Governance & Policy
Science Based Targets initiative (SBTi)
Definition
The Science Based Targets initiative is a partnership (CDP, UN Global Compact, WRI, WWF) that defines and validates corporate greenhouse gas targets as "science-based" when consistent with the reductions required to meet the Paris Agreement goals. Its Corporate Net-Zero Standard requires deep absolute reductions — typically at least 90% across scopes by 2050 — with neutralisation only of residual emissions, and it maintains sector-specific pathways and financial institution guidance.
References
This reference provides supporting context for how “Science Based Targets initiative (SBTi)” is defined and used.
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Overview
How it is used
Companies submit targets for validation against SBTi criteria; investors and customers screen for validated targets; the initiative publishes target dashboards and sector guidance.
Why it matters
SBTi turned "Paris-aligned" from rhetoric into an auditable condition — the closest thing corporate climate commitments have to a referee.