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SBTi Targets 2026: Trends, Approval Process & How to Get Approved
In early 2026 the Science Based Targets initiative (SBTi) reached a major milestone. More than 10,000 companies worldwide now have validated science based emissions reduction targets, compared with around 1,000 companies in 2021.
The Science Based Targets initiative (SBTi) is a global partnership between CDP, the United Nations Global Compact (UNGC), the World Resources Institute (WRI), and the World Wide Fund for Nature (WWF). The initiative develops standards and guidance that help companies set greenhouse gas (GHG) reduction targets aligned with climate science and the goals of the Paris Agreement.
Adoption has expanded rapidly across industries and regions. According to SBTi data, companies with validated science based targets represent a significant share of global market capitalisation (about 40%), showing that climate aligned targets are increasingly expected by investors, regulators, and customers.
What Are Science Based Targets
Science based targets are corporate greenhouse gas (GHG) reduction targets that align with the level of decarbonisation required to limit global warming to 1.5°C, consistent with the goals of the Paris Agreement.
The Science Based Targets initiative evaluates whether a company’s emissions reduction plan follows scientifically recognised pathways. If the plan meets the required criteria, the target is formally validated by SBTi.
To qualify, companies must measure their emissions using the GHG Protocol Corporate Standard, which divides emissions into three categories.
The Three Emissions Scopes
Scope | Description | Example Sources |
Scope 1 | Direct emissions from company operations | Fuel used in company vehicles, industrial processes |
Scope 2 | Indirect emissions from purchased energy | Electricity used in offices, factories or data centres |
Scope 3 | Indirect emissions across the value chain | Purchased goods, logistics, business travel, supplier activity |
Scope 3 emissions often represent the largest share of a company’s footprint, particularly in sectors such as manufacturing, retail, aviation, and technology supply chains.
What Companies Commit To
When companies submit targets to SBTi they commit to:
Reducing operational emissions according to a science aligned pathway.
Setting a near term emissions reduction target.
Measuring and reporting emissions consistently.
Tracking progress over time.
Many organisations also commit to long term net zero targets, which involve deep emissions reductions across all scopes before relying on limited carbon removals.
As of February 2026, the SBTi Dashboard shows 12,882 companies with targets or commitments, of which 10,263 have fully validated targets. Notably, over 2,800 new companies had targets validated in 2025 alone, a record pace.
Geographically, Asia has been the fastest-growing region; Japan currently has the largest number of companies with validated targets, with more than 2,000 organisations participating, followed by the UK, USA and China.
Industry uptake is broad, but some sectors are out front. For example, the Industrials sector (manufacturing and capital goods) represents about one-third of all companies with SBTi targets. Consumer Discretionary (retail, auto, textiles) and Materials (mining, chemicals, construction materials) are the next largest groups.
Other early adopters include Healthcare, Technology, and Financials, although they trail the leaders.
Target Types and Methods
SBTi-recognised targets fall into two main types: near-term targets (5–10 year emissions cuts) and net-zero targets (90–100% cuts by 2050).
Near-term targets typically cover absolute reductions in Scope 1 and 2 emissions (with scope 3 requirements if applicable), aligned to a 1.5°C pathway. Long-term or net-zero targets go further: a company must cut ~90% of all scopes 1–3 emissions by 2050 (2040 for power) and neutralise the rest.
The table below compares these target types, including the timelines and criteria for approval:
Target Type | Timeframe / Scope | Key Criteria (SBTi Standard) |
Commitment (no target yet) | Public pledge to set targets; submit within 24 months | Commitment is listed on Dashboard; must later meet same criteria |
Near-Term Target | 5–10 year horizon (e.g. “X% by 2030”) | Covers Scope 1–2 (plus scope 3 if >40% of emissions); aligned with the emissions reduction pathways required to limit warming to 1.5°C. |
Net-Zero Target | 2050 (2040 for power) with interim commitments | Covers all scopes; requires ~90–95% cuts by 2050 plus neutralisation. Follows SBTi Corporate Net-Zero Standard. |
Table: Comparison of common SBTi target types, their timelines and key criteria.
Companies use different methodologies to calculate emissions reduction pathways. The most common method is the Absolute Contraction Approach (ACA).
ACA applies a fixed reduction pathway aligned with global climate scenarios. Each company reduces emissions at the same overall rate required to keep warming within a 1.5°C pathway.
Historically, ACA has been the most widely used method for corporate targets.
For emissions intensive sectors, the Sectoral Decarbonisation Approach (SDA) is available. This method allows companies to use emissions intensity metrics, such as emissions per unit of output, aligned with sector specific decarbonisation pathways.
Examples include:
• Aviation.
• Cement production.
• Electricity generation.
Sector pathways reflect that some industries must decarbonise faster or face different technological constraints.
How the SBTi Target Validation Process Works
Setting a science based target follows a structured process. Companies must measure their emissions, define reduction pathways, and submit targets to the Science Based Targets initiative for validation.
