FAQs

Science-based targets provide a clearly-defined pathway for companies to reduce greenhouse gas (GHG) emissions, helping prevent the worst impacts of climate change and future-proof business growth.

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 well-below 2°C above pre-industrial levels and pursuing efforts to limit warming to 1.5°C.

Learn more in the science-based targets manual.

Reducing GHG emissions in line with climate science is good for the planet and for companies.

Science-based target setting makes business sense – it future-proofs growth, saves money, provides resilience against regulation, boosts investor confidence, spurs innovation and competitiveness – while also demonstrating concrete sustainability commitments to increasingly-conscious consumers.

Companies going through the target validation process benefit from detailed feedback and support from the SBTi’s technical experts. Businesses who sign the SBTi commitment letter are immediately recognized as “Committed” on our website, as well as the CDP and We Mean Business website (and the UNGC website if committing to Business Ambition for 1.5°C).

The Science Based Targets initiative (SBTi) mobilizes the private sector to take urgent climate action.

By guiding companies in science-based target setting, we enable them to tackle global warming while seizing the benefits and boosting their competitiveness in the transition to a zero-carbon economy.

We do this by:

1. Defining and promoting best practice in science-based target setting.
2. Providing technical assistance and expert resources to companies who set science-based targets in line with the latest climate science.
3. Bringing together a team of experts to provide companies with independent assessment and validation of targets.
4. Leading the Business Ambition for 1.5°C campaign, mobilizing companies to set science-based targets in line with a 1.5°C future

We know that governments and business must act together. Widespread and ambitious science-based target setting gives governments the clarity and confidence to take bolder action.

Our vision is for science-based target setting to become the new normal, creating a thriving economy in harmony with the natural world that sustains us all.

The Science Based Targets initiative (SBTi) is a partnership between CDP, World Resources Institute (WRI), the World Wide Fund for Nature (WWF), and the United Nations Global Compact (UN Global Compact). The SBTi call to action is one of the We Mean Business Coalition commitments.

Companies that commit to the SBTi automatically count towards the We Mean Business campaign (though they may opt out if they choose).

The SBTi leads the Business Ambition for 1.5°C campaign, calling for business leaders to set emissions reduction targets in line with a 1.5°C future. Business Ambition for 1.5°C is a partner in the Race to Zero campaign.

The ACT initiative complements the SBTi. By supporting companies in the process of setting science-based targets, the SBTi helps them define a clear sense of direction to be in line with a decarbonization pathway. By supporting companies to achieve the low carbon transition and monitoring their climate action, ACT helps them implement that direction, and enhance the credibility of their climate commitments.

The Business Ambition for 1.5°C campaign is an urgent call-to-action campaign led by the SBTi, UN Global Compact (UNGC) and We Mean Business calling for companies to set emissions reduction targets in line with limiting global warming to 1.5C.

Companies can commit to Business Ambition for 1.5°C by signing the commitment letter in step 1 of the target-setting process. By doing so, they will be recognized on the SBTi and UNGC websites as having committed to the most ambitious science-based targets.

Learn more.

We appreciate your interest in engaging with and promoting the Science Based Targets initiative. Please contact us by sending an e-mail to [email protected] stating your interest and we will contact you as soon as possible.

We welcome enquiries from industry organizations interested in promoting science-based targets among members, and consultancy firms setting science-based targets with clients.

You can stay updated about the SBTi by joining our mailing list, and connecting with us on Twitter and LinkedIn.

We encourage companies from all sectors and of all company sizes to join the movement and commit to setting a science-based target. We acknowledge differences between business areas, which is why we offer sector-specific guidance.

The SBTi is especially keen to welcome companies in the highest-emitting sectors, who play a crucial role in ensuring the transition to a zero-carbon economy.

The exception is oil and gas companies. Companies in this sector can make a commitment to setting science-based targets, but their targets cannot yet be officially approved. We are currently developing a methodology for target-setting in this sector.

