The new SBTi V2 standard sets out a clear path: reduce emissions first, but also fund forest conservation through the OER programme. What changes before and after 2035, and where do forest credits fit in – explained without the jargon.
Forest Journal
May 2026: 292 records broken – a month not seen since 1947. What does science tell us about forests in the face of the 2026 heatwave, and how can we adapt them?
With SBTi V2.0, a milestone is set for 2035: 40% of ongoing emissions will have to be covered by verified removals or reductions, up to 83% of which can still come from forests. LBC projects launched today will be in full sequestration by then.
Since 2025, the CSRD has required large companies to publish a legally binding climate report — where LBC credits are recognised as a verified voluntary contribution. In September 2026, the EU anti-greenwashing directive will come into force across the entire Union. The LBC is structurally aligned with these new requirements.
The first instalment of our series on forest carbon credits: a return to the fundamentals in France — BEGES, SNBC 3 and the framework for claims — to understand the context in which the Low Carbon Label was created.
This article explains the new rules for the Low Carbon Label set out in the decree of 5 September 2025 and outlines how companies must report and communicate on their carbon credits depending on the intended use — contribution, voluntary offsetting or mandatory offsetting.