Science-based targets: what the SBTi standard actually asks
Science-based targets translate the 1.5°C goal of the Paris Agreement into company-level emissions cuts.
The Science Based Targets initiative sets the criteria, validates the maths, and increasingly shapes how UK boards describe their climate ambition.
This is what its Net-Zero Standard requires — and how it lines up with UK SRS S2 and the UK's statutory 2050 net-zero target.
What a science-based target is
A science-based target is an emissions-reduction goal aligned with what climate science says is needed to limit global warming to 1.5°C above pre-industrial levels[1].
The Science Based Targets initiative (SBTi) is the body that defines the criteria and independently validates company targets against them. It is incorporated as a UK charity, with target validation run through SBTi Services[3].
The difference from a generic “net-zero pledge” is rigour. An SBTi target has to cover a defined share of a company’s emissions, hit a minimum annual rate of reduction, and survive external validation before it can be claimed[2].
Emissions are measured against the GHG Protocol categories of Scope 1, 2 and 3[7] — the same accounting basis used for carbon reporting and Scope 3 reporting.
Near-term and net-zero targets
The SBTi Corporate Net-Zero Standard splits a company’s commitment into two layers — and they do different jobs.
Near-term targets are the foundation, and are mandatory for any company seeking validation. They set how much a company must cut emissions over the next 5 to 10 years, and must cover at least 95% of Scope 1 and 2 emissions[1].
Net-zero (long-term) targets go further. They commit a company to reduce emissions by at least 90% across the value chain by no later than 2050, and to neutralise any residual emissions at the target year with permanent carbon removals[1].
| Near-term target | Long-term (net-zero) target | |
|---|---|---|
| Time horizon | 5–10 years from submission | By 2050 at the latest |
| Scope 1 & 2 coverage | 95% minimum | Aligned to net zero |
| Scope 3 coverage | 67% (if Scope 3 ≥40% of total) | 90% minimum (all companies) |
| Required for validation? | Yes — mandatory | Required for a net-zero claim |
| Headline ambition | 4.2% linear annual cut (Scope 1 & 2) | ≥90% value-chain reduction |
1.5°C alignment and the minimum reduction rate
Since July 2022 the SBTi has only validated Scope 1 and 2 targets aligned with 1.5°C — the more demanding of the Paris Agreement’s temperature goals[1].
Under the cross-sector pathway, that ambition is expressed as a minimum linear reduction rate of 4.2% per year for Scope 1 and 2 emissions, with the rate adjusting to the time remaining to the company’s net-zero year[2].
A near-term Scope 3 target is required when Scope 3 emissions are 40% or more of a company’s total Scope 1, 2 and 3 emissions — which applies to the vast majority of companies — and must cover at least 67% of those emissions[1].
Base years must be no earlier than 2015, anchoring every target to the Paris baseline rather than a flattering recent year[3].
The SBTi validation process
Getting a target recognised follows a defined sequence, and the validation step is what distinguishes an SBTi target from a self-declared one.
| Stage | What happens | Note |
|---|---|---|
| 1. Commit | Submit a commitment letter to the SBTi | 24 months to submit targets |
| 2. Develop | Build targets against the SBTi criteria | Near-term and, optionally, long-term |
| 3. Validate | Submit to SBTi Services for assessment | Targets checked against the criteria |
| 4. Communicate | Announce validated targets publicly | Disclose to stakeholders |
| 5. Report | Disclose emissions and progress | Annual reporting against the target |
Signing a commitment letter gives a company 24 months to submit a near-term or net-zero target for validation; a company may also skip the letter and move straight to developing and submitting targets[4].
How science-based targets meet UK SRS S2
For UK reporters, the practical question is how a voluntary SBTi target sits alongside mandatory disclosure.
UK SRS S2 requires an in-scope company to disclose the climate-related targets it has set — both quantitative and qualitative — including any required by law or regulation, and how those targets relate to greenhouse-gas emissions[6].
A validated science-based target is well suited to that disclosure: it is quantified, externally assured against published criteria, and tied to a clear time horizon. But having an SBTi target is voluntary, and it does not replace the S2 disclosures themselves — it is one credible target a company can report under them[6].
For who falls within S2 and when, see our UK SRS requirements analysis.
