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As expectations around corporate climate action continue to grow, organisations are increasingly looking beyond broad net-zero ambitions and focusing on measurable, science-based emissions reduction targets. One of the most recognised frameworks supporting this approach is the Science Based Targets initiative (SBTi). Whether driven by customer expectations, investor scrutiny, procurement requirements or internal sustainability goals, many organisations are now committing to SBTi as part of their long-term climate strategy.
What is the Science Based Targets initiative (SBTi)?
The Science Based Targets initiative (SBTi) is a global organisation that enables businesses and financial institutions to set greenhouse gas (GHG) emissions reduction targets aligned with the latest climate science.
Rather than allowing organisations to determine their own emissions reduction ambitions, SBTi validates targets against recognised scientific methodologies designed to support the goals of the Paris Agreement. This helps ensure that corporate climate targets are credible, measurable and aligned with climate science.
Importantly, SBTi is not a sustainability certification. It independently validates whether an organisation's emissions reduction targets meet recognised scientific criteria.
Why are Organisations Committing to SBTi?
Organisations are increasingly expected to demonstrate that their climate commitments are supported by measurable action rather than broad ambitions. SBTi provides a recognised framework for setting greenhouse gas emissions reduction targets that are aligned with climate science.
By committing to SBTi, organisations establish a structured approach to decarbonisation by:
- •Measuring greenhouse gas emissions
- •Setting science-based emissions reduction targets
- •Implementing a long-term decarbonisation strategy
- •Monitoring and reporting progress over time
A commitment to SBTi is not the end of the journey, it marks the beginning of implementing and delivering against validated climate targets.
What Happens After Committing?
Once an organisation commits to SBTi, it begins developing the data, targets and implementation plan needed to achieve validation. While the exact approach varies depending on the organisation, the process typically follows a structured pathway.
| Stage | Description |
|---|---|
| Commit | Publicly commit to setting science-based emissions reduction targets. |
| Measure | Calculate Scope 1, Scope 2 and, where applicable, Scope 3 greenhouse gas emissions to establish a baseline. |
| Develop | Develop emissions reduction targets that align with SBTi criteria and climate science. |
| Validate | Submit targets to the SBTi for independent validation. |
| Implement & Report | Deliver emissions reduction initiatives, monitor progress and report performance over time. |
For most organisations, this process becomes an integral part of their wider sustainability and climate strategy rather than a standalone initiative.
How SBTi Complements Broader Sustainability Frameworks
SBTi does not replace sustainability reporting frameworks or ESG assessments. Instead, it provides the foundation for a credible decarbonisation strategy that strengthens environmental disclosures and supports broader sustainability programmes.
| Framework | Primary Purpose | How SBTi Adds Value |
|---|---|---|
| Greenhouse Gas (GHG) Inventory | Measures an organisation's Scope 1, Scope 2 and Scope 3 greenhouse gas emissions. | Provides the emissions baseline required to develop science-based targets and monitor progress over time. |
| Science Based Targets initiative (SBTi) | Validates emissions reduction targets against recognised climate science. | Ensures climate targets are credible, measurable and aligned with internationally recognised methodologies. |
| CDP | Enables organisations to disclose environmental performance and climate-related information. | Supports stronger climate disclosures by demonstrating a structured, science-based approach to emissions reduction. |
| EcoVadis | Assesses sustainability performance across environmental, labour and human rights, ethics, and sustainable procurement. | Demonstrates a structured climate programme with measurable emissions reduction targets, strengthening the environmental assessment. |
| ESG & Sustainability Reporting | Communicates sustainability performance to investors, customers and other stakeholders. | Provides transparent, science-based climate targets and measurable progress that can be incorporated into sustainability reports and ESG disclosures. |
Rather than operating in isolation, SBTi complements these frameworks by providing a recognised methodology for setting, validating and delivering credible climate targets.
Building a Credible Climate Strategy
Developing science-based targets is more than a reporting exercise. It provides organisations with a structured framework for integrating climate action into long-term business planning and demonstrating that emissions reduction targets are aligned with recognised scientific methodologies. As stakeholder expectations continue to evolve, organisations are increasingly expected to demonstrate measurable progress against their climate commitments. By validating targets through SBTi and reporting progress over time, organisations can strengthen the credibility, transparency and consistency of their climate strategy while supporting wider sustainability objectives.
The Role of a Sustainability Consultant
Implementing SBTi requires technical expertise, robust emissions data and an understanding of the initiative's requirements. Working with an experienced sustainability consultant can help organisations navigate the process more efficiently, from developing GHG inventories through to target validation and ongoing reporting.
For organisations looking to implement SBTi, specialist support can help ensure targets are practical, technically robust and aligned with broader sustainability objectives. Learn more about our SBTi services and how we support organisations throughout their science-based target journey, alongside complementary work such as carbon footprint assessments, EcoVadis, CDP and ESG reporting.