Science-based targets

Science-based targets are CO₂ reduction goals aligned with the latest climate science. These targets support the objectives of the Paris Agreement, specifically aiming to limit global warming to a maximum of 1.5°C above pre-industrial levels.

The Science-Based Targets initiative (SBTi) is a non-profit organisation that has established and validates Science-Based Targets.

The SBTi is registered as a charity, and its partners include the Carbon Disclosure Project (CDP), the United Nations Global Compact, the We Mean Business Coalition, the World Resources Institute (WRI), and the World Wildlife Fund (WWF).

For scope 1, 2, and 3 emissions, you can set the following targets:

‍Short-term targets: These are emission reduction goals for 5–10 years, aligned with 1.5°C scenarios.
‍Long-term targets: Goals to reduce emissions to a residual level, aligned with 1.5°C, by 2050 at the latest.
‍Net-zero targets: The most ambitious targets (defined by the Corporate Net Zero Standard) aiming to reach long-term SBTs and neutralise any remaining emissions through CO₂ removal/storage.

This is a division in greenhouse gas emissions, originating from the Greenhouse Gas Protocol (GHG-protocol).

Scope 1: Direct emissions from owned or controlled sources.
Scope 2: Indirect emissions from purchased electricity, steam, heating, and cooling.
Scope 3: Emissions from your value chain, such as suppliers and product usage.

The SBTi has developed a step-by-step framework to help organisations set their targets. You will then submit your targets to the SBTi for validation.

Targets are only validated by the SBTi if they meet the detailed criteria outlined in their standards. These criteria are based on the Greenhouse Gas Protocol principles, supplemented with other specific requirements.

You start by conducting a comprehensive and up-to-date GHG inventory of your scope 1, 2, and 3 emissions. This inventory calculates your company’s CO₂ footprint and will serve as the baseline year for setting your targets. It is required that this inventory is completed before you can commit to the SBTi.

The process of setting and having Science-Based Targets validated can vary depending on several factors, such as the complexity of business activities, data availability, and how well current business goals align with climate science.

In general, the entire process—from preparing to receiving SBTi approval—can take anywhere from a few months to over a year, depending on specific circumstances and process efficiency.

You can also choose to set targets in line with SBTi requirements without having them validated.

To set Science-Based Targets, you need detailed data on your organisation’s greenhouse gas emissions. Start by collecting internal data on energy use, such as electricity, gas, and other fuels used in company buildings, production processes, and operational activities.

For scope 3 emissions, which primarily relate to your value chain, you will need data on emissions from suppliers. You should also consider data on commuting, business travel, and waste.

Various departments within the organisation need to provide the data, such as process and project managers, procurement, logistics, HR, or R&D. For an efficient process, it is helpful to have a designated contact person responsible for the process. We guide you through the entire process.