SBTi: science-based targets

The SBTi (Science Based Targets initiative) is a global initiative that defines and validates corporate emission reduction targets aligned with climate science, to limit warming to 1.5 °C. It was created in 2015 by CDP, the UN Global Compact, WRI and WWF, and has become the reference standard for companies that want to demonstrate a credible climate commitment verified by a third party.

They are greenhouse gas emission reduction targets calculated so that the company helps keep global warming below 1.5 °C, following the trajectory set by climate science. In practice, they mean cutting emissions at a set pace (around 4.2% a year for 1.5 °C) and covering scopes 1, 2 and 3 where scope 3 is material.

The process has five stages: 1) Commit by signing the commitment letter. 2) Develop the targets by measuring your carbon footprint and modelling the goals. 3) Submit the targets to the SBTi for validation. 4) Communicate the validated targets. 5) Disclose your progress every year. From commitment, you have 24 months to submit the targets.

Yes. The SBTi requires scope 3 to be included when it makes up a material share of the footprint (usually above 40% of the total). For most companies scope 3 is the largest part of emissions, so setting credible targets means measuring the value chain properly: purchases, transport, product use and, where relevant, FLAG.

Near-term (short-term) targets set reductions for the next 5 to 10 years and are the first step. Net-zero (long-term) targets require cutting emissions by at least 90% across the whole value chain before 2050 and neutralising only the residual with permanent removals. The SBTi Net-Zero Standard defines both.

From commitment, you have 24 months to develop and submit the targets. Measuring and modelling usually takes two to four months depending on data availability, and validation by the SBTi can take several more months, with possible corrections. With expert guidance and traceable data, the process is much faster.

It is version 2.0 of the SBTi net-zero standard, published on 11 June 2026. It shifts the focus to executing and demonstrating progress, not just setting the target. It distinguishes two company categories: A (large companies, and medium-sized companies in high-income countries) with mandatory scope 3 targets for every category making up 5% or more of emissions, and B (small companies, and medium-sized companies in lower-income countries) with proportionate obligations. It affects any company setting or revalidating targets: if you set targets in 2026 you use version 1.3.1; from 2027 you can use 2.0, and it becomes mandatory on 1 February 2028.

The main changes in version 2.0 are: scope 3 coverage by materiality (categories at 5% or more, instead of the old 67% threshold); scope 1 and scope 2 ambition set separately; a framework to take responsibility for current emissions through climate finance beyond the value chain; a residual absorption pathway up to 100% in the net-zero year; and recognition of "best effort", which lets a company acting in good faith stay on track even if it misses a target. At Dcycle we keep the methodology up to date so your targets meet the current criteria.

Dcycle guides you through the five phases: scope 3 measurement, modelling targets aligned with 1.5 °C, preparing the technical report and registration, guidance through official validation, and annual progress tracking. All with full data traceability and continuity year over year, so your targets withstand any review.