Standards and guidance
The Science Based Targets initiative develops standards, tools and guidance which allow companies to set greenhouse gas (GHG) emissions reductions targets in line with what is needed to keep global heating below catastrophic levels and reach net-zero by 2050 at latest.
Net-Zero
The Corporate Net-Zero Standard and the Financial Institutions Net-Zero Standard aim to provide a common, robust, science-based understanding of net-zero. They give companies and financial institutions clarity and confidence that their near- and long-term decarbonization plans are aligned with climate science.
The Financial Institutions Net-Zero Standard is primarily for companies that generate 5% or mote of their revenue from financial activities. Other companies should use the Corporate Net-Zero Standard. Our Getting Started Guide will give you more information on which of our resources you should use to set targets.
Sectors
We also develop sector-specific resources for companies in some heavy emitting industries. These resources are tailored to the needs and context of each industry, and enables companies to develop ambitious science-based targets aligned with net-zero pathways.
View our Sector Resources Summary for an overview of the pathways and target-setting resources that are available or upcoming for each sector.
If your sector is not listed or the sector-specific resources are not yet finalized, you should use SBTi’s Corporate Near-Term Criteria and/or Corporate Net-Zero Standard to set targets. See our Getting Started Guide to learn which methodology your company should use, according to your sector and other criteria.
Explore sector-specific requirements and resources on the relevant pages.
Technical Work Program
In line with the Standard Operating Procedure for Development of SBTi Standards, the SBTi publishes its technical work program and timeline. This program has been approved by the SBTi Board of Trustees and is reviewed by the SBTi’s Technical Department quarterly.
*The timelines are indicative and subject to change. The SBTi will update this table quarterly, as the projects develop.
The SBTi sets out clear delivery plans in the terms of reference for each standard—linked on each sector’s webpage.
Supplementary guidance
Our supplementary guidance enables businesses to amplify their climate action.
Supplier engagement
To be in line with the SBTi’s criteria, companies must set scope 3 targets. These are supplier engagement targets and/or reduction targets that collectively cover at least 67% of total scope 3 emissions (if these emissions represent over 40% of their total scope 1, 2, and 3 emissions).
Engaging Supply Chains on The Decarbonization Journey: A Guide to Developing and Achieving Scope 3 Supplier Engagement Targets outlines how to evaluate, develop and set supplier engagement targets, implement engagement programs, and gives businesses the understanding of what it takes to achieve these goals.
- Supplier Engagement Guidance - full guidance
- Supplier Engagement Guidance - executive summary
- Slide deck for presenting science-based targets to your suppliers
Beyond value chain mitigation
Beyond value chain mitigation (BVCM) allows companies to accelerate the global net-zero transformation by going above and beyond their science-based targets.
BVCM is defined in the SBTi Corporate Net-Zero Standard as “mitigation action or investments that fall outside a company’s value chain, including activities that avoid or reduce GHG emissions, or remove and store GHGs from the atmosphere."
The SBTi has developed guidance to support the BVCM recommendations in the Corporate Net-Zero Standard and explore potential incentives for BVCM.
Having a science-based target helps keep us on track. It means we know what we need to do in the short- and medium-term to meet the longer-term vision. By being part of the global initiative we know we are part of a bigger movement. Keiko Shiga Sustainability Department, Sony Corporation
