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.