Driving Toward Net-Zero: A Guide to Science-Based Targets
Apr 08, 2026SustainabilityThe Big Picture: Why Science-Based Targets Matter
The latest climate science sends a clear warning. We must dramatically curb temperature rise to avoid the most severe impacts of climate change. For corporations, this is not just about being green. It is a strategic necessity.
Businesses must operate within the limits of the planet to ensure long term viability and a stable global economy. The Science Based Targets initiative (SBTi) provides the rigorous, science based roadmap needed for this transition. By moving away from vague eco friendly promises and adopting measurable, science aligned goals, companies can turn ambition into credible action.
The SBTi Vision for 2050
"By 2050, the world will have transitioned towards a net-zero and equitable economy that serves the needs of the population within the limits of the planet." To understand how companies move toward this vision, it helps to first understand the organization behind the roadmap.
"By 2050, the world will have transitioned towards a net-zero and equitable economy that serves the needs of the population within the limits of the planet." To understand how companies move toward this vision, it helps to first understand the organization behind the roadmap.
Meet the Architect: What is the SBTi?
The Science Based Targets initiative (SBTi) is a leading global organization for corporate climate action. It is incorporated as a United Kingdom (UK) charity and maintains separation between its standard setting work and its validation process. The review of corporate targets is handled by its wholly owned subsidiary, SBTi Services Limited.
The SBTi was established through a partnership of five founding organizations:
- CDP (formerly the Carbon Disclosure Project)
- United Nations Global Compact
- World Resources Institute (WRI)
- World Wide Fund for Nature (WWF)
- We Mean Business Coalition
Before a company can set targets, it must first understand how emissions are measured.
Decoding the Scopes: The Three Levels of Emissions
To effectively reduce pollution, companies must categorize their greenhouse gas (GHG) emissions into three "scopes" as defined by the Greenhouse Gas Protocol.
| Scope | Definition | Examples |
| Scope 1 | Direct Emissions: Pollution from sources owned or controlled by the company | Emissions from company-owned delivery trucks; gas burned in a factory's on-site boilers |
| Scope 2 | Indirect Emissions from Energy: Pollution from purchased electricity, steam, heating, or cooling | Emissions from a power plant supplying electricity to a facility |
| Scope 3 | Indirect Value Chain Emissions: Indirect emissions across the entire value chain, including suppliers and customers | Raw material extraction; transportation; product use by customers; waste disposal |
Categorizing emissions is the first step. The next step is deciding how ambitious a company is willing to be.
Commitment vs. Validation: The Two Stages of Action
In climate action, there is an important difference between intent and accountability. The SBTi uses a two stage process to ensure credibility.
Commitment: A public declaration that a company will develop near term or net zero targets. This appears as "Commitment" status on the SBTi dashboard and signals the start of the process.
Validated Target: A science aligned pathway that has been reviewed and approved by SBTi Services. Only validated targets are considered credible science based goals.
Educational Note: The 24-Month Rule
Companies cannot remain in the commitment phase indefinitely. Once a company commits, it has 24 months to submit targets for validation. If it misses the deadline, the commitment is removed from the public dashboard. This rule helps prevent greenwashing and ensures public commitments lead to measurable action. A validated target is more than a goal. It is a defined pathway aligned with global temperature limits.
Companies cannot remain in the commitment phase indefinitely. Once a company commits, it has 24 months to submit targets for validation. If it misses the deadline, the commitment is removed from the public dashboard. This rule helps prevent greenwashing and ensures public commitments lead to measurable action. A validated target is more than a goal. It is a defined pathway aligned with global temperature limits.
A validated target is more than just a goal; it is a specific temperature-controlled path for the planet.
Temperature Alignment: Staying at 1.5°C
Science-based targets are designed to align with the goals of the Paris Agreement. The SBTi classifies these targets based on their "Temperature Alignment"—essentially asking: "If the whole world acted like this company, how much would the planet warm?"
1.1.5°C: The most ambitious and current gold standard
2. Well-below 2°C: A moderate level of ambition
3. 2°C: The minimum level previously accepted
The Current Standard
As of July 15, 2022, all new Scope 1 and Scope 2 targets must align with a 1.5°C pathway. Some older targets remain valid under previous thresholds, but expectations have shifted toward stronger climate ambition. While these requirements apply broadly, some industries face unique challenges.
As of July 15, 2022, all new Scope 1 and Scope 2 targets must align with a 1.5°C pathway. Some older targets remain valid under previous thresholds, but expectations have shifted toward stronger climate ambition. While these requirements apply broadly, some industries face unique challenges.
Case Study: The Automotive Challenge and 'Use-Phase' Emissions
The automotive industry highlights how complex decarbonization can be. Climate action is not just about cleaner factories. For automakers, manufacturing emissions are only part of the story.
The Dominance of the Tailpipe
For most automakers, 70 to 80 percent of total emissions come from Scope 3 Category 11, the use of sold products. These emissions occur when customers drive vehicles after purchase. Because use phase emissions dominate the footprint, focusing only on manufacturing is not enough for a net zero future. The SBTi is refining the Automotive Net Zero Standard to address this challenge. As of early 2026, the standard is in its second public consultation phase, running through March 22, 2026.
For most automakers, 70 to 80 percent of total emissions come from Scope 3 Category 11, the use of sold products. These emissions occur when customers drive vehicles after purchase. Because use phase emissions dominate the footprint, focusing only on manufacturing is not enough for a net zero future. The SBTi is refining the Automotive Net Zero Standard to address this challenge. As of early 2026, the standard is in its second public consultation phase, running through March 22, 2026.
Key features under consideration include:
- ZEV Sales-Share Metric.
- Stricter definitions focused on zero emission vehicles
- Regional flexibility based on infrastructure readiness
These changes aim to create realistic but ambitious pathways for the automotive industry.
Corporate Leaders in Action: Real-World Examples
Thousands of companies are already demonstrating that science based targets drive meaningful progress.
- Apple: Has achieved a 60% reduction in its global GHG emissions, demonstrating that even the largest tech giants can decouple growth from pollution.
- Heineken: Reached a milestone of 84% renewable electricity in 2024 and successfully cut its Scope 1 and 2 emissions by 34%.
- H&M: Leading in the fashion sector by adopting science-based land targets. This moves beyond energy to address the agricultural footprint of their supply chain and protect ecosystems.
These examples show that the transition to a sustainable economy is already underway.
Conclusion: Your Role in the Net-Zero Future
The era of vague environmental commitments is over. Science based targets provide the transparency and rigor needed to turn ambition into measurable progress. As Karl Downey, Head of Sector Standards at the SBTi, explains: "Creating a final standard that enables companies to benefit from the many opportunities the transition provides will help businesses transform ambition into practical, credible climate action."
Key Takeaways
- 1.5°C is the Benchmark: To be credible, all new near-term targets must align with the 1.5°C warming limit.
- Look Beyond the Factory: For many industries, the biggest impact is in the "Value Chain" (Scope 3). Automakers, for example, must focus on the 70-80% of emissions that happen during the "use-phase" of vehicles.
- Rigorous Accountability: The 24-month window for target validation ensures that companies follow through on their public commitments.
- Evolving Standards: Standards for complex industries like automotive are currently being refined through public consultations (ending March 2026) to ensure they are both practical and scientifically robust.
The path to net zero is becoming clearer. Companies that act now will be better positioned for the future.