Explainer

Science-based targets and net zero explained: SBTi, steps and who can help

What science-based targets and net-zero targets are, how the SBTi process works in outline, the groundwork you need first, and where to find consultants and tools.

A science-based target is an emissions-reduction target set in line with what climate science says is needed to limit global warming, with the aim of 1.5°C. The Science Based Targets initiative (SBTi) reviews company targets against its criteria and publishes the companies whose targets it has validated. Many customers, investors and regulations now look for this kind of evidence.

Near-term and net-zero targets

  • Near-term targets cover roughly the next five to ten years and set the reduction pace for Scope 1, 2 and usually Scope 3.
  • Net-zero targets look further, to 2050 at the latest. They ask for deep reductions across the value chain, with only a small share of residual emissions neutralised by permanent removals.

SBTi criteria and timelines are updated from time to time. Check the latest version on the SBTi website before you commit.

Groundwork before you start

  1. A complete inventory for a recent base year, covering Scope 1, 2 and the relevant Scope 3 categories. See Scope 1, 2 and 3 explained.
  2. Board support. Targets need real budgets and owners.
  3. A view on how to reduce. Efficiency, electrification, renewable energy, supplier engagement, product changes.
  4. Data you can defend. Targets are only as credible as the inventory behind them.

The process in outline

  1. Commit to setting a target.
  2. Develop the target using the SBTi’s criteria and tools.
  3. Submit it for validation.
  4. Publish the target and report progress each year.

A common trap

Offsets and carbon credits do not replace reductions in a science-based target. Plan reductions first, and treat removals as a last step for what cannot be avoided.

Who can help

ESG and sustainability consulting

Cala Sustain

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First Climate

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Stantec

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Engineering, architecture and environmental consultancy offering sustainability services on emissions, climate resilience and net zero.

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ESG Global Advisors

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Toronto advisory firm covering materiality assessment, target setting, ESG strategy, reporting and ESG education.

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The Carbon Collective Company

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Climate and ESG consultancy with offices in Dubai and Bangalore covering carbon assessments, reporting and decarbonisation.

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GHG inventory and verification

KERAMIDA

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Indiana-based environmental firm providing corporate GHG inventories, verification, decarbonization roadmaps and climate disclosure support.

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This guide is general information, not legal, tax or investment advice. Rules change; check the official sources and talk to an adviser before you rely on it.

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