Science Based Targets Initiative (SBTi)

Category: Environment and Ecology — Climate Change and Corporate Sustainability

The Science Based Targets initiative (SBTi) is an organisation that develops standards and guidance to help companies and financial institutions establish greenhouse-gas emission-reduction targets aligned with climate science.

Key facts

  • SBTi supports corporate climate action consistent with limiting global warming.

  • It provides frameworks for setting near-term emissions-reduction targets and long-term net-zero targets.

  • Targets address emissions from company operations and, where applicable, value chains.

  • Greenhouse-gas accounting commonly distinguishes three scopes:

    • Scope 1: Direct emissions from sources owned or controlled by an organisation.

    • Scope 2: Indirect emissions associated with purchased electricity, heat, steam or cooling.

    • Scope 3: Other indirect value-chain emissions, such as those associated with suppliers, transport and product use.

  • Companies can submit eligible targets for validation against applicable SBTi standards.

Current development

The SBTi published its Corporate Net-Zero Standard Version 2.0 in June 2026. Companies setting targets in 2026 are advised to use the applicable existing standard, Version 1.3.1, while preparing for the transition to validation under Version 2.0 from early 2027.

Science Based Targets Initiative
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UPSC key pointers

  • SBTi concerns corporate greenhouse-gas emissions and climate targets.

  • Scope 1 means direct emissions; Scope 2 concerns purchased energy; Scope 3 covers other value-chain emissions.

  • SBTi is not a United Nations treaty or a government regulator.

  • Science-based targets and carbon offsets are not interchangeable: emissions reductions within a company's operations and value chain remain central to credible climate action.