Science-based target
A science-based target (SBT) is a greenhouse gas reduction target whose scale and pace are aligned with climate science and a specified temperature goal. For companies using the Science Based Targets initiative, it must also meet the initiative’s applicable boundary, method, timeframe, and validation criteria.
In simple terms
A target becomes science-based through its underlying pathway and method, not through ambitious wording alone. It defines a base year, target year, emissions boundary, reduction metric, and covered scopes, then translates an emissions pathway into an organization-level commitment. As of 2026-08-12, SBTi requirements are versioned and are transitioning between corporate standard versions. Organizations should use the criteria open for their entity type, sector, target type, and submission date.
Why it matters
A science-based target can connect carbon accounting with measurable reductions consistent with a climate objective. Near-term targets guide immediate action, while longer-term targets can support a net zero pathway. Validation against a named framework improves clarity but does not guarantee achievement; progress still depends on implementation, accurate inventories, and transparent reporting.
Example
For example, a company can prepare a greenhouse gas inventory, select the applicable SBTi pathway and criteria, define covered Scope 1, Scope 2, and Scope 3 emissions, and submit a time-bound reduction target for validation. It then reports actual progress rather than treating validation as proof of future performance.
How it differs
Net zero
A science-based target specifies a quantified reduction pathway and timeframe aligned with climate science; net zero describes an end state in which defined emissions and removals are balanced.
References
Current status
- As of
- Issuer
- Science Based Targets initiative
- Instrument or version
- SBTi corporate target-setting criteria and Corporate Net-Zero Standard
- Status
- Target-setting and validation requirements are active and versioned; a transition from Corporate Net-Zero Standard Version 1.3.1 toward Version 2.0 is underway.
Applicability: The applicable criteria depend on entity type, sector, target type, submission timing, and the SBTi version open for validation; current SBTi resources control.