SME route

Streamlined pathway created by SBTi for SMEs: no mandatory scope 3 target at the outset, fixed validation (target of -42 % absolute scopes 1+2 by 2030), simplified application and reduced fees (~1,000 USD versus ~9,500 USD for the standard route). Eligibility conditions: fewer than 250 employees, less than €50M in turnover (or €43M balance sheet total), and above all a ceiling of 10,000 tCO2e in scopes 1+2 emissions. This ceiling effectively excludes most industrial SMEs with a thermal process (furnaces, boilers, dryers), which must use the standard route. Version 2 of the Corporate Net-Zero Standard (published in mid-2026) redesigns this pathway and introduces intermediate tiers for mid-sized companies.