Glossary

Science Based Targets initiative (SBTi)

Policy

Definition

The Science Based Targets initiative (SBTi) assesses and validates company GHG reduction targets against 1.56C-aligned pathways. Companies set near-term (510 year) targets and long-term net-zero targets covering Scopes 1, 2, and 3; sector-specific guidance and criteria may apply. Validation outcomes are published and used for investor, customer, and regulatory disclosures.