SBTi (Science Based Targets initiative)

The Science Based Targets initiative (SBTi) is a partnership between CDP, the United Nations Global Compact, WRI, and WWF that helps companies set emissions reduction targets aligned with climate science. An SBTi-validated target demonstrates that a company’s decarbonisation plan is consistent with limiting global warming to 1.5°C above pre-industrial levels.

The SBTi framework includes two types of targets:

• Near-term targets: Typically 5–10 years, covering Scope 1 and Scope 2 emissions (mandatory) and Scope 3 emissions (required if Scope 3 represents more than 40% of total emissions)
• Long-term / Net-Zero targets: Aligned with reaching net zero emissions by 2050 at the latest, requiring deep decarbonisation of at least 90% before any residual neutralisation

The target-setting process follows these steps:

1. Commit, submit a letter to SBTi signalling intent
2. Develop, calculate a baseline carbon footprint using the GHG Protocol and model reduction pathways
3. Submit, present targets for validation against SBTi criteria
4. Communicate, publicly disclose validated targets and progress

As of 2025, over 7,000 companies worldwide have committed to or set science-based targets. Under the CSRD, having an SBTi-validated target strengthens climate transition plan disclosures under ESRS E1.

Dcycle’s decarbonisation tools help companies model reduction scenarios and track progress toward their science-based targets.