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What are ‘science-based targets’ (SBT)?

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What are ‘science-based targets’ (SBT)?

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Science-based targets refer to the goals set by companies to manage their greenhouse gas emissions, and they are aligned with climate science, especially the Paris Agreement. The main goals of these SBTi targets include restricting global warming to well below 2°C, and ideally to 1.5°C, above pre-industrial levels. The Science Based Targets Initiative (SBTi) is the primary factor in defining and supporting these objectives. By aligning with the SBTi framework, companies can join a global community of SBTi companies leading the transition toward a net-zero future.

What is the Science Based Targets Initiative (SBTi)? 

The Science Based Targets Initiative (SBTi) is a collaborative project to assist companies and investors in setting appropriate greenhouse gas emissions reduction targets based on the latest climate change science. This was launched in 2015 and is a joint project between leading organizations that include CDP, Global Compact UN Global, World Resources Institute (WRI), and World Fund Wildlife Fund (WWF).

In October 2021, the Science Based Targets Initiative (SBTi) introduced the world's first Net-Zero Standard, providing a comprehensive framework for companies to set science-based net-zero targets aligned with limiting global temperature rise to 1.5°C above pre-industrial levels.

SBTi says that companies should follow certain best practices, such as making transition plans that include emissions from scopes 1, 2, and 3; setting out short-term milestones; ensuring effective board-level governance; and linking executive compensation to the company's adopted milestones.

SBTi operates as a UK charity with a commercial subsidiary, SBTi Services, which validates corporate climate targets as science-based for a fee. As of 2025, SBTi functions without a central office. The company now has around 200 employees working remotely, including part-time staff, and this change has made SBTi more flexible. However, it has also made it harder to cater to the demands of a rapidly growing client base.

Impact Of Ocean Acidification

Due to the increased acidity of the ocean, the ocean chemistry experiences massive changes that adversely affect not just aquatic beings but also the human population.

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Impact Of Ocean Acidification

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Who can take part in SBTi?

All types and sizes of companies can participate in the SBTi. To assist in this effort, SBTi has created sector-specific guidance to help companies set science-based targets. SMEs, or small and medium enterprises, are those with under 500 employees and are also eligible for SBTi.

Impact Of Ocean Acidification

Due to the increased acidity of the ocean, the ocean chemistry experiences massive changes that adversely affect not just aquatic beings but also the human population.

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Impact Of Ocean Acidification

Due to the increased acidity of the ocean, the ocean chemistry experiences massive changes that adversely affect not just aquatic beings but also the human population.

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Effect on Ocean

The Impact of Deforestation

Impact Of Ocean Acidification

Due to the increased acidity of the ocean, the ocean chemistry experiences massive changes that adversely affect not just aquatic beings but also the human population.

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How Can Sustainability Consultants Of Cognitud Help With The Sustainability Of Packaging?

We understand the unique challenges companies face when it comes to sustainability. With our expertise in the Science-Based Targets Initiative (SBTi) and climate science, we help companies navigate the complexities of setting and achieving science-based targets. Our team provides customized solutions tailored to your business, ensuring that sustainability goals are both achievable and impactful. We simplify the process of data collection, emissions measurement, and target setting, making it easier for the organization to integrate sustainability into their operations without overwhelming resources. With our comprehensive support, we guide you every step of the way, helping you build a strong sustainability strategy that not only reduces environmental impact but also enhances your market position and unlocks new business opportunities. Embracing SBTi sustainability helps organizations integrate climate goals into their corporate DNA, fostering resilience, transparency, and long-term environmental impact. Choose Cognitud to take your business further in the journey towards a low-carbon, sustainable future.

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Frequently Asked Questions

Science Based Targets (SBTs) are greenhouse gas (GHG) reduction goals that align a company’s emissions trajectory with the level of decarbonization required to meet the Paris Agreement’s 1.5°C goal. These targets are developed using methodologies approved by the Science Based Targets initiative (SBTi) to ensure that corporate climate action is credible, measurable, and aligned with climate science.

To align with the SBTi, organizations should: • Commit publicly to set science-based targets. • Develop targets using SBTi criteria and tools. • Submit targets for validation by the SBTi. • Disclose progress and performance annually. This alignment ensures that a company’s climate strategy is consistent with global decarbonization pathways and investor expectations.

Setting Science Based Targets involves: • Measuring your baseline emissions across Scopes 1, 2, and 3. • Selecting an appropriate methodology from the SBTi’s sectoral guidance. • Defining target boundaries and timelines in line with a 1.5°C trajectory. • Submitting targets to the SBTi for validation. • Implementing and monitoring progress through transparent reporting.

No, the SBTi is not mandatory at a global level. Participation is voluntary, but many regulators, investors, and supply chains increasingly expect companies to adopt science-based targets as part of credible climate disclosure and ESG strategies. Some countries and industries are beginning to integrate SBTi principles into mandatory climate reporting frameworks.

In sustainability, the SBTi is a global framework that helps organizations integrate climate science into business strategy. It ensures that sustainability actions — especially emissions reduction — are based on quantifiable science rather than broad pledges. By adopting SBTi sustainability practices, companies demonstrate leadership, transparency, and alignment with international climate goals.