How to structure your carbon portfolio under new net-zero standards: SBTi V2 and ISO 14060 guide
abatable.comAbatable's new guide explains how to build a carbon portfolio that works under SBTi's Corporate Net-Zero Standard V2.0 and the emerging ISO 14060 standard. It covers four key elements: decarbonisation, ongoing emissions responsibility, carbon removals, and a remediation reserve. Each serves a distinct purpose, with decarbonisation remaining the core focus. The guide also explains how to match each credit type to a specific claim type, whether contribution, compensation, or neutralisation, and why claims governance should be set before any purchase is made. From 2035, companies will need to support eligible carbon removals equal to at least 1% of ongoing Scope 1, 2, and 3 emissions, rising to 100% by their net-zero year. Durable removal supply is limited, so the guide recommends starting early to test pathways, build supplier intelligence, and set governance before demand spikes. It also covers how to design a portfolio that balances decarbonisation, ongoing emissions responsibility, removals, and a remediation reserve for missed targets.
