What is a science-based target?
A science-based target sets the amount and pace of a company's greenhouse gas emissions cuts against a climate pathway. The Science Based Targets initiative (SBTi) publishes the rules; the separate SBTi Services team validates submissions. Only a completed review makes it SBTi-validated.
Why might a customer ask you for one?
A customer may have its own Scope 3 supplier-engagement target, covering value-chain emissions. It may ask for your target wording, SBTi status, covered emissions, base year, target year, reduction percentage, latest inventory and progress. The Salesforce Sustainability Exhibit, for example, can require you to set a target, seek validation and provide a delivery plan.
CDP 2026 Questions 7.53, 7.53.1 and 7.53.2 ask whether you had an active emissions target and request the details and progress for absolute or intensity targets. The SME equivalents are Questions 20.16, 20.16.1 and 20.16.2. CDP's guidance says a structured answer includes the target type, base year, target year, emissions scopes and percentage reduction.
How do near-term, long-term and net-zero targets differ?
Near-term targets cover cuts over 5 to 10 years from submission; SBTi recommends 2030. Long-term targets set the depth of value-chain cuts needed by 2050 or sooner. Most companies reduce emissions by at least 90% under the current Corporate Net-Zero Standard Version 1.3.1. A net-zero target combines both targets, then requires permanent carbon removal for residual emissions, which remain after the long-term target is achieved.
How does SBTi validation work for SMEs and larger companies?
Every company registers in the SBTi Services Validation Portal, which classifies it as an SME, corporate or financial institution. An eligible SME can choose a streamlined route with predefined options and no commitment stage. Its near-term option covers absolute Scope 1 and Scope 2 cuts to 2030; it must measure and reduce Scope 3 but does not need a validated near-term Scope 3 target.
Larger companies use the corporate route. They prepare a full emissions inventory, select the relevant SBTi method and submit the target and supporting data for assessment. A near-term Scope 3 target is required when Scope 3 is 40% or more of total Scope 1, 2 and 3 emissions. A company covered by an SBTi sector standard must follow that sector's method and may not be eligible for the streamlined SME route.
How is a 1.5°C absolute target calculated?
The current minimum linear annual reduction rate is 4.2% of base-year emissions. To calculate the minimum reduction, multiply base-year emissions by 4.2% and by the number of years from the base year to the target year. The April 2026 method then checks whether a higher annual rate is required using the latest inventory, the target's emissions scopes and the applicable sector pathway.
What mistakes should you avoid?
- Calling a near-term target a net-zero target without a long-term target and a plan to neutralize residual emissions.
- Compounding the 4.2% minimum instead of applying it linearly to the base-year emissions for each year.
- Using the SME route without passing its eligibility test, or omitting a required Scope 3 target under the corporate route.
- Counting carbon credits as cuts towards a near-term target. SBTi requires reductions within your emissions inventory.
Is a science-based target mandatory?
SBTi validation is voluntary unless a contract makes it a requirement. Check the wording you received before deciding whether it asks for an internal target, an SBTi-aligned target or formal SBTi validation.
Which SBTi standard applies in 2026?
Companies submitting targets in 2026 use Corporate Net-Zero Standard Version 1.3.1 and Corporate Near-Term Criteria Version 5.3.1. Version 2.0 was published in June 2026, but validation against it opens in 2027.