Understanding the Science Based Targets initiative (SBTi) – A Beginner’s Guide
The Science Based Targets initiative (SBTi): A Clear and Accessible Introduction
Introduction – Why the SBTi matters today?
Climate change can feel overwhelming, especially when scientific terms and technical concepts multiply. Yet, behind these complex ideas, there are simple questions: How can we reduce greenhouse gas emissions fast enough?
What actions should companies take to stay aligned with climate science?
This is exactly what the Science Based Targets initiative (SBTi) tries to answer. The SBTi helps companies and institutions set clear, measurable, and science-aligned targets to reduce greenhouse gas emissions. In other words, it translates climate science into practical guidance that organizations can follow.
For anyone discovering the topic for the first time, this article explains what the SBTi is, why it matters, how it works, and provides examples from several countries. No advanced scientific background is required.

What Is the Science Based Targets initiative (SBTi)?
The Science Based Targets initiative is a global program designed to help businesses and institutions set climate goals that match what scientists say is required to limit global warming. It was created through a collaboration between four major environmental organizations:
CDP (Carbon Disclosure Project)
UN Global Compact
World Resources Institute (WRI)
WWF (World Wide Fund for Nature)
The official website of Science Based Targets initiative.
The main idea is simple: instead of letting companies define their own climate ambitions, the SBTi ensures these goals are aligned with scientific recommendations from the Intergovernmental Panel on Climate Change (IPCC) and the Paris Agreement United Nations Framework Convention on Climate Change.
This matters because climate commitments often vary in ambition and reliability. The SBTi brings structure, credibility, and transparency.
Why “Science-Based” Targets?
To limit global warming to 1.5°C, scientists have calculated how quickly global greenhouse gas emissions must fall. The SBTi uses this information to provide clear reduction pathways.
A science-based target means:
It matches the rate of emission reduction recommended by climate science.
It follows a validated methodology overseen by experts.
It includes transparent reporting requirements.
These targets typically cover:
Scope 1 Direct emissions from the company
Scope 2 Indirect emissions from electricity and energy use
Scope 3 Emissions from the value chain (suppliers, transportation, product use, etc.)
Understanding Scopes 1 to 3 can be confusing, but in simple terms: they cover everything from the operations of a company to the impact of its suppliers and customers.
The SBTi and Net-Zero Targets
One of the most important concepts linked to the SBTi is net-zero. This means reducing emissions as much as possible and neutralizing the remaining part through credible solutions such as restoring forests or investing in carbon removal technologies.
The SBTi provides a framework for net-zero pathways that ensures organizations do not rely on offsetting alone. The priority remains genuine decarbonization.
This is critical because many climate pledges rely too heavily on offsetting rather than reducing emissions at their source. The SBTi helps companies avoid this pitfall by requiring:
Long-term net-zero targets
Near-term reduction targets (5 to 10 years)
High transparency in reporting
How Organizations Use the SBTi Framework
The SBTi process generally involves five steps:
Commitment
A company signs a letter committing to set a science-based target.
Development
The company calculates its current emissions and defines its reduction strategy.
Submission
The proposed targets are sent to the SBTi for validation.
Validation
Experts review the targets to ensure they meet the criteria.
Communication & Progress
The company publicly announces its targets and reports progress annually.
This framework is clear, structured, and designed for beginners inside organizations, making it easier for non-specialists to understand what’s expected.
Concrete Examples From Different Countries
To better understand the impact of the SBTi, let’s look at real-world examples from several countries. These examples include both companies and institutions, as requested.
France – Retail and Cosmetics
In France, companies such as Carrefour and L’Oréal have adopted SBTi targets.
Carrefour is working to significantly reduce emissions across its international supply chain by improving logistics and working with suppliers.
L’Oréal focuses on reducing Scope 1, 2, and 3 emissions by transforming its product formulas, packaging, and transportation systems.
These examples show how companies in the retail and cosmetics sectors can align with climate science.
United States – Technology and Industry
In the United States, major companies like Microsoft and General Mills have validated SBTi targets.
Microsoft aims to become carbon-negative by 2030 and is transforming data centers and energy use.
General Mills works on reducing agricultural emissions by supporting regenerative farming.
These cases show how both tech and food industries apply science-based strategies.
Japan – Automotive and Electronics
Several Japanese companies actively use the SBTi, including Sony and Toyota Tsusho.
Sony focuses on renewable energy and efficiency in manufacturing.
Toyota Tsusho explores decarbonization in the automotive supply chain.
Japan illustrates how industries deeply dependent on manufacturing can still commit to credible climate pathways.
Brazil – Agriculture and Energy
In Brazil, companies like Natura &Co and EDP Brasil are engaged in SBTi commitments.
Natura &Co works on reducing emissions from sourcing natural ingredients and from packaging.
EDP Brasil increases renewable energy generation to reduce fossil dependency.
This shows that SBTi is relevant in emerging economies as well as industrialized nations.
Why the SBTi Is Important for Everyone
The SBTi may seem like a tool designed for companies, but it also has value for the public:
It increases transparency: people can see whether organizations genuinely act on climate change.
It pushes companies toward clear, measurable goals rather than vague communication.
It helps accelerate the global transition toward low-carbon economies.
For a novice audience, the SBTi offers reassurance: scientific guidance exists, and many organizations are applying it.
Conclusion Inspiring Change Through Clear and Science-Based Action
The Science Based Targets initiative brings clarity to a topic often seen as complex. It transforms climate science into practical, measurable goals that companies and institutions around the world can follow.
For the general public, it demonstrates that climate action is not only possible but already underway, supported by science rather than good intentions alone. As more businesses adopt science-based targets, global emissions can decline at the pace required to protect the planet.
Understanding the SBTi is a first step, but awareness also encourages accountability. When citizens, consumers, and communities recognize these frameworks, they help drive demand for transparent and credible climate commitments.
Climate change is a global challenge, but tools like the SBTi show that solutions exist and that every organization can align with science to contribute to a more sustainable future.
Popularized by Fabrice Delobette