The SBTi reserves the right to perform due diligence before accepting new commitments.

The SBTi does not currently assess targets for cities, local governments, public sector institutions, educational institutions or non-profit organizations. However, we encourage these stakeholders to consider science-based target setting methods and get involved in our campaign to limit global warming to 1.5°C. Cities can register their interest in setting targets through the Science Based Targets Network (SBTN).

Follow this five-step process to set science-based targets and demonstrate your climate leadership by cutting your company's greenhouse gas emissions:

1. Commit: submit a letter establishing your intent to set a science-based target
2. Develop: work on an emissions reduction target in line with the SBTi’s criteria
3. Submit: present your target to the SBTi for official validation
4. Communicate: announce your target and inform your stakeholders
5. Disclose: report company-wide emissions and track target progress annually

See our detailed guidance for each step here.

There is a separate streamlined pathway for Small and Medium-Sized Enterprises (SMEs). Learn more here.

After sending a commitment letter, companies have 24 months to submit their target and have it validated and published by the SBTi.

Targets submitted to the SBTi first go through an initial screening to ensure basic criteria are met. Once a target submission passes the initial screening, companies will be asked to sign a contract. Once signed, the SBTi will assess your target and communicate its decision within 30 business days.

If targets are not approved, companies should review the feedback and resubmit targets as soon as they are able. The standard validation service includes a second assessment for no additional charge within six months of the first assessment.

The target validation process costs USD 4950 (plus applicable VAT) which includes up to two target assessments (one preliminary and one official or two official validations), or USD 1,000 (+ applicable VAT) for SMEs.

Subsequent resubmissions come with terms and conditions and cost USD 2490 (plus applicable VAT). Resubmissions include one target assessment.

Certain companies may be eligible to request a fee waiver if they need – find out if your company is eligible to request a fee waiver.

Learn more about the target validation process and what the fee pays for.

We strongly encourage companies to follow the step-by-step process and commit to set a target before submitting a target for validation.

By committing to set science-based targets before submitting targets for validation, companies are immediately recognized as “committed to setting a science-based target” on sciencebasedtargets.org, as well as on our partners’ websites at We Mean Business and CDP. Companies participating in the UN Global Compact will also be recognized on their website.

The exception is Small and Medium-Sized Enterprises (SMEs), who can bypass the commitment stage and immediately submit a target for approval through our streamlined SME target-setting route.

If targets have not been submitted, approved and published within 24 months of committing, companies will be removed from the SBTi website – unless specific circumstances apply. For more information, consult the SBTi’s protocol on expired commitments.

The SBTi encourages companies experiencing difficulties to get in touch with our team. We are happy to explore ways our team can provide support and help companies set a target within the deadline.

In the case of companies wishing to withdraw from the initiative, whilst strongly discouraged, we cannot prevent companies from doing so.

There will be no public announcement about companies being removed from the initiative, nor any penalties applied.

The SBTi has a streamlined route for small and medium-sized enterprises (SMEs), defined as a non-subsidiary, independent company which employs fewer than 500 employees.

This pathway enables SMEs to bypass the initial stages of committing to set a science-based target and the standard target validation process. SMEs can immediately set a science-based target for their scope 1 and 2 emissions by choosing from one of several predefined target options. Unlike larger companies, the SBTi does not require SMEs to set targets for their scope 3 emissions; however, SMEs must commit to measure and reduce their scope 3 emissions.

The SBTi introduced this expedited option for SMEs because smaller companies often lack the resources and capabilities needed to set scope 3 targets and monitor progress against them. The SBTi’s speedy and simplified approach for SMEs balances the need for them to take account of emissions across their value chains without imposing too great a burden on them.

Like larger companies using our standard target validation route, SMEs are required to complete a recent, comprehensive greenhouse gas emissions inventory following the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard and Scope 2 Guidance. They are required to publicly report their company-wide scope 1 and 2 GHG emissions inventory and progress against published targets on an annual basis.

