SBTi — Science Based Targets initiative (science-based climate targets)
An international initiative that validates corporate GHG-reduction targets aligned with climate science (Paris Agreement, 1.5 degrees). A reference for ESRS E1 datapoints under CSRD.
Context
The Science Based Targets initiative (SBTi) is a non-profit international initiative founded in 2015 by CDP (formerly the Carbon Disclosure Project), the UN Global Compact, the World Resources Institute (WRI) and the World Wide Fund for Nature (WWF). It is a global operational reference for validating corporate targets to reduce greenhouse-gas emissions aligned with the climate science of the Paris Agreement (limiting warming to 1.5 degrees above pre-industrial levels). The methodology is public and operates under the SBTi Corporate Net-Zero Standard, current version Net-Zero Standard v1.2 (May 2024).
Structure of the standard
Emission-reduction targets at a 5-10 year horizon aligned with the 1.5-degree pathway. They cover Scope 1 (direct emissions), Scope 2 (electricity emissions) and Scope 3 (value-chain emissions) where the latter exceeds 40 per cent of the total.
Reduction targets of at least 90 per cent of Scope 1+2+3 emissions by 2050 at the latest, with a scientific Net-Zero anchor.
A public declaration of a net-zero target validated by SBTi with verifiable interim 2030 milestones.
Only the residual fraction of emissions (10 per cent or less of the baseline) may be neutralised through verified permanent removals, not avoidance offsets.
Articulation with ESRS E1 and CSRD
SBTi-validated targets are a direct operational reference for ESRS E1 (Climate change) datapoints under the CSRD framework. ESRS E1-4 (Targets related to climate change mitigation) requires disclosing targets aligned with climate science. A brand with validated SBTi targets operationally meets this datapoint and reduces the reporting effort by documenting the SBTi validation as evidence. The alignment between the SBTi Net-Zero Standard v1.2 and ESRS E1 is documented in the EFRAG IG3 guidance (List of ESRS datapoints), specific datapoints on externally validated targets.
SBTi for the Apparel and Footwear Sector
SBTi published a sectoral guide specific to apparel and footwear in 2019 (revised 2022) that articulates the general methodology with the particularities of the sector. It identifies the typical emission hotspots of textiles (raw materials in Scope 3 category 1 with 60-70 per cent of the total, chemical and energy-intensive manufacturing, product use by the consumer in Scope 3 category 11), provides sectoral emission factors and guides the Scope 3 calculation with the category-by-category methodology of the GHG Protocol Corporate Value Chain Standard.
Applied case
A European textile brand with EUR 75,000,000 of turnover sets SBTi targets to integrate them into its Sustainability Statement under CSRD.
GHG inventory. It calculates its 2024 baseline emissions under the GHG Protocol Corporate Standard separating Scope 1 (direct emissions, 2 per cent of the total), Scope 2 (purchased electricity, 6 per cent) and Scope 3 (value chain, 92 per cent with raw materials as the dominant category).
It identifies that its Scope 3 exceeds 40 per cent of the total (in its case, 92 per cent), so the SBTi Corporate Net-Zero Standard v1.2 requires it to set Scope 3 reduction targets in addition to Scope 1+2.
Submission. It submits to SBTi its proposed near-term targets (42 per cent absolute Scope 1+2 reduction by 2030, 25 per cent Scope 3 per unit of value added by 2030) and long-term target (90 per cent absolute Scope 1+2+3 reduction by 2050).
Validation. SBTi reviews the proposal against the public methodology and validates it in 6-12 months, listing the brand on the public SBTi Target Dashboard.
CSRD articulation. It documents the validated targets in its Sustainability Statement under ESRS E1-4 (Targets related to climate change mitigation) and ESRS E1-6 (Gross Scope 1+2+3 GHG emissions). The SBTi validation functions as objective evidence of the datapoint on targets aligned with climate science.
Common mistakes
SBTi is NOT a certification: it is a validation of targets.
