Science-Based Targets (SBTs)

Science-Based Targets (SBTs) are greenhouse gas emission reduction goals that are aligned with the latest climate science, so that they are consistent with the Paris Agreement objective of limiting global warming to well below 2°C, and ideally to 1.5°C, above pre-industrial levels. They are defined, validated and tracked through the Science Based Targets initiative (SBTi), a partnership between CDP, the United Nations Global Compact, the World Resources Institute (WRI) and WWF.

Why are Science-Based Targets important?

• Credible climate action: they turn vague pledges into measurable, time-bound targets grounded in science.
• Reputation and competitive advantage: external validation differentiates a company from competitors and helps counter accusations of greenwashing.
• Access to capital: appeals to investors who screen for credible decarbonization plans.
• Regulatory readiness: helps companies anticipate frameworks such as the CSRD and reduce transition risk.
• Innovation and efficiency: a clear target drives operational and resource efficiency.

How are Science-Based Targets set?

The process generally follows five steps:

• Commit: the company publicly commits to setting science-based targets.
• Measure: it calculates its carbon footprint across Scope 1, Scope 2 and Scope 3 emissions, following the GHG Protocol.
• Define: it sets near-term and long-term reduction targets in line with approved decarbonization pathways.
• Submit and validate: targets are submitted to the SBTi for independent validation.
• Disclose and track: progress is reported publicly and reviewed over time.

Near-term targets and the Net-Zero Standard

The SBTi distinguishes between near-term targets (typically 5 to 10 years, focused on rapid emission cuts) and long-term net-zero targets. Corporate net-zero commitments are validated against the Corporate Net-Zero Standard, which requires deep emission reductions (usually around 90%) before any residual emissions are neutralised with permanent carbon removals.

In June 2026 the SBTi published Version 2.0 of the Corporate Net-Zero Standard. It becomes effective on 1 February 2027, with validation under the new rules starting in 2027; during the transition, the previous version (1.x) remains valid for companies that have already set or are setting targets. Version 2.0 expands the toolkit, introduces a clearer approach to Scope 3 and to the role of carbon removals, and reinforces that targets must be backed by real reductions rather than offsetting.

Methodologies and sector pathways

Several methodologies support target setting:

• Sectoral Decarbonization Approach (SDA): defines sector-specific pathways for high-emitting industries.
• Financial institutions: dedicated guidance for banks, asset managers and insurers covering financed emissions.
• Buildings, forest, land and agriculture (FLAG): tailored frameworks for land-intensive sectors.

Why measurement comes first

A robust footprint is the foundation of any credible target. Measuring emissions lets a company identify its main sources, set a reliable baseline, define ambitious yet achievable goals, and monitor whether its reduction strategies are working. SBTs are closely related to decarbonization, net-zero emissions and greenhouse gas emission reduction. At Manglai we help companies measure their carbon footprint and build the reduction roadmap needed to set and meet science-based targets. Discover how Manglai can help you.