Science-Based Targets to Net Zero

Last updated: May 15, 2026.

Science-based targets help companies set emissions reduction goals that are aligned with climate science rather than with what happens to be convenient for the next reporting cycle. They are most often associated with the Science Based Targets initiative, or SBTi, which validates corporate emissions reduction targets against published criteria.

For companies, the practical question is not only whether to announce a net-zero ambition. It is whether the company has a reliable greenhouse gas inventory, understands its Scope 3 exposure, knows which reduction levers are realistic, and can support target claims with data, governance, and a transition plan.

This guide explains what science-based targets are, how near-term and long-term targets differ, how SBTi validation works, what is changing in the Corporate Net-Zero Standard, and what companies should prepare before setting public targets. Keslio can help with GHG emissions calculations, sustainability strategy, and reporting and communications.

Short answer: A science-based target is an emissions reduction target aligned with the scale and pace of decarbonization needed to limit warming in line with climate science. Companies usually need a GHG inventory, baseline year, emissions scopes, target boundary, reduction pathway, and implementation plan before submitting targets for validation. SBTi criteria are currently in transition, so companies should check the current SBTi rules before making public claims or submissions.

What science-based targets are

A science-based target defines how much and how quickly a company should reduce greenhouse gas emissions. The purpose is to move from broad climate ambition to a measurable reduction pathway.

Targets can cover Scope 1, Scope 2, and Scope 3 emissions. Scope 1 includes direct emissions from sources the company owns or controls. Scope 2 covers purchased electricity, steam, heat, or cooling. Scope 3 covers value-chain emissions such as purchased goods and services, logistics, business travel, employee commuting, use of sold products, waste, and investments.

For a refresher on emissions categories, see Keslio's guide to Scope 1, Scope 2, and Scope 3 emissions.

What SBTi does

The Science Based Targets initiative develops standards, criteria, guidance, and validation processes for corporate emissions reduction targets. Companies can submit targets to SBTi for validation, and approved targets are published by SBTi.

SBTi validation is not the same as assurance over a company's emissions data, financial statements, or future delivery. It means the submitted target has been assessed against SBTi's target-setting criteria. Companies still need strong internal data controls, emissions accounting, governance, and reporting to make progress credible.

Near-term, long-term, and net-zero targets

Companies often confuse the different target types. In practice, they serve different purposes.

Near-term targets: emissions reduction targets over a shorter period, usually used to drive immediate action and accountability.
Long-term targets: deeper decarbonization targets that define the level of reduction needed by the net-zero year.
Net-zero targets: targets that combine deep value-chain emissions reductions with neutralization of residual emissions at the net-zero date.
Beyond value chain mitigation: climate action or finance outside the company's own value chain, reported separately from progress against science-based targets.

The distinction matters because a company cannot credibly claim net zero by buying credits while its own value-chain emissions remain largely unchanged. Reduction inside the value chain comes first. Any use of removals, credits, or beyond value chain mitigation needs clear boundaries and careful claim language.

For the separate BVCM concept, see Keslio's article on beyond value chain mitigation.

The SBTi standard is changing

SBTi's Corporate Net-Zero Standard is being updated. As of this update, SBTi's public materials say companies may continue submitting targets under the current Corporate Net-Zero Standard Version 1.3.1 and Near-Term Criteria Version 5.3.1 until December 31, 2027. SBTi has also been consulting on Corporate Net-Zero Standard Version 2, with the updated standard expected to apply to new submissions from January 1, 2028.

The practical implication is simple: companies should not rely on an old summary of SBTi requirements. Before submitting or announcing targets, confirm the current criteria, sector guidance, validation route, and transition timing on SBTi's official website.

This is especially important for companies in sectors with specific criteria, companies with significant Scope 3 emissions, financial institutions, land-intensive sectors, and companies considering net-zero or supplier-engagement targets.

Before setting targets, build the emissions baseline

A science-based target is only as strong as the baseline behind it. Companies should calculate emissions before choosing a target year or reduction percentage.

A target-ready baseline should include:

The baseline year and reporting period.
The organizational boundary and consolidation approach.
Scope 1 emissions sources such as fuel, fleet, refrigerants, and process emissions.
Scope 2 purchased electricity, steam, heat, or cooling.
A Scope 3 screening to identify relevant categories.
Activity data sources, emission factors, assumptions, exclusions, and uncertainty.
Data owners and a process for annual updates.

