Science Based Targets (SBTi)

What is Science Based Targets (SBTi)?

The Science Based Targets initiative (SBTi) is a partnership between CDP, the United Nations Global Compact, the World Resources Institute (WRI), and the World Wide Fund for Nature (WWF). It provides a framework for companies to set emission reduction targets that are aligned with the latest climate science — specifically the Paris Agreement goal of limiting global warming to 1.5°C.

The SBTi offers two types of targets. Near-term targets (5–10 year horizon) require companies to reduce Scope 1 and 2 emissions at a pace consistent with 1.5°C pathways — typically around 4.2% per year for absolute reductions. Near-term Scope 3 targets are required if Scope 3 represents more than 40% of total emissions, and must cover at least 67% of total Scope 3. Long-term targets require companies to reduce total emissions by at least 90% by no later than 2050, with residual emissions addressed through permanent carbon removals — this is the SBTi's Corporate Net-Zero Standard.

To receive SBTi validation, a company submits its base year emissions, proposed targets, and methodology to the SBTi for assessment. The SBTi checks that the targets meet its criteria: the base year must be 2015 or later; Scope 1 and 2 near-term targets must be absolute and aligned with 1.5°C; Scope 3 targets can be absolute or intensity-based; and the boundary and methodology must be GHG Protocol-aligned. Once validated, the company is listed in the SBTi's public target dashboard.

As of 2024, over 4,000 companies globally have committed to SBTi targets, with more than 2,500 having validated targets. In the UK, SBTi commitment has grown rapidly — driven by investor pressure, TCFD requirements, and supply chain expectations from large companies cascading requirements to suppliers.

The SBTi does not count carbon offsets or credits towards meeting near-term science-based targets. Targets must be achieved through actual emission reductions. Offsets may be used as a "beyond value chain" mitigation action alongside targets but cannot substitute for decarbonisation. For the net-zero long-term target, only permanent carbon removals (not avoidance credits) can address the ≤10% residual.

Criticism of the SBTi has included: the pace of target validation (long waiting times), the treatment of Scope 3 (perceived as too lenient by some, too burdensome by others), and debate over whether environmental attribute certificates (such as REGOs) should count towards Scope 2 targets. The SBTi continues to update its criteria and standards in response to scientific developments and stakeholder feedback.

How Climatise Helps

Climatise provides the GHG Protocol-aligned emissions inventory needed for SBTi target submission. The platform models reduction pathways against your baseline, tracks progress towards near-term and long-term targets, and produces the reporting outputs the SBTi requires for validation and annual monitoring.

Frequently Asked Questions