Science-based targets (SBTs)

What are Science-based targets?

Science-based targets are methods for companies to define greenhouse gas (GHG) emission reduction targets in line with the latest climate science. SBTs ensure that emission reductions meet decarbonisation targets of limiting global warming to 1.5 °C as set out by the Paris Agreement.  

Science Based Targets initiative (SBTi)

Established in 2015, the Science Based Targets initiative (SBTi) developed globally recognised methodologies and frameworks for companies taking global climate action. Then in 2021, the SBTi launched the Corporate Net-Zero Standard, which outlines the criteria for companies to set near- and long-term SBTs in line with reducing carbon emissions. While near-term targets are set at five to ten years, long-term SBTs reach to the end of a company’s decarbonisation journey of net zero emissions, which must be achieved no later than 2050.  

Science-based targets and net zero

For companies taking action to achieve their targets, a comprehensive corporate carbon footprint (CCF) across all scopes and categories of the Greenhouse Gas Protocol (GHG Protocol) should be measured for the basis of developing SBTs. The GHG Protocol provides a standardised framework for measuring the CCF, which makes it comparable across companies. The CCF builds a baseline from which companies can define their ambitions and reduction targets across different scopes and categories to choose where to focus their reduction levers.  

The overall goal is to enable businesses to use SBTs to help reach net zero by measuring their carbon footprint in a transparent manner, which is good for both the environment and their investors. Calculating product carbon footprints considers the entire lifecycle of a product, which provides key information for primary data. After that, they can create targets depending on the emissions scope.  

Science-based targets for scopes 1 and 2

Scope 1 and scope 2 emissions come from internal operations. Therefore, the SBTi recommends that SBTs should cover 90% of these emissions company-wide for near-term targets and 95% for net zero in the long-term decarbonisation pathway towards 1.5 °C. Companies can even set a separate scope 2 target by committing to procure renewable energy rather than setting a percentage-reduction target. Absolute reduction targets put scopes 1 and 2 together because of a company’s direct influence on these emissions.  

Science-based targets for scope 3

Scope 3 emissions, which include all indirect emissions in a company’s value chain, often account for 75% or more of a company’s total emissions. These emissions are difficult for companies to measure because of ambiguities on how exactly to measure emissions outside of their operations. This complicates target setting for scope 3, which is why company’s benefit from a robust GHG reduction approach and a supplier engagement strategy that seeks data to make the emissions measurable.

Compared to scopes 1 and 2, near-term SBTs for scope 3 should cover 67% of emissions and 90% for net zero.  

ClimatePartner supports businesses through understanding and setting targets, determining which strategies lead towards their prioritised GHG emission reduction goals.

Find out more about how ClimatePartner can help with your science-based targets.