Company targets and the UK’s 2050 net-zero goal
The UK has a legally binding target to bring all greenhouse-gas emissions to net zero by 2050, set under the Climate Change Act 2008 as amended in 2019[5].
The SBTi Net-Zero Standard asks companies to set long-term targets reaching net zero by 2050 at the latest, so a company-level science-based target broadly mirrors the national trajectory[3].
The two are not the same instrument: the statutory 2050 target binds the UK as a whole, while the SBTi framework is a voluntary corporate standard. But for a UK board, aligning to the SBTi 2050 horizon is a direct way to show its ambition tracks the country’s legal commitment[5].
Science-based targets: frequently asked questions
What is a science-based target?
A science-based target is a corporate greenhouse-gas reduction goal that is consistent with the level of decarbonisation the latest climate science says is needed to limit global warming to 1.5°C. The Science Based Targets initiative (SBTi) sets the criteria and validates company targets against them. Under the SBTi Net-Zero Standard, near-term targets define cuts over the next 5 to 10 years and long-term targets commit a company to reduce emissions by at least 90% across its value chain by no later than 2050.
What is the difference between a near-term target and a net-zero target?
A near-term target is mandatory for every company seeking SBTi validation: it covers a 5 to 10 year period and must include at least 95% of Scope 1 and 2 emissions. A net-zero (long-term) target goes further, committing the company to reduce emissions by at least 90% across the value chain by 2050 at the latest and to neutralise residual emissions with permanent removals. Near-term targets are the required first step; a net-zero target adds the long-term destination.
When is a Scope 3 target required?
Under the SBTi criteria a Scope 3 target is required for near-term validation when a company's Scope 3 emissions are 40% or more of its total Scope 1, 2 and 3 emissions — which is the case for the vast majority of companies. Near-term Scope 3 targets must cover at least 67% of those emissions. For long-term net-zero targets the boundary widens to cover at least 90% of Scope 3 emissions.
How does the SBTi validation process work?
There are five stages. A company commits by submitting a commitment letter, then has 24 months to develop and submit targets. It develops targets against the SBTi criteria, submits them to SBTi Services for validation, communicates validated targets publicly, and reports progress against them annually. A company can also move straight to developing and submitting targets without first signing a commitment letter.
Do science-based targets satisfy UK SRS S2 disclosure requirements?
Not by themselves. UK SRS S2 requires an in-scope company to disclose the quantitative and qualitative climate-related targets it has set, including any required by law or regulation and how they relate to greenhouse-gas emissions. A validated science-based target is a credible, externally assured target a company can disclose under S2, but having an SBTi target is voluntary and is not a substitute for the S2 disclosures themselves.
How do science-based targets relate to the UK's 2050 net-zero target?
The UK has a legally binding target to bring all greenhouse gas emissions to net zero by 2050, set under the Climate Change Act 2008 as amended in 2019. The SBTi Net-Zero Standard asks companies to set long-term targets aligned to net zero by 2050 at the latest, so a company-level science-based target broadly mirrors the national trajectory — though the SBTi framework is voluntary and sits outside the statutory UK regime.
- Science-based targets 101: near-term and net-zero — Science Based Targets initiative · Near-term 5–10 yr targets; net-zero ≥90% by 2050; 95% Scope 1&2; Scope 3 if ≥40%, 67% coverage
- SBTi Corporate Net-Zero Standard V1.3.1 — Science Based Targets initiative · Boundary coverage table; 4.2% minimum linear annual reduction; expansive Scope 3 boundary
- SBTi Corporate Near-Term Criteria V5.3.1 — Science Based Targets initiative · Near-term 5–10 yr target year; long-term no later than 2050; base year no earlier than 2015
- SBTi Corporate Manual — Science Based Targets initiative · Commitment letter; 24-month window to submit targets; five-step process
- Climate Change Act 2008 (as amended 2019) — legislation.gov.uk · UK statutory net-zero target for 2050
- UK Sustainability Reporting Standards: UK SRS S1 and S2 — GOV.UK / Department for Business and Trade · S2 climate-related targets disclosure requirements
- GHG Protocol Corporate Standard — Greenhouse Gas Protocol · Scope 1, 2 and 3 emissions accounting