SBTi
Science Based Targets initiative (SBTi)
The Science Based Targets initiative validates corporate greenhouse gas reduction targets against climate science. Companies commit, then submit near-term and, optionally, Net Zero targets covering Scope 1, Scope 2 and material Scope 3 categories for independent validation, before disclosing progress annually. It has become a common buyer, investor and lender expectation that sits above minimum statutory reporting requirements.
Who is in scope
Companies of any size may commit; SMEs use a streamlined SBTi route with a lighter validation process. Participation is voluntary unless customers, investors, lenders or tenders specifically require validated targets as a condition of doing business.
Deadlines and timing
After commitment, SBTi sets a window to submit targets for validation (commonly around 24 months — confirm current SBTi policy for your commitment type). Targets then drive multi-year reduction pathways with periodic progress reporting rather than a single one-off submission.
Required or expected scopes
From the blog
Related articles
- Science-Based Targets Guide for BusinessesMore companies set science-based targets in 2022 than the last seven years combined. A guide to understanding, setting and achieving science-based targets.
- Science-Based Targets Made SimpleScience-based targets future-proof growth, save money and boost investor confidence. A practical guide to what they are, how to set them, and the SME fast-track.
- Our Response to SBTi’s Announcement on Carbon CreditsOur response to the SBTi Board of Trustees’ controversial decision to allow carbon credits for Scope 3 abatement — and why we consider it greenwash.
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Frequently asked questions
- When is Scope 3 required for SBTi?
- If Scope 3 is 40% or more of total Scope 1–3 emissions, SBTi generally requires Scope 3 targets covering a substantial share of Scope 3. Below that threshold, Scope 1 and 2 targets may suffice for near-term validation — check current SBTi criteria for your sector.
- How does SBTi relate to the GHG Protocol?
- SBTi requires inventories built on GHG Protocol methods. Target setting and validation rules sit on top of that inventory, not instead of it.
- Is an SME route available?
- Yes. SBTi offers a simplified pathway for SMEs with streamlined target-setting and validation, still grounded in Scope 1 and 2 (and Scope 3 where required by the criteria).
- How often must SBTi-validated targets be reported on?
- Companies with validated targets are generally expected to disclose emissions and progress at least annually, commonly through their existing sustainability reporting or CDP response, so target validation is an ongoing reporting commitment rather than a one-off exercise.
- What happens if a company falls behind its validated target?
- SBTi criteria expect genuine progress and periodic reassessment or recalculation if the business or its boundary changes materially. Falling behind does not automatically void a target, but persistent lack of progress can affect standing and how that status is publicly disclosed.