GETTING STARTED

GUIDE FOR
SCIENCE-BASED
TARGET SETTING
Version 1.1
March 2024

1
ABOUT SBTi
The Science Based Targets initiative (SBTi) is a corporate climate action organization that
enables companies and financial institutions worldwide to play their part in combating the
climate crisis.

We develop standards, tools and guidance which allow companies to set greenhouse gas
(GHG) emissions reductions targets in line with what is needed to keep global heating below
catastrophic levels and reach net-zero by 2050 at latest.

The SBTi is incorporated as a charity, with a subsidiary which will host our target validation
services. Our partners are CDP, the United Nations Global Compact, the We Mean Business
Coalition, the World Resources Institute (WRI), and the World Wide Fund for Nature (WWF).

Science Based Targets Initiative is a registered charity in England and Wales (1205768) and a limited company registered in England and Wales (14960097). Registered
address: First Floor, 10 Queen Street Place, London, England, EC4R 1BE. SBTI Services Limited is a limited company registered in England and Wales (15181058).
Registered address: First Floor, 10 Queen Street Place, London, England, EC4R 1BE. SBTI Services Limited is a wholly owned subsidiary of Science Based Targets
Initiative. © SBTi 2024
DISCLAIMER
Although reasonable care was taken in the preparation of this document, the Science Based
Targets initiative (SBTi) affirms that the document is provided without warranty, either
expressed or implied, of accuracy, completeness or fitness for purpose. The SBTi hereby
further disclaims any liability, direct or indirect, for damages or loss relating to the use of this
document to the fullest extent permitted by law.

The information (including data) contained in the document is not intended to constitute or
form the basis of any advice (financial or otherwise). The SBTi does not accept any liability for
any claim or loss arising from any use of or reliance on any data or information in the
document.

This document is protected by copyright. Information or material from this document may be
reproduced only in unaltered form for personal, non-commercial use. All other rights are
reserved. Information or material used from this document may be used only for the purposes
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in accordance with the Copyright Act shall acknowledge this document as the source of any
selected passage, extract, diagram, content or other information.

The SBTi reserves the right to revise this document according to a set revision schedule or as
advisable to reflect the most recent emissions scenarios, regulatory, legal or scientific
developments, and GHG accounting best practices.

“Science Based Targets initiative” and “SBTi” refer to the Science Based Targets initiative, a
private company registered in England number 14960097 and registered as a UK Charity
number 1205768.

© SBTi 2024

Getting Started Guide March 2024 | 3

ABOUT THE GETTING STARTED GUIDE
This document is designed as a simple guide to support companies in setting near-term and
net-zero science-based targets aligned to the SBTi Corporate Near-Term Criteria and the
SBTi Corporate Net-Zero Standard. Companies should also refer to the Procedure for
Validation of SBTi targets, sector-specific guidance, and the SBTi Glossary for further
information.

The document is structured as follows:

GETTING STARTED WITH SCIENCE-BASED TARGETS…………………...…………….…..5

This section walks companies through organizational level checks to understand
whether they are eligible to set science-based targets and how to proceed with this.

SETTING NEAR-TERM SCIENCE-BASED TARGETS………………………..………………..7

This section explains the first steps, basic criteria, and supporting resources for setting
near-term targets.

KEY CRITERIA FOR NEAR AND LONG-TERM SCIENCE-BASED TARGETS….………….8

This table provides a summary of the target boundary, timeframe, method eligibility,
and minimum ambition requirements for near and long-term science-based targets.

SETTING LONG-TERM NET-ZERO SCIENCE-BASED TARGETS.………………….....…….9

This table provides an overview and description of the methods companies can use to
set long-term science-based targets.

1.5°C PATHWAYS FOR SCIENCE-BASED TARGETS…...………………………...………….10

This section describes the status of the SBTi’s existing and planned sector-specific
pathways that companies can use to set near and long-term science-based targets
aligned to 1.5°C.

GETTING READY FOR NET-ZERO TARGET

VALIDATION……………………………..…….11

This section is aimed at companies that already have validated near-term

science-based targets. It provides decision trees covering 1) Essential checks before
beginning the validation process; 2) Target recalculation triggers and 3) Aligning with
best practice and latest climate science.

