Protocol

SBTi

Science Based Targets initiative — a global framework enabling companies to set greenhouse gas reduction targets aligned with the 1.5°C pathway of the Paris Agreement.

SBTi (Science Based Targets initiative) is a joint initiative of CDP, UN Global Compact, World Resources Institute (WRI), and WWF. It provides a framework for companies to set greenhouse gas reduction targets that are scientifically aligned with the level of decarbonisation required to limit global warming to 1.5°C above pre-industrial levels — as established by the Paris Agreement.

How SBTi Works for Manufacturers

Companies begin the SBTi process by committing to set a science-based target. They then submit their proposed Scope 1 & 2 (and often Scope 3) reduction targets for independent validation by the SBTi team. Approved targets must demonstrate specific year-on-year reductions consistent with 1.5°C-aligned pathways.

Near-term targets (5–10 year horizon): Concrete reduction commitments against a verified baseline year. For example: reduce Scope 1 & 2 emissions 42% by 2030 vs a 2021 baseline.

Net-zero targets (2050 horizon): Full value chain emissions reduced to net zero in line with 1.5°C pathway. Requires Scope 3 to be addressed, not just Scope 1 & 2.

What SBTi Requires from Manufacturers

A verified Scope 1 & 2 inventory is the non-negotiable starting point for SBTi target-setting. Without a credible, GHG Protocol-aligned baseline year, target-setting and submission is not possible.

SBTi requires:

  • A complete Scope 1 & 2 inventory for the baseline year
  • Scope 3 screening (to determine whether Scope 3 targets are also required — typically yes for manufacturers where Scope 3 > 40% of total)
  • GHG Protocol Corporate Standard methodology
  • Documented methodology and emission factors

Sustaineve’s calculation engine — built on IPCC 2006 & 2019 factors and GHG Protocol methodology — provides the correct data foundation for SBTi-committed manufacturers. The baseline year inventory becomes the target anchor.