Science Based Targets (SBTi): How Corporate Climate Targets Get Validated

What SBTi validates

Near-term targets (5–10 year horizon): typically 42% absolute reduction of Scope 1Scope 1Direct GHG emissions from sources you own or control — fuel combustion, company vehicles, fugitive emissions.Full definition →Guide →+2 by 2030 versus 2019. Scope 3Scope 3All other indirect emissions across your value chain — purchased goods, travel, transport, use of sold products.Full definition →Guide → target required if it exceeds 40% of total emissions.

Net-zero targets (2050 or earlier): >90% reduction across all scopes with residuals neutralized by permanent removals. Interim milestones required.

The SME route

For companies with <250 employees and outside high-impact sectors, SBTi offers a streamlined route: pre-approved target language, single-step validation, fixed low fee (~$1,000). No Scope 3Scope 3All other indirect emissions across your value chain — purchased goods, travel, transport, use of sold products.Full definition →Guide → target required. Approval typically inside 60 days.

Common submission mistakes

Setting an intensity target when SBTi requires absolute. Missing the Scope 3Scope 3All other indirect emissions across your value chain — purchased goods, travel, transport, use of sold products.Full definition →Guide → threshold check. Using a base year without documented data quality. Committing to renewables without a specific instrument (PPAPPALong-term contract to buy electricity from a specific generator, often used to source renewables.Full definition →, GOGuarantee of OriginEU electronic certificate certifying that electricity was produced from renewable sources.Full definition →, on-site).