Getting Started Guide March 2024 | 4

GETTING STARTED WITH SCIENCE-BASED
TARGETS
NGO, other public
organization, etc. What type of organization Subsidiaries may set SBTs, but targets
are you? should preferably be submitted at the
The SBTi does not currently assess parent or group level. Parent companies
targets for cities, local governments, Company or must include emissions of all subsidiaries in
public sector institutions and non-profit state-owned enterprise their target submission in accordance with
organizations. Cities and local boundary criteria detailed in the Corporate
governments can set climate targets Near-Term Criteria and the Corporate
following the Science Based Targets Are you a parent company Net-Zero Standard. See the Procedure
Network (SBTN) guidance. We for Validation of SBTi Targets for more
or a subsidiary?
encourage other stakeholders to use details.
the climate science-based targets
setting methods detailed in the Parent company
Corporate Net-Zero Standard
document.
Subsidiary
Are you in the oil and gas
Yes sector?

No The Financial Institutions

Near-Term Criteria outlines
Companies in the oil and gas sector
requirements for near-term SBTs
must wait for upcoming guidance in
Are you a financial covering both scope 1+2 and scope 3
order to submit targets for validation. Yes
institution? for financed emissions. The SBTi’s
See the SBTi Oil and Gas webpage
financial sector project is
for the latest information.
No developing separate net-zero
resources for financial institutions.
Is your organisation a
small or medium-sized Yes
enterprise (SME)?
No
No

Have you completed a Please see our SME FAQs for more
A company-wide scope 1 and 2 full and recent GHG information. SMEs may choose to submit
emissions inventory must be inventory/screening of near-term and net-zero targets through a
completed as defined by the GHG scope 1, 2 and 3 streamlined route using the SME
Protocol Corporate Standard and emissions? Streamlined Target Validation Route.
the GHG Protocol Scope 2
Guidance. Companies must Yes
complete a scope 3 Not sure
inventory/screening for all relevant
categories considering the minimum Have you included all
boundary of each category per the relevant scope 3
All relevant scope 3 sources must be
GHG Protocol Corporate Value activities?
calculated before submitting targets to
Chain (Scope 3) Accounting and the SBTi. See Table 6.1 (page 61) of
Reporting Standard. Companies Yes the GHG Protocol Corporate Value
may use the GHG Protocol Scope 3 Chain (Scope 3) Accounting and
Calculation Guidance and CDP Reporting Standard for criteria to
Supply Chain Program as identify relevant scope 3 activities.
resources. A company can commit
See next page
to setting a SBT in parallel to
performing a full scope 1, 2 and 3
GHG inventory.
Getting Started Guide March 2024 | 5
GETTING STARTED WITH SCIENCE-BASED
TARGETS
Carbon credits should be reported
Does your GHG separately from the annual GHG
Emissions from forest, land and inventory. Offsetting does not count
inventory include any of
agriculture (FLAG) follow a towards emission reductions.
separate emissions mitigation the following?
pathway that includes both
reductions and removals. No Avoided emissions must be
Therefore, FLAG emissions must excluded from the GHG inventory
be disaggregated within the GHG and do not count towards emissions
inventory to set separate FLAG reductions.
targets. Please see the FLAG
Guidance and the GHG Protocol Does your company
have significant FLAG Direct emissions from bioenergy
Land Sector and Removals
must be reported separately from
Guidance for details. emissions?
the GHG inventory. See the
Corporate Near-Term Criteria, the
Corporate Net-Zero Standard and
No
the Criteria Assessment
Indicators for details.

