A Guide to Science Based Targets (SBT) and the Science Based Targets initiative (SBTi)
What Is the Science Based Targets initiative (SBTi)?
The Science Based Targets initiative (SBTi) is a global climate action organization launched by CDP, the UN Global Compact (UNGC), the World Resources Institute (WRI), and the World Wide Fund for Nature (WWF). As part of the Global Business Climate Alliance, SBTi provides companies with a clear pathway to set science based emissions reduction targets in line with the goals of the Paris Agreement, aiming to limit global warming to 1.5°C above pre-industrial levels.
What Are Science Based Targets (SBTs)?
Science Based Targets (SBTs) are greenhouse gas (GHG) emissions reduction goals that are aligned with climate science. To qualify as “science based,” a target must:
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Align with limiting global warming to 1.5°C
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Include clear timeframes and coverage of emissions from Scope 1, 2, and 3
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Be validated and published by the SBTi
Targets typically fall into two categories:
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Near-term targets
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Net-zero targets
Why Should Companies Set Science Based Targets?
As of the end of 2023, over 4,205 companies and financial institutions worldwide had their climate targets validated by SBTi — including 141 Chinese companies such as JD Logistics and Lenovo.
Setting science based targets empowers companies to:
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Establish a clear decarbonization roadmap aligned with climate science
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Promote innovation and unlock new technologies and financing opportunities
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Reduce regulatory and transition risks while enhancing investor confidence
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Demonstrate sustainability leadership to customers, partners, and regulators
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Strengthen supply chain resilience and prepare for future carbon disclosures
How to Set a Science Based Target?
To set a target, companies must first calculate their Scope 1, 2, and 3 emissions, then develop targets using SBTi-approved methodologies, tools, and guidelines. The process typically involves:
Fast-Track for SMEs
Small and medium-sized enterprises (SMEs) meeting certain criteria may bypass the standard commitment phase and directly submit their targets for validation. SME Criteria:
- Scope 1 and location-based Scope 2 emissions < 10,000 t CO₂e/year
- Not a financial institution or involved in oil & gas
- Not subject to sector-specific guidance by SBTi
And meet at least three of the following:
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Fewer than 250 employees
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Annual turnover < €50 million
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Total assets < €25 million
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No operations in sectors such as forestry, agriculture, livestock, or tobacco processing
Our Services
We offer end-to-end support to help your organization set and implement science-based climate targets:
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SBTi Commitment Submission Support
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Corporate Carbon Footprint Accounting (Scope 1/2/3)
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Target Development and Submission
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SBTi Review Coordination and Official Liaison
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Communication Support and Annual Progress Disclosure
Why Choose Us?
At REACH24H, we are committed to driving sustainability through professional, science-based carbon services. Our team includes:
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Certified greenhouse gas verifiers (CCAA)
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Carbon label evaluation experts
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Master’s graduates from Top 50 global universities
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Deep knowledge of carbon accounting and climate policy
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Rich experience in project delivery and regulatory liaison
We are certified as:
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Authorized Carbon Label Evaluation Institution
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AAA-Rated Low Carbon Service Provider
By serving as a bridge between businesses, government, and industry associations, we help organizations capitalize on green transformation opportunities while ensuring compliance and long-term sustainability.
