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Implementation walkthrough

How to set science-based targets with the SBTi: video walkthrough

A walkthrough of setting greenhouse gas reduction targets to the Science Based Targets initiative's criteria and submitting them for validation.

  • Implementation walkthrough
  • 3 min 15 s

Key takeaways

  • SBTi Services validates targets; nothing is certified.
  • Scope 1, 2 and 3 emissions are calculated for a qualifying base year.
  • Every scope 3 category is screened.
  • Net-zero targets require net zero no later than 2050.
  • Validated targets are published on the SBTi Target Dashboard.

Targets checked against climate science

The Science Based Targets initiative sets the standards, criteria and methods that companies and financial institutions use to define greenhouse gas reduction targets consistent with climate science. A company calculates its emissions across scope 1, its own fuels and processes, scope 2, the electricity, heat and steam it buys, and scope 3, its value chain upstream and downstream, applies the SBTi's methods to derive targets, and submits them to SBTi Services, the distinct entity that validates them against the criteria. Conforming targets are published on the SBTi's Target Dashboard.

There is no certification body, no audit visit and no certificate; the targets are validated, and the organisation itself is not certified. This short film walks through how a company prepares.

Inventory, modelling, submission

Confirm the route, the version and the deadline: the standard corporate route, the SME route for smaller companies or a financial-institution standard; the version of the criteria that applies to the submission; and any customer, investor or lender deadline behind the request.

The base-year inventory comes next: the organisational boundary and consolidation approach written down, scope 1, 2 and 3 emissions calculated for a base year that meets the criteria, every scope 3 category screened, and each estimate or exclusion documented with its reason. Targets are then modelled with the SBTi's methods: near-term targets for scope 1 and 2 consistent with the required pace of decarbonisation, scope 3 targets where the criteria require them, and, for a net-zero target, long-term reductions and net zero no later than 2050. The submission is prepared with the evidence behind each figure, validators at SBTi Services assess it, and conforming targets are published. The company then reports progress against them.

Sterling's expert and experienced consultants prepare the inventory, the modelling and the submission with you under Sterling OS™; the targets remain yours, and the decision remains with SBTi Services. Corporate Net-Zero Standard Version 2.0 has been released and will become mandatory for new submissions from 1 February 2028.

SBTi at a glance

Purpose
Greenhouse gas reduction targets across scopes 1, 2 and 3, checked against the SBTi's criteria for the pace of decarbonisation climate science calls for and, for a net-zero target, net zero no later than 2050
Relevant to
Companies of any size asked for validated targets by customers, investors or lenders; smaller companies through the SME route; banks, investors and insurers under the SBTi's financial-institution standards
Edition
Corporate Net-Zero Standard V1.3.1 for submissions today; Version 2.0, released 11 June 2026, expected to open for submissions in Q1 2027 and mandatory for new submissions from 1 February 2028
Certification
None. SBTi Services validates the targets against the SBTi criteria and the SBTi publishes them on its Target Dashboard; the organisation itself is not certified
Sterling's role
Gap analysis, the base-year inventory and scope 3 screen, target modelling, the decision pack, submission and validator queries, then annual progress reporting under Sustain™
Cost and timing
Total investment for an SBTi target programme depends on the current maturity of your processes, the scope, locations and number of employees. The process typically takes 4 to 9 months

SBTi: the complete guide →

SBTi: questions people ask

Does the SBTi certify companies?

No. The SBTi develops the standards, criteria and methods; SBTi Services, its distinct validation entity, checks a company's targets against them, and targets that conform are validated and published on the Target Dashboard. What is validated is the target, not the organisation, its inventory or its management system, so "SBTi certified" is not an accurate description. Companies with validated targets may use SBTi branding, such as the logo, only as the SBTi's communications guidance allows, in content that clearly refers to the target.

What is the difference between near-term and long-term targets?

Under Version 1.3.1, near-term targets have a target year five to ten years after submission: scope 1 and 2 consistent with 1.5°C and, where scope 3 is 40 per cent or more of total emissions, scope 3 targets covering at least 67 per cent of it, consistent with well-below 2°C. Long-term targets bring scope 1, 2 and 3 emissions to zero or a residual level no later than 2050, cover at least 90 per cent of scope 3, and leave only residual emissions to be counterbalanced by permanent carbon removal. Version 2.0 asks for two or more near-term targets, requires scope 3 targets of Category A companies only and makes an overarching net-zero target optional.

Can a small or medium-sized company set science-based targets?

Yes. Companies that meet the SBTi's SME eligibility criteria, which include scope 1 and location-based scope 2 emissions below 10,000 tCO2e alongside thresholds on employees, turnover and total assets, can use the SME validation route. It offers predefined target options, including absolute scope 1 and 2 reduction targets to be achieved by 2030. Version 2.0 adds accommodations for small and medium-sized enterprises and for companies in lower-income countries. We confirm eligibility against the criteria in force before any work is priced.

What happens if we commit and do not submit in time?

A company with a published commitment has 24 months to submit its targets for validation. If it misses that deadline, the Target Dashboard shows the commitment as removed, and the status changes to validated targets once targets are successfully validated. Commitments are optional, so a company can also submit targets without committing first.

Should we set targets under Version 1.3.1 or wait for Version 2.0?

It depends on your deadline, your size and your data. V1.3.1 stays open until 31 January 2028; V2.0 submissions are expected to open in Q1 2027 and become mandatory from 1 February 2028. Under V2.0 a Category A company also needs scope 3 targets, a disclosed transition plan and assured base-year data, which takes planning. We model both routes against your timeline before you choose.

More SBTi questions and answers →

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