi and WordPress agency Indigo Tree, with deep expertise in WordPress websites, technical SEO and commercial performance for clients across the UK.

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