If your emissions data is still rough, improve the inventory before making a public target claim. Keslio's article on improving emissions data accounting explains how to strengthen the data foundation.

Understand Scope 3 before committing

Scope 3 is often the hardest part of science-based target setting. For many companies, purchased goods and services, logistics, business travel, cloud services, product use, or investments can be larger than direct emissions.

Companies should identify which Scope 3 categories are relevant, how material they are, how good the data is, and which suppliers or customers influence the reduction pathway. Depending on SBTi criteria and the company's emissions profile, Scope 3 may need to be included in targets.

This is where target setting becomes a commercial and procurement issue, not just a sustainability calculation. The company may need supplier data requests, low-carbon purchasing decisions, contract language, supplier engagement targets, or customer collaboration.

Build the transition plan with the target

A target without a transition plan can become a liability. A target says what the company wants to achieve. A transition plan explains how it expects to get there.

A useful transition plan includes:

Priority emissions sources and reduction levers.
Operational changes, procurement changes, product changes, or supplier actions.
Budget, capital expenditure, and operating expenditure needs.
Governance and named owners.
Milestones before the target year.
Supplier and customer dependencies.
Data improvement actions.
Progress reporting and review cadence.

For a broader implementation flow, see Keslio's guide on how to build a strong climate strategy.

How SBTi validation usually works

The exact SBTi process can change, and companies should check the current SBTi route before starting. A typical process includes:

Prepare: calculate emissions, choose baseline year, confirm target boundary, and identify the applicable criteria.
Develop: draft near-term, long-term, net-zero, or sector-specific targets using current SBTi tools and guidance.
Submit: provide the required forms, target language, emissions data, and supporting information for validation.
Validate: respond to SBTi questions or feedback during the validation process.
Communicate: publish approved target language accurately and avoid implying more than SBTi has validated.
Disclose: report progress annually and update targets when required by criteria, business changes, or methodology changes.

SMEs may have streamlined routes in some cases, but eligibility and requirements should be checked directly with SBTi because criteria and sector exclusions can change.

How to communicate science-based targets

Approved target language should be used carefully. A company should not turn a validated target into a broader claim that the whole company is already net zero, carbon neutral, Paris-aligned in every respect, or guaranteed to achieve the target.

Good communication explains:

The target boundary and scopes covered.
The baseline year and target year.
The reduction percentage or pathway.
Whether Scope 3 is included and which categories are covered.
Whether the target is near-term, long-term, net-zero, or supplier-engagement based.
What actions support the target.
What progress has been made and what gaps remain.

For claims discipline, see Keslio's guide on communicating sustainability efforts without greenwashing.

Common mistakes

Setting targets before calculating emissions: the target may need to change once the real baseline is known.
Ignoring Scope 3: value-chain emissions often drive the target-setting challenge.
Using old criteria: SBTi requirements are changing, so current guidance matters.
Confusing validation with assurance: target validation does not verify every underlying data point or guarantee future delivery.
Publishing vague net-zero claims: claims need boundaries, target dates, scopes, and evidence.
Relying on offsets too early: value-chain emissions reductions should come before credits or removals.
No transition plan: a target without actions, owners, and budgets is hard to deliver.
No annual data refresh: targets depend on updated emissions data and business changes.

What companies should prepare

Before starting a science-based target project, gather:

Entity, site, and operational boundary information.
Scope 1 and Scope 2 activity data and emissions calculations.
Scope 3 screening and category-level estimates where available.
Supplier, procurement, logistics, travel, energy, fleet, and product data.
Existing climate targets, net-zero claims, or customer commitments.
Customer, investor, lender, or parent-company requests related to targets.
Reduction initiatives already underway or planned.
Potential reduction levers, costs, dependencies, and owners.
Governance records and approval route for target submission and public claims.

How Keslio can help

Keslio helps companies prepare the data and strategy work needed before setting or communicating climate targets. This can include:

Calculating Scope 1, Scope 2, and relevant Scope 3 emissions.
Reviewing whether the company is ready for target setting.
Identifying likely target boundaries, gaps, and data-quality issues.
Building a climate strategy and transition-plan workplan.
Preparing supplier data requests and customer-ready emissions responses.
Drafting target-related disclosure and claims language carefully.
Creating annual refresh processes for emissions data and target progress.

If you are considering science-based targets, Keslio's GHG emissions calculations and sustainability strategy services can help you build the foundation before making a public commitment.