Targets submitted through the dedicated route for SMEs will be automatically approved and posted to the SBTi website, pending due diligence review and payment. Companies will be sent a communications welcome pack and will be able to use the SBTi logo on their website and in company communications.

View all FAQs for SMEs

If your company already has an emissions reduction target, please submit an SBTi commitment letter to join the initiative and commit to having your existing target independently verified against a set of science-based criteria.

While a growing number of companies are committing to net-zero, there is currently no science-based methodology available for setting or approving corporate net-zero targets.

The SBTi has launched a process to develop the first science-based global standard for corporate net-zero targets, to ensure that companies’ net-zero targets translate into action that is consistent with achieving a net-zero world by no later than 2050, and limiting global warming to 1.5°C.

Our new science-based net-zero standard will be available in 2021 and will allow companies to have their net-zero targets assessed and officially validated through the SBTi.

Meanwhile, companies should join the 300+ business leaders committing to set robust and credible net-zero science-based targets in line with a 1.5°C future.

For further information, visit our net-zero project page and our dedicated net-zero FAQs.

We offer comprehensive guidance for companies setting science-based targets and support committed companies to understand which resources are available and appropriate for their needs.

Once companies have reviewed the relevant resources, they need to choose an appropriate approach and methodology to set their science-based target.

We encourage companies to stay in touch with the SBTi while they develop their targets and to contact us with any questions.

Companies can also browse our case studies and events (including recordings and materials) for guidance in the target-setting journey. To stay up-to-date on our latest resources, events and other developments, companies are encouraged to subscribe to our newsletter and connect with us on Twitter and LinkedIn.

For a more detailed overview of how to develop and submit your target for validation, including the guidance available, please see our Call to Action guidelines.

We want all companies across all sectors to join the climate leaders setting science-based targets. We provide a range of resources to support businesses in this journey.

We have published sector-specific resources for the following sectors, in line with the latest climate science and the SBTi criteria:

1. Power sector
2. Apparel and footwear
3. Financial institutions
4. Information and Communication Technology (ICT)
5. Transport

Companies in other sectors can still set targets aligned with the SBTi criteria using our methods and resources (with the exception of Oil and Gas companies for whom we are in the process of developing a methodology) .

We are in the process of developing tailored resources for a number of other key sectors and we encourage stakeholders to participate in the consultation process or propose new sector development projects:

1. Aluminium
2. Forests, Land and Agriculture
3. Transport
4. Oil and gas
5. Chemicals and Petrochemicals
6. Shipping and aviation

Learn more.

Businesses in certain sectors can use the Sectoral Decarbonization Approach (SDA) to set science-based targets. The SDA uses sectoral budgets from various models (i.e. like the ones of the International Energy Agency), creating sector-specific target-setting routes in line with the latest climate science.

Sectors covered by the SDA: Power Generation; Iron & Steel; Aluminum; Cement; Pulp & Paper; Services/commercial buildings; Passenger and Freight Transport.

Once companies have reviewed the relevant resources, they need to choose an appropriate approach and methodology to set their science-based target.

There are two approaches companies can use for setting a science-based target for their scope 1 and 2 emissions:

1. Sector-based approach
2. Absolute-based approach

Learn more about the target-setting approaches and methods: "Foundations paper".

Learn more about how to model targets for various scopes: "SBTi Manual".

Learn more about how these approaches relate to the SBTi criteria.

Companies should not default to the target that is easiest to meet but should instead use the most ambitious decarbonization scenarios and methods that lead to the earliest reductions and the least cumulative emissions.

For a more detailed overview of how to develop and submit your target for validation, including the guidance available, please see our Call to Action guidelines.

In line with the latest climate science, companies must set targets aligned with either 1.5°C or well-below 2°C.

Learn more about the criteria for temperature alignment.

We strongly encourage companies to commit to the highest level of ambition by setting a 1.5°C-aligned target and committing to net-zero through the Business Ambition for 1.5°C campaign.