Do you wish to set

Yes near-term science-based Optional scope 3 emissions,
targets ONLY? e.g., indirect use-phase emissions
in scope 3 category 11 (use of
sold products), must be reported
If you would like to set a No separately from emissions in the
near-term SBT only, please minimum boundary of each scope
follow the guidance on the next 3 category in the Corporate
page. All near-term targets must Do you wish to set targets Target Submission Form. See
be aligned to the most recent aligned with the Corporate Table 5.4 of the GHG Protocol
criteria, where scope 1+2 targets Net-Zero Corporate Value Chain (Scope
are 1.5°C aligned, scope 3 Standard? 3) Accounting and Reporting
targets are well-below 2°C Standard for an explanation of
aligned and the target year must optional emissions for each scope
be 5-10 years from submission. Yes
3 category.
Detailed info on all near-term
SBT criteria can be found in the Yes
Corporate Near-Term Criteria.
Do you already have
near-term science-based Please review the near-term criteria outlined
targets? on page 7 to see if your
current near-term science-based targets are
aligned with the latest Corporate
No Near-term Criteria. If you wish to commit to
net-zero, and your current near-term
science-based target does not meet the
latest Corporate Near-term Criteria, please
See next page for information
complete the Corporate Target
on near-term targets, and then Submission Form for a near-term target
navigate to page 8 for setting update. Then, go to page 8 and 9 for more
long-term net-zero targets information on how to model long-term
science-based targets.

Getting Started Guide March 2024 | 6

SETTING NEAR-TERM SCIENCE BASED
TARGETS
Use the following table if you want to set near-term SBTs only or if you wish to commit to net-zero
and have not already set near-term targets.

Supporting
For more details see:
documents
1. Corporate Net-Zero Standard: ‘Process 3. Procedure for Validation of SBTi Targets
to set science-based targets’ section 4. Criteria Assessment Indicators
2. Corporate Near-Term Criteria 5. Corporate Near-Term Tool

Scope 1 & 2
Temperature, time frame and emissions Methods
coverage
● Cross-sector absolute reduction: all
Since SBTi Criteria V5.0, companies must set 1.5° companies (apart from the FLAG and power
C aligned scope 1 & 2 targets, which must be sector who must follow sector guidance) reduce
achieved within 5-10 years from the date the emissions at a minimum of 4.2% annually.
target is submitted to the SBTi for validation. ● Sector-specific pathways: can be absolute
Companies must not exclude more than 5% of reduction or intensity convergence, depending on
total combined scope 1 & 2 emissions from the the sector.
boundary of the GHG inventory or the target ● Renewable electricity (scope 2): source
boundary. renewable electricity at a rate that is consistent
with 1.5°C scenarios:
● 80% renewable electricity procurement by
2025 and
● 100% by 2030 as thresholds.

Scope 3
Scope 3 is less than 40% of overall emissions Methods
No scope 3 target required, although encouraged as ● Cross-sector absolute reduction
best practice. See requirements below. ● Sector-specific intensity convergence
● Economic intensity
● Physical intensity
Scope 3 is 40% or more of overall emissions ● Supplier/Customer engagement
● If you have scope 3 operations with
Companies must set one or more emission reduction transportation emissions, or are in the
targets and/or supplier/customer engagement targets power or FLAG sectors, please check the
that collectively cover(s) at least 67% of total scope sectoral guidance.
3 emissions in conformance with the GHG Protocol
Corporate Value Chain (Scope 3) Accounting and
Reporting Standard. Scope 3 target(s) must be
aligned with well-below 2°C pathways and targets
achieved within 5-10 years from the date the target is
submitted to the SBTi for validation.

Sector- For additional sector guidance on near-term targets, please refer to Table 4 of the Corporate Net-Zero
specific Standard, or the sector guidance page.
guidance
Transportation emissions: for all transport-related emissions across all sectors, companies should report
these emissions on a well-to-wheel (WTW) basis in their GHG inventory.
Power: companies in power must use the sector-specific pathway.
FLAG: companies with at least 20% FLAG emissions, must follow the FLAG guidance to set separate FLAG
targets.

The SBTi recommends using the most ambitious decarbonization scenarios that lead to the earliest
reductions and the least cumulative emissions.
Getting Started Guide March 2024 | 7
KEY CRITERIA FOR NEAR AND LONG-TERM SCIENCE-BASED TARGETS
This table is a non-exhaustive summary of the key target boundary, timeframe, method eligibility and minimum ambition requirements for near and long-term science-based
targets. For more detail on methods, pathways, criteria and recommendations, see the Corporate Net-Zero Standard.
Scope 1 and 2 Scope 3

If scope 3 represents more than 40% of total emissions: target boundary must
Target boundary 95% coverage of scopes 1 & 2
cover minimum 67% of scope 3 emissions

