Governance & Policy
Science Based Targets initiative (SBTi)
The leading framework for validating whether corporate emission reduction targets are consistent with climate science and the Paris Agreement.
Definition
The Science Based Targets initiative is a partnership (CDP, UN Global Compact, WRI, WWF) that defines and validates corporate greenhouse gas targets as "science-based" when consistent with the reductions required to meet the Paris Agreement goals. Its Corporate Net-Zero Standard requires deep absolute reductions — typically at least 90% across scopes by 2050 — with neutralisation only of residual emissions, and it maintains sector-specific pathways and financial institution guidance.
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