For companies with existing SBTs, we invite you to voluntarily boost the ambition level of your current targets and align your scopes 1 and 2 ambition, along with scope 3 where relevant, with a 1.5°C pathway. Learn more.

The Greenhouse Gas Protocol categorizes direct and indirect emissions into three broad scopes:

· Scope 1: Direct GHG emissions occur from sources that are owned or controlled by the company, for example, emissions from combustion in owned or controlled boilers, furnaces, vehicles, etc.; emissions from chemical production in owned or controlled process equipment.

· Scope 2: Indirect greenhouse gas emissions from consumption of purchased electricity, heat or steam.

· Scope 3: Other indirect emissions, such as the extraction and production of purchased materials and fuels, transport-related activities in vehicles not owned or controlled by the reporting entity, electricity-related activities (e.g. T&D losses) not covered in Scope 2, outsourced activities, waste disposal, etc.

Science-based targets must cover scopes 1 and 2. For companies whose scope 3 emissions cover more than 40% of their combined scope 1, 2 and 3 emissions, targets must cover scope 3.

For guidance on what to include in each scope, please refer to the GHG Protocol Corporate Standard. For specific guidance on what to include in Scope 3, please refer to GHG Protocol Scope 3 Guidance.

Please consult the SBTi criteria for further details.

The SBTi requires that companies set targets based on emission reductions through direct action within their own boundaries or their value chains.

Offsets are only considered to be an option for companies wanting to contribute to finance additional emission reductions beyond their science-based target (SBT) or net-zero target.

Avoided emissions are also not counted towards SBTs.

Regarding insetting, further work is required to standardize the definition of insetting projects and to develop a clear accounting methodology. For these reasons, the SBTi will assess insetting projects on a case-by-case basis during the validation process and may not approve their use.

Renewable energy instruments such as renewable energy certificates (RECs) should only be used to meet reductions of scope 2 emissions using the market based approach. Please see the GHG Protocol Scope 2 Guidance for further guidance on scope 2 accounting.

All targets must cover a minimum of five years and a maximum of 15 years from the date the target is submitted to the Science Based Targets initiative.

Only targets submitted in the first half of a calendar year can include the current year toward the five-year minimum. For example, companies submitting a target by the end of June 2020 can have a target year between 2024 and 2034. Targets submitted July to December 2020 must have a target year between 2025 and 2035. The SBTi may allow targets that are slightly longer or shorter than this period.

To determine if a target is science-based, our team of experts will review your submission, validate it against our science-based criteria and communicate their decision and detailed feedback.

To submit your targets for validation, please download the target submission form or target-setting letter for SMEs and fill it out as clearly, completely, and accurately as possible. Missing, unclear, or erroneous information will result in the validation process being delayed.

Please consult the guidance before filling out the form as it will help you complete the form adequately. Once the form is completed, please send it together with any supporting documents to [email protected]

PLEASE NOTE: The Science Based Targets initiative (SBTi) will be closed from December 7 - January 11. Target validations will not take place during this time. Learn more.

The target validation service includes:

1. Initial screening of target submission
2. Up to two target assessments by a Target Validation team member*
3. For each assessment, one comprehensive target validation report including recommendations to address non-compliances if applicable and a written decision letter within 30 business days. The 30 business days start to count from the moment the Terms and Conditions have been signed by both parties**.
4. Up to 60 min of feedback conversations after each assessment
5. Assistance with formulating the final wording of a target for official validations only (if approved)

*Companies will have 6 months after the first submission is completed to submit the second submission.

**To be able to complete the assessment within 30 business days, companies must respond to any queries for further information or clarification sent by the validation team within two business days.

Companies going through the target validation process benefit from detailed feedback and support from the SBTi team.

The review process includes a thorough evaluation of each individual target by a team of experts in the field. On top of this, the initiative’s experts will offer companies detailed feedback and recommendations (including one-on-one calls). Each target assessment requires that a technical expert familiarizes themself with a company’s inventory and activities to meticulously validate the submitted target against our SBTi criteria. Each reviewer’s technical recommendations are then cross-checked by other experts in the team for quality control. For more details on the Target Validation Process please refer to the SBTi Call to Action Guidelines.

