Science-Based Targets (SBT)

Science-based targets (SBT) are greenhouse gas emission reduction goals aligned with what climate science considers necessary to meet the Paris Agreement, that is, to limit global warming to 1.5 degrees above pre-industrial levels.

It is important to distinguish two things: SBTs are the targets, and the SBTi (Science Based Targets initiative) is the organisation that defines the criteria and independently validates that those targets are credible. Since 15 July 2022, all targets submitted for validation must align with the 1.5-degree pathway; the former reference of "well below 2 degrees" is no longer accepted for new submissions. Uptake has been massive: by January 2026 the SBTi had surpassed 10,000 companies with validated targets worldwide.

What they are for and who they apply to

Setting science-based targets allows a company to structure its decarbonisation strategy with a credible horizon, anticipate regulation, attract responsible investment and strengthen its reputation by avoiding accusations of greenwashing. They apply to companies of any sector and size (a simplified pathway exists for SMEs), as well as to financial institutions and cities through specific methodologies.

Types of targets

• Near-term targets: reduction goals over 5-10 years covering Scope 1 and Scope 2 emissions and, when Scope 3 exceeds 40% of the total, value chain emissions as well.
• Long-term and net-zero targets: indicate the reduction needed to reach net zero, typically by 2050 (2040 for the electricity sector). Most companies will need to reduce emissions by at least 90% before neutralising the remainder.

The SBTi Corporate Net-Zero Standard

The reference framework for net-zero targets is the SBTi Net-Zero Standard. The SBTi published version 2.0 of the Corporate Net-Zero Standard in June 2026 (the first full revision since its launch in 2021), with entry into force on 1 February 2027. During the transition period, version 1 remains valid for companies already using it. The underlying principle remains unchanged: first drastically reduce emissions, then reserve carbon removal only for residual emissions.

How they are set

The process typically follows these steps:

1. Commitment: the company announces its intention to set science-based targets.
2. Measurement: the full carbon footprint is calculated, including direct and indirect emissions, in line with the GHG Protocol.
3. Target setting: near-term and long-term goals aligned with 1.5 degrees are defined.
4. Validation: the SBTi reviews and validates the targets.
5. Implementation and tracking: emission reduction measures are implemented and progress is publicly reported, with periodic reviews.

Common methodologies include the Sectoral Decarbonization Approach (SDA), which defines sector-specific decarbonisation pathways.

At Manglai we help companies measure their carbon footprint and develop credible, science-aligned emission reduction targets. Discover how Manglai can help you.