The Science Based Targets Initiative, or simply SBTi, was created in response to the growing awareness of the crucial role companies play in mitigating climate change. It is a global framework that helps businesses set greenhouse gas emissions reduction targets based on scientific validation.
The SBTi was established through a collaboration between some of the most authoritative environmental organisations: CDP, UN Global Compact, World Resources Institute (WRI), WWF and the We Mean Business Coalition.
The goal? To ensure that companies align their efforts with what is needed to limit global warming to 1.5°C, in line with the Paris Agreement. It also aims to strengthen resilience and transparency through annual progress reporting.
Joining the SBTi is not just an ethical choice, but it is above all a competitive strategy:
Strengthens corporate reputation
Increases stakeholder trust
Drives innovation and resilience
The SBTi does more than set a direction: it builds a shared standard, prevents greenwashing, and guides companies through every step of their decarbonisation journey.
In 2018, the IPCC’s SR15 Report highlighted that even a global temperature rise of +1.5°C would have serious impacts on health, biodiversity, and global stability. The solution? Achieving net zero by 2050, through:
Full decarbonisation of energy and industry
Elimination of CO₂ emissions from agriculture, forestry, and land use
Reduction of CO₂ equivalent emissions across all sectors
Active removal of CO₂ from the atmosphere to offset residual emissions
To set science-based Net Zero targets, the SBTi outlines a structured 6-step process. Each phase guides companies along a clear, practical path aligned with the urgency of the climate crisis.
Short- and long-term targets are defined, starting with a complete emissions inventory (Scope 1, 2, and 3), in line with the GHG Protocol. The company also selects a base year and target time frame.
Approved targets must be publicly communicated within six months, clearly published on the company’s website.
Each year, the company updates stakeholders on its progress through sustainability reports, its website, or disclosure platforms such as CDP or CSRD.
Developing a Net Zero target isn’t just about setting a date for when emissions will be zeroed out. It’s about defining a detailed, credible, and measurable path, based on shared scientific criteria, to reach that goal. In other words, the company must outline "how" and "to what extent" it will reduce its emissions, starting from a comprehensive inventory that includes Scope 1, 2, and 3.
From this inventory, the base year and reference period are chosen to set short-term targets — typically between 5 and 10 years — and long-term targets — by 2050 or sooner. A key point is that, for these targets to be considered valid, they must meet specific emissions coverage thresholds. In particular:
Scope 1 and 2: Targets must cover at least 95% of emissions.
Scope 3: If emissions from this scope represent more than 40% of the total, targets must cover between 67% and 90% of emissions.
This structure ensures that the company takes a comprehensive and systematic approach to emission sources, ensuring that the reduction of its environmental impact is both genuine and aligned with scientific standards. The SBTi, with its guidelines and tools, supports companies in turning these commitments into concrete, measurable actions over time.
To reach Net Zero, after achieving the long-term target and reducing emissions by around 90% — though this figure may vary depending on sector-specific pathways — the company must now neutralise the remaining emissions using permanent carbon removal and storage methods. One example of this is direct air capture and its storage.
The SBTi strongly encourages companies to go further: to generate a positive impact by investing in actions that reduce and remove emissions outside of their value chain, known as Beyond Value Chain Mitigation (BVCM).
What is BVCM? It involves supporting projects that:
Reduce or remove emissions in other sectors or regions
Promote social cohesion, biodiversity, and climate justice
Anticipate concrete, short-term benefits for global climate
However, a word of caution: BVCM cannot replace internal decarbonisation actions. It is intended to accelerate the peak of emissions and balance global efforts for the transition (the so-called SBTi offsetting).