Target year 5-10 years from date of submission 5 - 10 years from date of submission
Cross-sector absolute Sector-specific Renewable Cross-sector Sector-specific Supplier or Scope 3
reduction (i.e., ACA) intensity convergence electricity (scope 2 absolute intensity customer physical and
Method (i.e., SDA) only) reduction (i.e. ACA) convergence (i.e. engagement economic
SDA) intensity
Near-term reduction
science-based
targets
• Minimum of 4.2% linear • Depends on • 80% RE by 2025 • 2.5% LAR • Depends on • Suppliers/c • 7%
Method eligibility annual reduction (LAR) sector and sector and ustomers year-on-year
• 100% RE by
and minimum dependant on base company inputs company have physical/econ
2030 and
ambition year inputs (SDA) science-bas omic
Eligibility and thereafter a
• Exception: FLAG maintenance ed targets intensity
minimum
pathway is 3.03% LAR target in line with reduction in
ambition
the latest annual
Corporate compounded
Near-Term terms
Criteria

Target boundary 95% coverage of scopes 1 & 2 90% coverage of scope 3

Target year 2050 or sooner (2040 for companies using the power and maritime SDAs) 2050 or sooner
Cross-sector absolute Sector-specific Renewable Cross-sector Sector-specific Supplier or Scope 3
reduction (i.e., ACA) intensity convergence electricity (scope 2 absolute intensity customer physical and
Method (i.e., SDA) only) reduction (i.e., ACA) convergence engagement economic
Long-term and (i.e., SDA) intensity
net-zero reduction
Method
science-based eligibility • 90% reduction • Sector/commodity • 100% RE by • 90% reduction • Sector/comm • Not eligible • 97% overall
targets and (cross-sector pathway) pathways vary 2030 and (cross-sector odity for reduction for
minimum • 72% reduction for thereafter a pathway) pathways vary long-term both physical
ambition Eligibility and maintenance science- and
FLAG • 72% reduction
minimum target based economic
• Other sector pathways for FLAG
ambition targets intensity
vary • Other sector
pathways vary
Not eligible 1.5°C ambition Well-below 2°C ambition 8
SETTING LONG-TERM NET-ZERO
SCIENCE-BASED TARGETS
Companies must set long-term science-based targets that align to 1.5°C for a target year no later than
2050 as part of their net-zero commitment. These targets cover at least 95% of scope 1 & 2 emissions,
and at least 90% of scope 3 emissions. See the following pages for more information on criteria. This
page describes the methods that companies can use to set long-term targets and how they can be
applied.

Which emission
Which companies can use
Method name More about the method scopes does it
this method?
apply to?
Absolute emissions are reduced by an
amount that is, at minimum, consistent
Cross-sector with the cross-sector pathway. Also All companies, except companies in
absolute referred to as ‘absolute contraction’. The the power or FLAG (forest, land and All scopes
reduction minimum reduction is calculated as an agriculture) sectors.
overall amount (e.g., 90% overall for the
cross-sector pathway).

Sector-specific Absolute emissions are reduced

by an amount that is, at FLAG, iron & steel, cement and
absolute minimum, consistent with a buildings (services & residential).
All scopes
reduction sector-specific pathway.
Recommended for companies in
Physical emissions intensity targets are heavy-emitting sectors, or with
calculated based on all companies in a heavy-emitting activities.
sector converging to a sector-specific All scopes
See box below for FLAG commodity
Sector-specific emissions intensity by 2050 or sooner. pathways and page 10 for other
Also referred to as ‘physical intensity
intensity sector pathways.
convergence’ or ‘SDA’.
convergence For long-term targets, the target FLAG commodity pathways
(i.e., SDA) emissions intensity is equal to the
sector's emissions intensity in 2050 ● Beef ● Leather ● Pork
(2040 for the power and maritime ● Chicken ● Palm oil ● Soy
transport SDAs). ● Dairy ● Rice ● Timber & wood fiber
● Maize ● Wheat

Companies actively procure at least 80%

renewable electricity by
Renewable 2025, 100% renewable
All companies Scope 2
electricity electricity by 2030, and maintain 100%
renewable electricity procurement
thereafter.