SBTi does not issue product or company certification. It validates the scientific coherence of corporate targets against the public methodology. Verification of the progressive achievement of those targets falls to the financial auditor or to sustainability verifiers under ESRS E1 (CSRD). The SBTi mark in communication must be confined to
«targets validated by SBTi»
— it does NOT allow stating«certified net-zero company»
.SBTi does NOT allow avoidance offsets as the main route: only permanent removals for the residual fraction.
The SBTi Corporate Net-Zero Standard v1.2 establishes that only the residual fraction of emissions (10 per cent or less of the baseline) may be neutralised through verified permanent removals (Direct Air Capture, mineralisation, bio-energy with CCS, permanent reforestation). Avoidance offsets (REDD+, renewable projects in third countries) are NOT accepted as the main decarbonisation route. Decarbonisation must be real (at least 90 per cent), not offset.
Net-zero is NOT the same as carbon neutral.
SBTi net-zero requires an absolute reduction of at least 90 per cent of Scope 1+2+3 emissions with neutralisation only of the residual fraction via permanent removals. Carbon neutral is a generic term without a consistent standard that in some commercial frameworks allows unlimited avoidance offsets. SBTi expressly rejects the use of
«carbon neutral»
as equivalent to its validated targets. The ECGT and the proposed EU Green Claims Directive reinforce this distinction.SBTi validation is NOT permanent: it requires review every 5 years.
Validated targets must be reviewed at least every 5 years to verify alignment with current climate science. If sectoral targets tighten (IPCC review, new 1.5-degree pathways) the brand must update its targets. SBTi may withdraw the validation if the company does not meet the annual progress-disclosure commitments (publication of current emissions against the baseline).
Frequently asked questions
What is the Science Based Targets initiative (SBTi)?
A non-profit international initiative founded in 2015 by CDP, the UN Global Compact, the World Resources Institute (WRI) and the World Wide Fund for Nature (WWF). It validates corporate targets to reduce greenhouse-gas emissions aligned with the climate science of the Paris Agreement (limiting warming to 1.5 degrees above pre-industrial levels). Current standard: SBTi Corporate Net-Zero Standard v1.2 (May 2024).
How does SBTi articulate with CSRD and ESRS E1?
SBTi-validated targets are a direct operational reference for ESRS E1 (Climate change) datapoints. ESRS E1-4 (Targets related to climate change mitigation) requires targets aligned with climate science — the SBTi validation meets this datapoint. ESRS E1-1 (Transition plan) and ESRS E1-6 (Gross GHG emissions) articulate with the SBTi Net-Zero targets.
Does SBTi accept carbon offsets?
Not as the main route. The SBTi Corporate Net-Zero Standard v1.2 establishes that only the residual fraction of emissions (10 per cent or less of the baseline) may be neutralised through verified permanent removals. Avoidance offsets (REDD+) are NOT accepted as the main decarbonisation route. Decarbonisation must be real for at least 90 per cent.
Is SBTi the same as carbon neutral?
No. SBTi net-zero requires an absolute reduction of at least 90 per cent of Scope 1+2+3 emissions with neutralisation only of the residual fraction via permanent removals. Carbon neutral is a commercial term without a consistent standard that in some frameworks allows unlimited avoidance offsets. SBTi expressly rejects this equivalence. The ECGT and the proposed Green Claims Directive reinforce the distinction.
How much does it cost to validate SBTi targets?
The SBTi validation fee is publicly documented on its official site. For companies with less than USD 600M in revenue: USD 9,500. For companies with USD 600M-USD 1,000M: USD 14,500. For larger companies: tiered rates. SMEs can access the SBTi SME Streamlined Route with a reduced fee and a simplified process.
Fuentes oficiales
- Science Based Targets initiative2025-2026Voluntary standard
- Science Based Targets initiativemay 2024Voluntary standard
- European Commission · Delegated Regulation (EU) 2023/2772 · Annex I2011 · actualizaciones recurrentesDelegated act in force
- EFRAG · European Commission · OJEU31 jul 2023Binding EU standard · E1 datapoints
