No: no legislation requires SBTi. The CSRD asks whether targets are science-based and compatible with 1.5°C, and SBTi validation is a recognised way to establish this. SBTi published version 2 of its net zero standard: under its timetable, validations using this version begin in the first quarter of 2027, version 1.3.1 remains usable until 31 January 2028 and version 2 will apply to every new submission from 1 February 2028.
Read the source article: Climate transition plan: BEGES, CSRD and EmpCo requirements