Science-based targets: what the SBTi asks of a UK company

A greenhouse gas reduction target that the Science Based Targets initiative (SBTi) has validated against its criteria. Near-term targets must cover a minimum of 5 and a maximum of 10 years from submission, and Scope 1 and 2 targets must be consistent with limiting warming to 1.5°C. The SBTi is a UK registered charity; its subsidiary SBTi Services Limited runs target validation.

A near-term target covers 5 to 10 years from submission and at least 95% of Scope 1 and 2 emissions, plus Scope 3 where that is 40% or more of the total. A long-term target, required for a net-zero target, has a target year of 2050 or sooner, covers at least 95% of Scope 1 and 2 and 90% of Scope 3 emissions, and for many companies means at least a 90% absolute reduction. Net-zero is reached only when the long-term target is met and residual emissions are neutralised.

Under criterion C4 of the SBTi Corporate Near-Term Criteria, when a company's relevant Scope 3 emissions are 40% or more of its total Scope 1, 2 and 3 emissions. The near-term Scope 3 targets must then cover at least 67% of Scope 3 emissions (C6). Companies that sell or distribute natural gas or other fossil fuels must set a separate Scope 3 target for the use of sold products regardless of its share.

SBTi Services publishes its prices. Under its Target Validation Service Offerings V6.1, effective 5 January 2026, a corporate near-term validation costs from $13,000 (turnover under €250 million) to $26,000 (€10 billion or more), and a near-term and net-zero package from $17,000 to $34,000. For SMEs, UK-registered companies pay £933 or £1,493 for near-term validation, and £1,866 or £2,612 for near-term and net-zero, excluding VAT, depending on turnover tier.

The SBTi's own documents give different figures. The Service Offerings say corporate validation results are delivered within 40 business days of the service start date, with 60 days for financial institutions and no specific timeframe for SMEs. The SBTi's how-it-works page says assessment is usually finished within 12 weeks of submission. A company that commits has a 24-month window to submit targets, and must announce validated targets within 6 months.

Yes, through the SME route if it meets all of four conditions — under 10,000 tCO2e across Scope 1 and location-based Scope 2, not a financial institution or oil and gas company, not required to use sector-specific criteria, and not a subsidiary of a parent in the corporate route — and three of four further tests: fewer than 250 employees, turnover under €50 million, total assets under €25 million, and not in a mandatory FLAG sector. An SME may choose the corporate route instead.

No. No UK law requires a company to set or validate a science-based target. The UK's 2050 net zero target in the Climate Change Act 2008 binds the Secretary of State, not companies. Listed companies reporting under UK SRS S2 disclose the targets they have set and whether the target and its methodology were validated by a third party, but no target is required.

A major revision published on 11 June 2026. Validations under it open on 1 February 2027; companies may submit under V1.3.1 until 31 January 2028, and V2.0 becomes mandatory for all submissions from 1 February 2028. The SBTi tells companies with commitments or target renewals due in 2026 or 2027 to keep using V1.3.1, and companies with existing validated targets do not need to set new ones.

No. Criterion C11 of the near-term criteria says the use of carbon credits must not be counted as emission reductions toward progress on near-term targets, and the Net-Zero Standard criteria apply the same rule to long-term targets. Credits may be used only to neutralise residual emissions or to finance mitigation beyond the value chain.

No. Only SBTi Services validates targets. Consultants and software providers can help a company build its inventory, model targets with the SBTi's tools and prepare a submission, but they cannot approve one, and the SBTi does not accredit consultants to do so.