Scope 3 Economic emissions intensity is reduced

by an amount that is, at minimum,
economic
consistent with limiting warming to 1.5˚C. All companies Scope 3
intensity The minimum reduction is calculated as
reduction an overall 97% reduction.

Physical emissions intensity is

Scope 3 physical reduced by an amount that is,
at minimum, consistent with
intensity 1.5˚C. The minimum reduction
All companies Scope 3
reduction is calculated as an overall 97%
reduction.

Getting Started Guide March 2024 | 9

1.5°C PATHWAYS FOR SCIENCE-BASED
TARGETS
Table summarizing available and planned pathway and guidance developments and timelines for each
sector. Further detail on the eligible pathways, methods and tools for each sector are summarized in Table 4
of the Corporate Net-Zero Standard. Please consult the sector-specific webpages for the latest information
on sector developments and available resources.

Pathways eligible for

Near-term SBTs Long-term SBTs GUIDANCE
SECTOR SBT SECTOR
Corporate Net-Zero Standard
Cross-sector
Corporate Near-Term Criteria

Buildings Buildings

FLAG Forest, land and agriculture1

FI - Net-zero
Financial
Institutions FI - Near-term
(FI)
Insurance

Iron & Steel

Cement
Materials
Chemicals

Aluminium

Oil & gas

Energy
Electric utilities & power generation

Land transport - OEMS/automakers

Land transport - Road & rail

Transport
Air transport

Maritime transport

Other Apparel

1.5°C sector pathway(s) 1.5°C sector pathway(s) Sector uses cross-sector

available planned 2024/25 pathway
Guidance planned Guidance not yet
Guidance available
2024/25 available

1
Forestry (timber/wood fiber) pathways are not available for FLAG targets. Please refer here for further information.
10
GETTING READY FOR NET-ZERO TARGET
VALIDATION
This section is aimed at companies that already have validated near-term science-based targets
that would like to submit long-term targets as part of a net-zero commitment. The following
questions are essential checks that companies must go through before beginning the validation
process.

QUESTION RESPONSE ACTION

1. Do your current near-term Yes, my scope 1 & 2 targets align Go to question 4
science-based targets meet the with 1.5°C and my scope 3 targets
Corporate Net-Zero Standard’s align with at least well-below 2°C.
ambition requirements?
No, my scope 1 & 2 targets do not Go to next question
align with 1.5°C and/or my scope 3
targets do not align with at least
well-below 2°C.
2. Did your company commit to the Yes Go to next question
Business Ambition for 1.5°C
campaign via Option 2? No Please resubmit your near-term
targets validation using this form to
align with 1.5°C scope 1 & 2, and at
least well-below 2°C scope 3.
3. Do your validated targets align Yes Go to next question
with at least 1.5°C for scope 1 and
2; and well below 2°C for scope 3? No Please resubmit your near-term
targets for validation using this
form.

4. If your target was validated more Yes, and we found that our targets Please resubmit your near-term
than five years ago, have you are not consistent with the latest targets for validation using this
reviewed all your active targets in SBTi criteria. form.
compliance with the SBTi’s
“Mandatory target review” criteria Yes, and we are confident our Go to next question
(Corporate Near-Term Criteria C26 / targets are consistent with the latest
Corporate Net-Zero Standard SBTi criteria.
Criteria C32)?
No Please review your targets to check
they are consistent with the latest
SBTi criteria.

Not applicable, my target was Go to next question

validated less than 5 years ago.
5. Do you wish to make any other Yes Go to next page
amendments to your current
near-term science-based targets?
No
E.g., addition of targets, change in
base year, amend base year
inventory.

Getting Started Guide March 2024 | 11

GETTING READY FOR NET-ZERO TARGET
VALIDATION

This section is aimed at companies that already have validated near-term science-based targets that would like to
submit a net-zero target. The following conditions are important for companies to review to understand if they
have triggered a near-term target recalculation, per the conditions set out in Corporate Near-term criterion C27
and Corporate Net-Zero criterion C33.

6. Since submitting your near-term science-based targets to the SBTi, have any of
the following occurred?*

* The SBTi requires companies to apply a significance threshold of 5% or less. For base year emissions, a change of
5% in an organization's total base year emissions would trigger a base year emissions recalculation. A change of 5%
or more in the base year emissions covered within a target boundary would trigger a target recalculation.

