Science Based Targets (SBTs) are greenhouse gas (GHG) reduction goals aligned with what the latest climate science deems necessary to meet the Paris Agreement objectives — limiting global temperature rise to 1.5°C above pre-industrial levels.

Unlike traditional sustainability goals, SBTs are quantitative, time-bound, and independently validated. They show your company is taking credible, measurable action toward decarbonisation.

Setting SBTs is a clear signal to customers, investors, and regulators that your business is serious about climate impact — not just corporate social responsibility.

Why Science-Based Targets Matter

Science-based targets help companies move beyond vague sustainability promises. They provide a data-driven framework for carbon reduction that’s recognised by the world’s most respected climate initiatives.

Here’s why they matter for your business:

Investor and Customer Confidence

ESG-conscious investors and procurement teams increasingly expect credible targets backed by science. SBTs enhance your brand’s reputation and attractiveness in competitive markets.

Regulatory Alignment

With the CSRD and Sustainable Finance Disclosure Regulation (SFDR) in full swing, companies need to demonstrate quantifiable progress toward emissions reduction. SBTs provide the foundation.

EcoVadis and ESG Ratings

SBTs directly strengthen your EcoVadis environmental score, proving your carbon management efforts are science-aligned and forward-looking.

Operational Efficiency

Decarbonisation often drives cost savings — from reduced energy bills to more efficient logistics and supply chains.

The SBTi Framework Explained

The Science Based Targets initiative (SBTi) provides the global standard for setting and validating targets.

Their framework is built around five core steps:

Commit – Submit a commitment letter to the SBTi pledging to set a science-based target.

Develop – Calculate your company’s GHG footprint and define a target aligned with the 1.5°C pathway.

Submit – Send your proposed target to the SBTi for official validation.

Communicate – Publicly announce your approved target.

Disclose – Report progress annually to ensure accountability and transparency.

How to Set Science-Based Targets (Step-by-Step)

Here’s a practical roadmap to develop and implement science-based targets effectively.

Step 1: Measure Your Carbon Footprint

Before you can set a reduction goal, you need to understand your current emissions baseline.

Use the Greenhouse Gas Protocol to calculate your emissions across:

Scope 1: Direct emissions (fuel combustion, company vehicles).

Scope 2: Indirect emissions from purchased electricity and heat.

Scope 3: All other indirect emissions in your value chain (procurement, logistics, employee travel, waste, investments, etc.).

Platforms like Emerald Power can automate this process by collecting and consolidating emissions data from multiple sources.

Step 2: Define Your Target Boundaries

Determine which parts of your organisation (and which emission scopes) will be covered.

Most SBTs cover at least 95% of Scope 1 and 2 and a significant portion of Scope 3 if it represents more than 40% of total emissions.

Being transparent about your coverage is crucial for credibility and SBTi validation.

Step 3: Set Reduction Targets Aligned with 1.5°C

Your reduction target must be consistent with the SBTi’s sector-specific pathways.

For example:

Manufacturing: Reduce absolute Scope 1 and 2 emissions by 42% by 2030.

Services: Focus on renewable electricity and supplier engagement.

Financial institutions: Align portfolio emissions with PCAF standards.

Use tools like the SBTi Target Setting Tool to calculate your baseline and future trajectory.

Step 4: Engage Suppliers and Stakeholders

Scope 3 emissions often represent the largest share of your carbon footprint.

That means supplier engagement is essential for achieving your SBTs.

Encourage suppliers to measure and disclose their emissions or set their own targets.

You can manage this process efficiently using platforms like Emerald Power, which facilitates supplier data collection and reporting.

Step 5: Implement Reduction Initiatives

Once your targets are approved, move from planning to execution.

Common strategies include:

Switching to 100% renewable energy (via RECs or PPAs).

Electrifying company fleets.

Improving energy efficiency in facilities and operations.

Re-engineering product designs to lower material and transport emissions.

Document your progress and revisit your roadmap annually.

Step 6: Report and Communicate Progress

SBTi requires annual progress disclosure. You can do this through your sustainability report, CDP submission, or EcoVadis profile.

Transparency builds trust — and helps keep your teams accountable.

How Technology Can Simplify the Process

Tracking emissions manually across multiple entities is complex.

That’s where Emerald Power comes in — a carbon reporting platform designed to help businesses:

Collect Scope 1, 2, and 3 data from across operations and suppliers.

Calculate emissions in line with GHG Protocol standards.

Track progress toward science-based targets in real time.

Generate reports compatible with SBTi, CSRD, and EcoVadis frameworks.

With automation and built-in validation checks, you can confidently set, track, and achieve your climate goals.

The Bottom Line

Setting science-based targets is one of the most credible and impactful steps a business can take on its sustainability journey.

They transform your climate strategy from aspiration to action — and position your company for long-term resilience, regulatory compliance, and investor confidence.

Whether you’re a manufacturer, investor, or service provider, now is the time to start aligning your business with a 1.5°C future.

Ready to Set Your Science-Based Targets?

Emerald Power helps organisations of all sizes measure emissions, model reduction scenarios, and align with SBTi and CSRD frameworks.

Frequently Asked Questions (FAQ)

1. What is the Science Based Targets initiative (SBTi)?

The SBTi

is a global partnership that validates corporate climate targets to ensure they align with the goals of the Paris Agreement.

2. Why should my company set science-based targets?

SBTs demonstrate climate leadership, build stakeholder trust, and prepare your business for upcoming ESG disclosure laws such as CSRD and SFDR.

3. How long does it take to get targets approved by SBTi?

The review and validation process typically takes 4–6 months, depending on data quality and completeness of your submission.

4. Do SMEs need to follow the same process?

No. The SBTi has a simplified SME pathway that allows smaller companies to commit and publish targets without extensive validation costs.

5. How can software help in setting science-based targets?

Platforms like Emerald Power automate carbon data collection, help you calculate emissions accurately, and generate evidence-based reduction plans aligned with SBTi requirements.