The target validation fee is USD 4,950 (+ applicable VAT) or USD 1,000 (+ applicable VAT) for SMEs. This includes up to two target assessments.

Subsequent resubmissions cost USD 2490 (+ applicable VAT) each. The resubmission fee applies to companies that 1) have already submitted at least once through the paid service or 2) already have approved targets but need to update them.

Companies will receive a Terms & Conditions describing the service, deliverables and timeline. After signing the Terms & Conditions, companies will receive an invoice from the SBTi indicating the amount and account information to make the payment. Companies will have to pay within 30 business days from receiving the invoice.

In certain cases, the target validation fee may be waived.

The cost of the target validation service can be waived for those companies who need it and who are headquartered in developing countries and economies in transition, as defined by the United Nations Secretariat’s Department of Economic and Social Affairs. Companies must request an exemption in the target submission form to be considered for one.

If targets are not approved, the company will receive a private email indicating the decision. We will not publicly communicate the fact that a company's target was not approved.

Companies are encouraged to incorporate SBTi feedback and resubmit targets for validation as soon as they are able.

The SBTi encourages companies experiencing difficulties to get in touch with our team. We are happy to explore ways our team can provide support.

The target validation fee includes a second assessment for no additional charge if submitted within six months of the issuance of the first decision. Subsequent resubmissions under the target validation service cost USD 2490 (+ applicable VAT) per submission.

For more information on the target validation process, consult our Call to Action guidelines.

The SBTi safeguards all information provided by the company to assess its targets in accordance with the target validation service Terms & Conditions, which companies review and sign before the target validation process begins.

This means that information provided will not be shared with external stakeholders or used for any other purpose than validating the target.

We publish approved targets on our Companies taking action page as well as our partner website (We Mean Business and CDP). The target wording is agreed with the SBTi.

The SBTi is currently undergoing a process to track company progress against targets, and are aiming to release initial results at the end of 2020. In 2021, the SBTi will issue more specific guidance on what companies are required to report annually on a public basis to facilitate this process in the future.

Meanwhile, companies should report their company-wide GHG emissions through annual reports, sustainability reports, the company’s website, and/or disclosure through CDP’s annual questionnaire.

While new targets will only be accepted if they are consistent with limiting global warming to 1.5°C or well-below 2°C, existing targets in line with 2°C (which were set before the new criteria was introduced) will continue to be valid.

To ensure targets remain aligned with the most recent climate science, companies will be required to review, and if necessary revalidate, their targets every five years from the date of the original target approval, beginning in 2025. This will become mandatory in 2025.

Companies should notify us of any significant changes in growth projections and other assumptions that were used in developing the target, as well as the business or data and emissions factors used in the inventory process.

We recommend that companies report these changes publicly, where relevant. In addition, we recommend that science-based targets are recalculated, as needed, to reflect significant changes that would compromise the relevance and consistency of the targets.

The following changes should trigger a target recalculation:

· Scope 3 emissions become 40% or more of aggregated Scopes 1, 2 and 3 emissions;

· Emissions of exclusions in the inventory or target boundary change significantly;

· Significant changes in company structure and activities (e.g. acquisitions, divestitures, mergers, insourcing or outsourcing, shifts in goods or service offerings);

· Significant adjustments to the base-year inventory or changes in data to set targets such as growth projections (e.g. discovery of significant errors or a number of cumulative errors that are collectively significant)

Other significant changes to projections/assumptions used in setting the science-based targets

For more information please see the SBTi Criteria section R15 – Target recalculation or the Target Validation Protocol section 7.

Companies should publicly disclose their emissions inventory and progress against their targets. Recommendations include annual reports, sustainability reports, the company’s website, and/or disclosure through CDP’s annual questionnaire. Please see our guidance on CDP disclosure.