Science Based Targets initiative (SBTi)
The Science Based Targets initiative drives ambitious corporate climate action by enabling organisations to set greenhouse gas reduction targets aligned with the latest climate science. SBTi provides a clearly-defined pathway for companies to reduce emissions in line with the Paris Agreement goals of limiting global warming to 1.5°C above pre-industrial levels.
Overview
The Science Based Targets initiative (SBTi) is a partnership between CDP, the United Nations Global Compact, World Resources Institute (WRI), and the World Wide Fund for Nature (WWF). Since its launch in 2015, SBTi has become the gold standard for corporate climate target-setting. SBTi defines and promotes best practice in science-based target setting, offers resources and guidance to reduce barriers to adoption, and independently assesses and approves companies' targets. With over 4,000 companies committed and more than 2,500 with validated targets, SBTi represents the largest global corporate climate initiative. Targets are considered 'science-based' if they are in line with what the latest climate science deems necessary to meet the goals of the Paris Agreement – limiting global warming to 1.5°C above pre-industrial levels.
Key Points
- Targets aligned with 1.5°C Paris Agreement pathway
- Independent validation and approval of corporate targets
- Covers near-term (5-10 years) and long-term (net-zero) targets
- Mandatory Scope 3 targets for most companies
- Sector-specific guidance for high-impact industries
- Free commitment and validation for SMEs
Disclosure Pillars
Key areas of disclosure required under SBTi
Near-Term Targets
Targets that cover a 5-10 year period, focusing on rapid emissions reductions aligned with 1.5°C pathways.
- Scope 1 and 2 emissions reduction required
- Scope 3 required if >40% of total emissions
- Must cover at least 95% of Scope 1 and 2 emissions
- Linear annual reduction of at least 4.2% for 1.5°C alignment
Long-Term Targets (Net-Zero)
The SBTi Net-Zero Standard requires companies to set long-term targets to reach net-zero emissions by 2050 or sooner.
- Reduce emissions by at least 90% across all scopes
- Neutralise residual emissions through carbon removal
- No use of offsets to meet near-term targets
- Interim targets required every 5 years
Scope 3 Requirements
SBTi requires comprehensive Scope 3 target-setting for companies where value chain emissions are significant.
- Required if Scope 3 is >40% of total emissions
- Must cover at least 67% of Scope 3 emissions
- Supplier and customer engagement targets accepted
- Sector-specific approaches for complex value chains
Sector-Specific Pathways
SBTi provides tailored guidance for high-impact sectors with unique decarbonisation challenges.
- Financial institutions (portfolio alignment)
- Forest, land and agriculture (FLAG)
- Power generation
- Transport (aviation, maritime, road)
- Buildings and construction
Implementation Timeline
Key dates and milestones for SBTi compliance
Commit
Submit a commitment letter to set science-based targets within 24 months. Your company will be listed on the SBTi website as 'committed'.
Develop Targets
Develop near-term and/or long-term science-based targets using SBTi criteria, tools, and sector guidance. Calculate your full emissions inventory including Scope 3.
Submit for Validation
Submit your targets through the SBTi Target Validation Service. The validation team reviews targets against the latest criteria and provides feedback.
Communicate
Once validated, announce your targets publicly and report progress annually through CDP or equivalent disclosure platforms.
Disclose Progress
Track and report progress against targets annually. Targets must be revalidated every 5 years to ensure alignment with evolving climate science.
Key Benefits
Why organisations choose to comply with SBTi
Credibility & Trust
Independent validation provides external assurance that your targets are genuinely aligned with climate science, building stakeholder confidence.
Investor Expectations
Meet growing investor demand for credible climate commitments. Many institutional investors now expect portfolio companies to have science-based targets.
Competitive Advantage
Differentiate your organisation as a climate leader and meet customer expectations for sustainable supply chains.
Future-Proofing
Prepare for tightening regulations and carbon pricing by proactively reducing emissions and building resilience.
Cost Savings
Emissions reduction often drives operational efficiency, energy savings, and reduced exposure to volatile fossil fuel prices.
Supply Chain Engagement
Join a global network of over 4,000 companies working together to decarbonise value chains and share best practices.
Key Stakeholders & Institutions
CDP
Founding partner providing the disclosure platform for progress reporting
UN Global Compact
Founding partner connecting SBTi to the world's largest corporate sustainability initiative
World Resources Institute
Founding partner providing technical expertise and research
WWF
Founding partner ensuring environmental integrity of targets
We Mean Business Coalition
Strategic partner mobilising business leadership on climate
Race to Zero
UN campaign that recognises SBTi as a partner initiative
Frequently Asked Questions
Common questions about SBTi compliance
Key Terminology
Near-Term Target
A 5-10 year emissions reduction target aligned with 1.5°C pathways, covering Scope 1, 2, and often Scope 3 emissions.
Net-Zero Target
A long-term commitment to reduce emissions by at least 90% across all scopes by 2050, with remaining emissions neutralised through carbon removal.
1.5°C Pathway
An emissions reduction trajectory consistent with limiting global temperature rise to 1.5°C above pre-industrial levels.
Absolute Target
A target that measures emissions in absolute terms (e.g., tonnes CO2e), regardless of business growth.
Intensity Target
A target that measures emissions relative to a business metric (e.g., emissions per unit revenue or per product).
FLAG Targets
Forest, Land and Agriculture targets - sector-specific guidance for companies with land-intensive operations.
Start Your Science-Based Target Journey
NetNada helps you calculate your complete emissions inventory, develop science-aligned reduction targets, and prepare for SBTi validation with confidence.