Setting a carbon reduction target is easy. Setting one that is credible, verifiable and in line with what climate science demands is much harder. That's where science-based targets come in. They give companies a framework for emissions reduction goals consistent with limiting global warming to 1.5°C above pre-industrial levels. Here's what you need to know.
Updated 7 Oct 2026: the criteria below are the SBTi's current ones (near-term criteria version 5.3.1 and Corporate Net-Zero Standard version 1.3.1). Version 2.0 of the net-zero standard, published in June 2026, is covered under long-term targets.
What are science-based targets?
Science-based targets (SBTs) are greenhouse gas reduction targets in line with the decarbonisation needed to limit warming to 1.5°C, the goal of the Paris Agreement. They're validated by the SBTi (the Science Based Targets initiative), a UK charity whose subsidiary, SBTi Services, runs target validation. Its partner organisations are CDP, the United Nations Global Compact, the We Mean Business Coalition, the World Resources Institute (WRI) and the World Wide Fund for Nature (WWF).
Unlike arbitrary targets such as “reduce emissions by 20% by 2030”, science-based targets are derived from climate models and carbon budgets. They answer a fundamental question: how much, and how fast, does your company need to cut emissions to do its fair share in limiting warming to 1.5°C?
A science-based target is not a pledge. It's a commitment to a specific reduction pathway, validated by an independent body against the latest climate science.
Why science-based targets matter
The case for SBTs goes well beyond environmental responsibility:
- Investor confidence: many institutional investors treat a validated target as a sign that a company takes climate risk seriously.
- Regulatory alignment: frameworks such as the EU's Corporate Sustainability Reporting Directive ask companies to disclose their climate targets and any transition plan. A validated target shows credible intent and gives that plan a structure.
- Customer expectations: large companies with their own SBTs increasingly ask their suppliers to set targets too, which cascades through supply chains.
- Competitive advantage: in January 2026 the SBTi announced that 10,000 companies had validated science-based targets (SBTi, 22 Jan 2026). Companies without one risk being seen as laggards.
- Operational savings: setting and pursuing SBTs often reveals efficiency opportunities that cut both emissions and costs.
The SBTi validation process
Getting your targets validated involves several steps. The process has become more structured since the initiative's early days:
Step 1: Commit (optional)
You can tell the SBTi that you intend to set a science-based target. Your commitment is listed publicly on its target dashboard, and you then have 24 months to submit your target for validation. Committing first is optional: a growing number of companies go straight to setting targets (SBTi).
Step 2: Develop your target
Using the SBTi's criteria and tools, develop targets that cover at least your company-wide Scope 1 and Scope 2 emissions. If your Scope 3 emissions (the emissions in your supply chain) are 40% or more of your total, which is the case for most companies, you must also set near-term Scope 3 targets covering at least 67% of them (SBTi near-term criteria V5.3.1).
The SBTi's target-setting methods include:
- Absolute contraction: reduce absolute emissions by a fixed rate, regardless of business growth.
- Sectoral decarbonisation approach: targets based on how fast emissions intensity must fall in a specific sector.
Step 3: Submit for validation
Submit your proposed targets with supporting documents, including your greenhouse gas inventory, base year data and a description of the target boundary. The SBTi reviews submissions against its published criteria.
Step 4: Communicate
Once validated, your targets must be announced on the SBTi website within six months. You're then expected to report your emissions and progress against the targets publicly every year, for example through CDP or your annual report.
Near-term vs long-term targets
The SBTi distinguishes between two types of target, and the difference matters:
Near-term targets (5 to 10 years)
Near-term targets cover 5 to 10 years from the date you submit them, and represent the immediate action your company must take. Scope 1 and 2 targets must be consistent with 1.5°C: under the cross-sector absolute method, that means cutting Scope 1 and 2 emissions by at least 4.2% a year. The base year can be no earlier than 2015.
Long-term targets (by 2050)
The SBTi's Corporate Net-Zero Standard asks companies to set long-term targets that cut emissions by at least 90% across all scopes by 2050 at the latest, for most sectors. Any residual emissions must then be neutralised with permanent carbon removal. This distinction matters: the SBTi doesn't accept offsets as a substitute for reducing emissions within the target boundary (Corporate Net-Zero Standard V1.3.1).
In June 2026 the SBTi published version 2.0 of the Corporate Net-Zero Standard. It opens for validation in 2027, treats Scope 1 and Scope 2 targets separately and puts more weight on reporting progress. Companies can keep submitting under version 1.3 until 31 January 2028, so check which version applies before you start (SBTi).
Net zero is not about offsetting your way to zero. It's about cutting emissions by 90% or more and using removals only for the residual fraction that can't be eliminated.
Sector-specific approaches
The SBTi has sector-specific guidance for industries with particular characteristics:
- Financial institutions: set targets on their financed emissions (Scope 3, category 15), the emissions linked to their lending and investment portfolios.
- Power generation: must use the SBTi's power sector method, which is intensity-based (the sectoral decarbonisation approach).
- Heavy industry: cement, and iron and steel, have their own intensity-based methods. Guidance for chemicals is still being developed.
- Transport: aviation and shipping have their own intensity-based methods, while road and rail use the cross-sector method.
Companies in sectors without specific guidance use the cross-sector absolute reduction method, which suits most service and light manufacturing businesses.
How to get started
If your organisation is considering science-based targets, here's a practical roadmap:
- Build your greenhouse gas inventory: you can't set targets without a complete baseline. Make sure you have robust Scope 1, 2 and 3 data for your chosen base year.
- Screen your emissions: work out the scale and make-up of your emissions to see which scopes and categories matter most. This decides which targets you need to set.
- Model reduction options: use the SBTi's tools to model different target levels and what they mean for your business. Consider the operational changes, investment and purchasing decisions that would be needed.
- Secure leadership buy-in: SBTs have real implications for capital allocation and strategy. Make sure your board and executive team understand and support the commitment.
- Submit and communicate: once your targets are ready, submit them for validation and start telling stakeholders about your commitment.
Zoru helps with the groundwork. It builds your Scope 1, 2 and 3 inventory for a base year, calculates 1.5°C targets to the SBTi's published criteria, and uses that one target everywhere, including your Carbon Reduction Plan. Well-below 2°C and 2°C pathways can be set too, but they aren't SBTi-aligned. Net zero is only added if you choose it. AI suggests actions for your plan, you give each one an owner, and you can see estimated, reported and measured reductions side by side. Validation itself is done by the SBTi.