Climate commitments are becoming a business expectation rather than a nice-to-have. Customers, investors and regulators increasingly want evidence that organisations are taking meaningful action to reduce their environmental impact. As a result, many businesses are moving beyond broad sustainability pledges and adopting science-based targets.
The Science Based Targets initiative (SBTi) provides a globally recognised framework that helps organisations set greenhouse gas reduction targets that align with climate science. Rather than choosing arbitrary percentages, businesses use SBTi methodologies to determine the level of emissions reductions required to support global climate goals. According to SBTi guidance, science-based targets give companies a clear pathway to reduce emissions while demonstrating accountability and credibility.
For organisations beginning their sustainability journey, SBTi can appear complex. However, the process becomes much more manageable when broken down into clear stages. This guide explains what SBTi is, why it matters and how to get started.
What is the Science Based Targets Initiative?
The Science Based Targets initiative is an international organisation that enables businesses and financial institutions to set emissions reduction targets aligned with climate science. Its standards, tools and guidance help organisations reduce greenhouse gas emissions in line with the goals of the Paris Agreement and broader efforts to limit global warming.
A science-based target is not simply a sustainability aspiration. It is a measurable commitment that has been assessed against recognised criteria and validated through an independent process. This gives stakeholders greater confidence that an organisation’s climate commitments are supported by evidence rather than marketing claims.
Why are companies adopting SBTi?
Businesses are facing growing pressure to demonstrate genuine climate action. Sustainability is increasingly influencing procurement decisions, investment strategies and regulatory requirements. Organisations that can show a clear and credible plan for reducing emissions are often better positioned to respond to these expectations.
Science-based targets also help create internal focus. Instead of treating sustainability as a separate initiative, organisations can use validated targets to guide operational improvements, investment decisions and long-term planning.
Perhaps most importantly, SBTi provides consistency. Stakeholders can compare commitments across organisations because targets are measured against the same scientific framework rather than self-defined standards.
Step 1: Calculate your Carbon Footprint
The first step towards setting science-based targets is understanding your current emissions. Before any reduction strategy can be developed, businesses need a clear picture of where emissions are generated across their operations and value chain.
This typically involves measuring Scope 1, Scope 2 and Scope 3 emissions. emissions. Scope 1 covers direct emissions from owned or controlled sources, Scope 2 relates to purchased electricity and energy, while Scope 3 includes indirect emissions generated throughout the value chain.
For many organisations, Scope 3 emissions represent the largest share of their carbon footprint. Gathering this data can be challenging, but it is a critical part of developing meaningful targets and identifying the greatest opportunities for reduction.
Step 2: Determine which SBTi Pathway Applies to Your Business
Not every organisation follows the same methodology. While most businesses use SBTi’s cross-sector approach, some industries have sector-specific requirements that reflect their unique emissions profiles.
Choosing the correct pathway early in the process can save considerable time and effort. The SBTi provides guidance to help organisations identify the criteria that apply to their sector and target type.
Step 3: Set Ambitious but Achievable Targets
Once emissions data has been collected, organisations can begin developing reduction targets. This stage involves analysing emissions hotspots, identifying reduction opportunities and modelling future scenarios.
The objective is to create targets that align with scientific expectations while remaining achievable within the realities of the business. Effective targets are ambitious enough to drive change but practical enough to support long-term implementation.
Rather than focusing solely on validation, organisations should think about how targets will influence decision-making across procurement, operations, facilities management and supply chain engagement.
Step 4: Create a Decarbonisation Strategy
Targets alone do not reduce emissions. Success depends on having a practical strategy that turns commitments into measurable action.
Many organisations achieve reductions through a combination of energy efficiency improvements, renewable electricity procurement, supplier engagement and operational changes. The exact approach will depend on the organisation’s emissions profile, industry and business objectives.
A successful decarbonisation strategy should include clear ownership, realistic timelines and regular performance monitoring. Integrating climate action into wider business planning often delivers stronger results than treating sustainability as a standalone programme.
Step 5: Submit Your Targets for Validation
After targets have been developed, they can be submitted to the SBTi for review. The validation process assesses whether the proposed targets meet the initiative’s criteria and methodologies. Organisations with approved targets can publicly communicate their validated commitment and use this achievement to strengthen stakeholder confidence.
Validation provides external assurance that targets are aligned with recognised climate science and supports greater transparency in sustainability reporting.
Frequently Asked Questions
How long does it take to achieve SBTi validation?
The timeline varies depending on the size of the organisation, the quality of available emissions data and the complexity of the value chain. Businesses with established carbon reporting processes are often able to progress more quickly than those measuring emissions for the first time.
Do SMEs need science-based targets?
Increasingly, yes. Many large organisations now request climate-related information from suppliers, and science-based targets can help SMEs demonstrate that they are taking a structured and credible approach to emissions reduction.
Is SBTi the same as Net Zero?
No. SBTi provides the framework and validation process for emissions reduction targets. Organisations can set near-term science-based targets, Net Zero targets or both, depending on their climate strategy.
Final Thoughts
Science-based targets are quickly becoming one of the most trusted ways for organisations to demonstrate climate leadership. They provide a clear, evidence-based framework for reducing emissions while helping businesses respond to growing stakeholder expectations.
Getting started begins with understanding your carbon footprint, selecting the appropriate methodology and developing a realistic plan for emissions reduction. While the process requires commitment, the result is a more credible, transparent and actionable sustainability strategy that can support long-term business resilience and growth.