Scope 3 emissions became 40% or more of overall scope 1, 2, and 3 emissions.

The consolidation approach chosen for the GHG inventory has changed.

Exclusions in the inventory or target boundary have changed significantly and/or exceeded allowable exclusion limits
(more than 5% of scope 1 and 2 emissions and/or more than 33% of scope 3 emissions).

Significant changes in company structure and activities that would affect the company’s target boundary or ambition
(e.g., acquisitions, divestitures, mergers, insourcing or outsourcing, shifts in product or service offerings).

Adjustments to data sources or calculation methodologies that resulted in significant changes to the organization’s total
base year emissions or to the target boundary base year emissions (e.g., the discovery of significant errors or several
cumulative errors that are collectively significant).

Other significant changes to projections/assumptions used in setting your science-based target.

If you answered yes to any of the above AND your company’s target(s) no longer meet SBTi criteria (e.g. required
ambition or boundary requirements), you have triggered a target recalculation, and we ask that you recalculate and
resubmit your near-term science-based targets for revalidation using this form.

*Please note that companies are eligible to resubmit near-term targets as part of a net-zero package submission.

Getting Started Guide March 2024 | 12

GETTING READY FOR NET-ZERO TARGET
VALIDATION
This section is aimed at companies that already have validated near-term science-based targets that
would like to submit a net-zero target.
Although companies may not be required to update their targets based on the answers to these questions,
doing so will help align with best practice and the latest climate science. Considering these questions will help
prepare for the validation process and ensure it runs as smoothly as possible.

QUESTION RESPONSE ACTION

7. Are your targets still representative of Yes Go to next question
your business model and realistic given
your current mitigation strategy? No Go to next question

8. Do your near-term science-based Yes If the base year of your near-term target
targets use a base year before 2015? is before 2015, you may want to update
the base year of your targets to align
with the new net-zero criteria that use a
base year of 2015 or later.

No Go to next question

9. Would you like to update the Yes Companies should assess whether they
timeframe of any of your near-term are on track to meet rapidly approaching
targets? In particular, are you targets. If you would like to update the
approaching your near-term target date? timeframe of your targets, use the target
resubmission process.

No Go to next question

10. Companies do not have to set Yes Companies in this situation may wish to
near-term scope 3 targets if scope 3 set near-term scope 3 targets as part of
emissions represent less than 40% of their net-zero commitment to
total emissions. Does this situation apply complement their long-term targets.
to your company?
Yes, but we’ve already set scope 3 Go to next question
targets
Not applicable, my company’s scope 3 Go to next question
emissions represent more than 40% of
total emissions so we are required to
have a scope 3 target.
11. Did your company model targets Yes Please check that your targets still meet
using intensity methods (in particular the ambition requirements of the current
using the sector-specific intensity Corporate Near-Term Tool. If they do
convergence method (i.e., SDA))? not meet updated requirements,
consider resubmitting your targets.

No Go to next question

12. Have you reviewed any Yes, there have been developments in Consider updating and resubmitting your
sector-specific guidance to check for my sector that impact my targets. targets to meet updated sector
applicable updates? requirements.

Yes, and there haven’t been any Congratulations! You’ve completed all
developments in my sector that impact the necessary checks on your validated
my targets near-term science-based targets to
prepare you for net-zero target
validation.

No The SBTi encourages you to review our

sector guidance page before
proceeding.

Getting Started Guide March 2024 | 13

Science Based Targets Initiative is a registered charity in England and Wales (1205768) and
a limited company registered in England and Wales (14960097). Registered address: First [Link]
Floor, 10 Queen Street Place, London, England, EC4R 1BE.
sciencebasedtarg @ScienceT Science Based
SBTI Services Limited is a limited company registered in England and Wales (15181058). [Link] argets Targets
Registered address: First Floor, 10 Queen Street Place, London, England, EC4R 1BE.
/science-based-targets

SBTI Services Limited is a wholly owned subsidiary of Science Based Targets Initiative. /science-based-t info@sciencebasedt
@sciencetargets
argets [Link]
info@[Link]