The Science Based Targets initiative's (SBTi) recently updated Corporate Net-Zero Standard marks an important step forward for companies working to translate climate ambition into meaningful action. While the updated framework continues to prioritise direct emissions reductions, it also provides greater clarity on how companies can address emissions in shared value chains and complex supply chains where direct intervention is not always possible.

For many businesses, supply chain emissions represent one of the most challenging aspects of climate target implementation. Transport and logistics networks are shared systems that connect many customers, assets, fuels, routes, and transport modes. As a result, it is often difficult to directly link every shipment to a specific emissions-reducing intervention.

The updated standard acknowledges this complexity and reflects a growing recognition that, alongside limited direct emissions reduction measures, scalascalble market-based solutions are needed here and now to drive meaningful progress, underpinned by robust governance and accountability.

At Maersk, we see this as a positive development for companies seeking practical pathways to reduce supply chain emissions. As organisations move from setting targets to implementing them, greater clarity can help support informed decision-making and increased confidence in climate action.

Over the past several years, Maersk has invested significantly in lower-emission logistics solutions designed to help accelerate the transition of global transport networks. Among these solutions is ECO Delivery Ocean, which provides our customers with access to the benefits from allocating lower greenhouse gas (GHG) emission fuels to their shipments within the Maersk ocean network.

To help ensure transparency and credibility, the methodology, processes, and resulting emissions reductions associated with ECO Delivery are independently assured annually under internationally recognised assurance standards

While the updated SBTi standard does not assess, approve, or endorse individual products or commercial solutions, the framework provides greater clarity on the role that high-integrity approaches may play in helping companies address emissions in shared systems. Organisations should continue to evaluate any emissions reduction solution against their own sustainability strategies, reporting obligations, and the requirements of applicable standards and frameworks.

For companies pursuing science-based climate targets, the update underscores the importance of combining ambition with implementation. This includes improving emissions visibility, prioritising direct emissions reductions where feasible, engaging supply chain partners, and exploring credible mechanisms that can help accelerate emissions reductions across complex value chains.

As climate standards and greenhouse gas accounting practices continue to evolve, Maersk remains committed to supporting customers with transparent information and practical solutions. By combining operational decarbonisation efforts with robust governance, reporting, and documentation, we aim to help customers navigate an increasingly complex sustainability landscape while contributing to the transition toward lower-emission logistics.