Science Based Targets Initiative (SBTi)An Independent Guide for UK Companies
How Science Based Targets work, what SBTi validation requires, and the simplified route available for UK SMEs aligning with 1.5°C climate science.
Standard in Force Today
CNZS V2.0 Effective
Temperature Alignment
Net Zero Target
What are Science Based Targets?
Science Based Targets provide companies with a clearly-defined path to reduce emissions in line with Paris Agreement goals, and the targets themselves are increasingly disclosed under the mainstream sustainability reporting standards.
The Science Based Targets initiative (SBTi) validates corporate emissions reduction targets against climate science.
Key Benefits of Science Based Targets:
- Credible climate leadership recognized globally
- Investor confidence and ESG ratings improvement
- Competitive advantage in supply chains
- A credible, science-aligned target-setting framework — SBTi validation is a commercial service, not a legal requirement
- Cost savings through efficiency improvements
SBTi Criteria
Timeframe
5-10 year near-term targets
Coverage
95% of Scope 1 & 2 emissions
Scope 3
Required if >40% of total emissions
Ambition
Minimum 4.2% annual reduction
Net Zero
Long-term target by 2050
Science Based Targets Setting Process
Commit
Submit letter to SBTi expressing intent to set science based targets
Timeline: Immediate
Develop Targets
Develop targets aligned with SBTi criteria, in-house or with external technical support
Timeline: 2-6 months
Submit for Validation
Submit targets to SBTi for official validation against science based criteria
Timeline: 30-60 days
Communicate
Announce validated science based targets publicly within 6 months
Timeline: Within 6 months
Report Progress
Disclose emissions and track progress annually
Timeline: Annual reporting
Science Based Targets for SMEs
Simplified route for companies with fewer than 500 employees
SME Route Benefits:
- Streamlined Process: Pre-defined targets, no validation required
- Lower Cost: SBTi's SME route has lower fees than the standard validation track
- Faster Timeline: Can be completed in weeks, not months
- Supply Chain Ready: Meet customer requirements for SBTs
SME Commitments:
- Halve emissions by 2030
- Reach net zero before 2050
- Report progress annually
- No Scope 3 requirement initially
Science Based Targets by Sector
SBTi for Financial Services
Specialized framework for banks, insurers, and asset managers
- • Portfolio temperature rating
- • Financed emissions targets
- • Sector decarbonization approach
- • Engagement targets
Science Based Targets for UK Manufacturing
Industrial decarbonization pathways aligned with UK strategy
- • Process emissions reduction
- • Supply chain engagement
- • Energy efficiency targets
- • Circular economy integration
Built Environment SBTs
Property and construction sector targets
- • Operational emissions
- • Embodied carbon targets
- • Tenant engagement
- • Retrofit strategies
Science Based Targets vs Other Standards
| Aspect | Science Based Targets | Carbon Neutral (PAS 2060) | Race to Zero | ISO 14001 |
|---|---|---|---|---|
| Focus | Emissions reduction | Net zero emissions | Halving emissions by 2030 | Environmental management |
| Validation | SBTi validation required | Third-party verification | UN-backed commitment | Certification body |
| Offsetting | Not counted toward targets | Required for neutrality | Limited use allowed | Not specified |
| Timeline | 5-10 years + net zero | Annual | 2030 & 2050 | Continuous improvement |
Official Science Based Targets Resources
Official SBTi & Climate Science Resources
Science Based Targets Initiative
Official SBTi validation and corporate net-zero standard
IPCC Climate Science
Intergovernmental Panel on Climate Change 1.5°C reports
UN Race to Zero
Global campaign for net-zero emissions by 2050
CDP Climate Scoring
Corporate environmental disclosure and A-list recognition
GHG Protocol Corporate
Greenhouse gas accounting and Scope 1, 2, 3 standards
We Mean Business Coalition
Corporate climate leadership and Paris Agreement alignment
TCFD Framework
Task Force on Climate-related Financial Disclosures
Net Zero Tracker
Independent assessment of net-zero commitments globally
Carbon Trust
Independent carbon footprint validation and certification
UK Net Zero Strategy
Government pathway to net zero by 2050 and business guidance
WBCSD
World Business Council for Sustainable Development SBTi guidance
Climate Action 100+
Investor engagement initiative on climate change action
Want to Talk It Through?
SRS Report is an independent reference site, not a consultancy — but if it would help to talk through where science based targets fit alongside your UK SRS reporting, we offer a free, no-obligation call.