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Science Based Targets Initiative: What is it?
We work with you to develop climate targets that will still make sense tomorrow.
2015: A historic moment. With the Paris Climate Agreement, almost all countries in the world commit to a common goal: to limit global warming to below 2 °C, preferably 1.5 °C. Sounds simple. But it is not. Especially not for companies that want to get serious - with real climate targets. This is exactly where the Science Based Targets Initiative (SBTi) comes in. What exactly is it ? The initiative provides a binding framework that directly supports the Paris Agreement. How? By focusing on science-based climate targets - and ensuring their feasibility.
The Science Based Targets Network
The SBTi is the result of a collaboration between four climate protection heavyweights: CDP, UN Global Compact, World Resources Institute and WWF. Today, it has become the Science Based Targets Network - a dynamic network of NGOs, governmental organizations and companies.
The goal? Sustainable economic transformation. And not just in terms of climate, but also biodiversity, water and land use. Also on board: the World Business Council for Sustainable Development (WBCSD) and global players from the private sector.
The result is clearly defined standards so that companies can realistically set and achieve their sustainability goals.
Scientifically sound climate targets
Anyone can set climate targets. Setting climate targets that are in line with climate science - that's a different league. Science-based targets are based on the findings of the IPCC (Intergovernmental Panel on Climate Change) and derive specific reduction paths for greenhouse gas emissions. If you make a commitment, you make the right commitment.
The principle is simple: companies make a binding commitment as to how much and how quickly they will reduce their emissions. The basis for calculation? Scientifically tested, geared towards global emissions reduction and compatible with the 1.5 degree target. The difference to voluntary commitments? Binding nature and detailed verification.
The net zero standard: zero tolerance for greenwashing
Net zero - that sounds like an end state at first. But it is above all a path. With the Corporate Net-Zero Standard, the Science Based Targets Initiative has for the first time clearly defined what a science-based net-zero target really means.
The requirements at a glance:
- Rapid and deep emissions reduction: Without detours. Without tricks. CO₂ must go down - and fast.
- Setting short and long-term climate targets: What happens by 2030 counts. But also what has to happen by 2050.
- No net-zero claim until the target is actually achieved: no greenwashing. Only those who have achieved their targets can claim net zero status.
- Beyond value chain mitigation: also invest beyond your own supply chain - for example in CO₂ sinks or climate protection projects.
Net-Zero Standard 2.0 - now it's getting serious
Version 2.0 of the Net Zero Standard now exists - as a draft. And with it, a whole raft of innovations that directly affect companies. The revised standard brings clarity - and takes responsibility seriously.
Here is a comparison of the differences:
| Area | Previous standard (v1.2) | New draft (v2.0) |
|---|---|---|
| Net-zero target | By 2050 at the latest | No change |
| Scope 1 & 2 | Combined targets allowed | Separation mandatory |
| Scope 3 | Cover 67-90% across the board | Focus on areas of influence |
| Electricity accounting | Location- or market-based | Market-based target or a target for carbon-free electricity |
| Transition plan | Voluntary | Mandatory within 12 months |
| Progress review | None | Every 5 years |
| Offsetting | Only in the target year | Also possible earlier |
"Anyone can set climate targets. We make them scientifically watertight."
Opportunities and benefits for companies
Head start
Companies with credible climate targets score points with customers, partners and investors.
Risk minimization
Acting today protects you from regulatory and financial risks tomorrow.
Trust
Science-based targets strengthen the integrity of sustainability strategies.
Innovation driver
Reducing emissions also means optimizing processes, using more efficient technologies and developing new business models.
How do companies achieve their goals?
The path to science-based targets is clearly defined - and involves five steps:
- 1
Commit
Companies declare in writing that they want to set a science-based target.
- 2
Develop
A reduction target that meets the SBTi criteria is developed within 24 months.
- 3
Submit
The target is submitted to the Science Based Targets Initiative for validation.
- 4
Communicate
After successful validation, the target is announced publicly.
- 5
Inform
Companies report annually on their progress - transparently and comprehensibly.
Standards and tools for real results
No balance sheet, no strategy. No strategy, no reduction. The Science Based Targets are based on a clear system: the GHG Protocol (Greenhouse Gas Protocol) - the globally recognized standard for CO₂ accounting. Companies record their emissions by scope:
- Scope 1: Direct emissions from own sources (e.g. vehicle fleet, production)
- Scope 2: Indirect emissions from purchased energy (e.g. electricity, district heating)
- Scope 3: All other indirect emissions along the value chain
In the context of science-based targets, all scopes are relevant - especially Scope 3, as this is often where the largest emissions are generated. PCF (Product Carbon Footprint) and CCF (Corporate Carbon Footprint) are also part of CO₂ accounting. They help to systematically record a company's own carbon footprint for individual products (PCF) or its entire business activities (CCF) and identify areas for action.
A tool that makes the difference: the X-Degree Compatibility Model - XDC for short. Developed by right. based on science, a German company with a clear focus on science-based climate data. What can the XDC do? It makes climate impact measurable. With pinpoint accuracy.
The model calculates a temperature: how many degrees of warming result from a company's current share price? 2,1 °C? 1,8 °C? Or 1.5 degrees? This makes it clear at a glance whether the business strategy is compatible with the Paris Climate Agreement - or not.
The XDC can be used to calculate residual budgets - how much CO₂ is left before the climate balance tips over? And more importantly: where exactly do we need to start? Scope 1, Scope 2, Scope 3 - the model shows where the problem lies. So that companies can develop specific reduction paths and plan strategically instead of just reactively compensating. Climate targets with a system. Decisions with substance.
FAQs: The questions everyone is asking
Science-based targets are climate targets for companies that are based on scientific findings and are compatible with the 1.5 degree target of the Paris Agreement. They provide companies with a clear roadmap for reducing emissions - transparent, verifiable and ambitious.
The Science Based Targets Initiative (SBTi) is an international partnership between CDP, UNGC, WRI and WWF. It helps companies to define, validate and achieve science-based climate targets - and provides a clear framework for implementing the Paris Climate Agreement.
"Net zero" refers to the state in which the amount of greenhouse gas emissions produced by an organization, country or other entity is reduced to zero through mitigation and compensation measures.
This means that the remaining emissions are offset through various methods such as reforestation, carbon capture and storage or other measures to achieve a balance between the emissions produced and the emissions reduced or offset.
The Corporate Net-Zero Standard clearly and scientifically defines what is meant by net zero and gives corporate leaders the certainty that their decarbonization strategies are in line with climate science.
It addresses the previous inconsistency in the definition and interpretation of net zero, which has led to confusion and accusations of greenwashing.
SBTi's Corporate Net-Zero Standard enables companies to set clear science-based net-zero targets, underline their leadership in climate action and demonstrate their commitment to a planet worth living on.
- Completeness: Includes all key emissions along the value chain.
- Early action: Focuses on immediate action, based on climate science.
- Ambition: Aims to limit warming to 1.5°C, supported by sound climate models.
- Timeframe: Commitment to net zero by 2050 at the latest.
- Accountability: Subject to a rigorous and independent review process.