The process typically unfolds in the following stages.
Register on the SBTi Portal: Create an account on the SBTi Services Validation Portal. This confirms your company type (corporate/financial/SME) and starts the process.
(Optional) Make a Public Commitment: You can announce you’ll submit a target later (you then have 24 months to do so). This commitment gets listed on SBTi’s Dashboard.
Develop Your Targets: Calculate your baseline emissions (Scope 1, 2, 3) using the GHG Protocol. Decide your target type (near-term or net-zero) and pick the method (ACA or SDA) based on your sector. Use SBTi’s Getting Started Guide or Navigator to choose the right criteria.
Submit for Validation: Enter your target data in the portal’s submission form. Attach documentation and explain how the target meets SBTi criteria. SBTi Services will rigorously check it over the next ~12 weeks. Be prepared to answer questions from the reviewers if needed.
Announce Your Validated Target: Once SBTi approves (validated target status), you have a 6-month window to publicly announce it, typically by making a press release or updating your report. It will then appear on the SBTi Target Dashboard.
Report Progress: After approval, you must track and disclose emissions annually. SBTi expects updates on progress and a full target review every 5 years. This transparency is non-negotiable.
How Carbon Central Helps Sustainability Teams Manage SBTi Targets
Setting science based targets is only the starting point. Sustainability teams must then collect emissions data across operations, calculate emissions consistently, and track progress toward their reduction pathway.
For many organisations this work still relies on spreadsheets, disconnected enterprise systems, and manual documentation. As reporting expectations increase, these approaches become difficult to maintain.
Carbon Central provides a structured digital environment that connects your production data, emissions calculations, and sustainability records in one integrated system.
The platform is designed to support the practical work required to manage corporate emissions and track progress against climate commitments.
Key capabilities include:
Digital twins for emissions modelling and tracking
Carbon Central uses digital twin templates aligned with the GHG Protocol Corporate Standard. These models map emissions sources across Scope 1, Scope 2, and Scope 3, allowing organisations to calculate and track emissions consistently across operations.
Structured emissions data collection
Users can enter operational metrics such as fuel use, electricity consumption, or purchased goods data. The system applies emissions factors and calculates total emissions intensity for the reporting period.
Batch level sustainability records
Carbon Central’s batch management functionality keeps operational records segregated and traceable. This supports clearer documentation of sustainability attributes.
Process visibility
Sustainability data from enterprise systems, IoT sensors, or manual inputs can feed into the platform, creating a transparent record of production activity, energy use and emissions savings.
Immutable traceability through TrustChain
Capture an immutable record of events and data to ensure provenance and audit transparency.
Integrated offset management
After calculating total emissions, organisations can record verified offsets and integrate them into their overall emissions accounting.
Example: Tracking Corporate Emissions Using the GHG Protocol
A company calculating its emissions under the GHG Protocol Corporate Standard may track several common sources:
Emissions Scope | Example Source | Data Collected |
Scope 1 | Fuel used by company vehicles | Litres of petrol or diesel consumed |
Scope 2 | Purchased electricity | Energy consumption in kWh |
Scope 3 | Purchased services such as cloud computing | Supplier activity data |
For example, if a company vehicle consumes 1,000 litres of petrol and the emissions factor used is 2.312 kg CO₂e per litre, Carbon Central calculates total emissions of 2,312 kg CO₂e for that activity. These emissions records are stored within the system and contribute to the organisation’s total emissions profile for the reporting period.
Once emissions data is entered and calculated, Carbon Central generates structured sustainability records aligned with recognised standards.
These records can then support:
Corporate sustainability reporting.
Science based target progress tracking.
Regulatory disclosures.
Verification and certification processes.
Because the system keeps emissions calculations, operational data, and supporting evidence linked together, sustainability teams can maintain clear documentation of how emissions values were derived.
This structured approach reduces the time required to prepare disclosures and improves confidence in reported emissions data.
Managing an SBTi Target
Consider a manufacturing company with facilities across several countries.
The organisation has committed to an SBTi target to reduce Scope 1 and Scope 2 emissions by 50 percent by 2030.
To manage this commitment, the sustainability team should:
Track fuel consumption at each facility.
Monitor electricity usage across operations.
Calculate emissions using recognised methodologies.
Consolidate the data into annual corporate disclosures.
Report progress internally and externally.
Without structured systems, this process often involves manual spreadsheets and repeated data reconciliation.
With a digital sustainability data platform:
Production data flows directly from facilities.
Emissions calculations follow standard methodologies.
Progress dashboards show reductions against the target pathway.
Disclosures can be prepared more efficiently
The result is less administrative work and more time focused on actual emissions reduction strategies.
Conclusion
Science Based Targets have become one of the most widely adopted frameworks for corporate climate action.
Thousands of organisations now rely on the SBTi methodology to ensure their emissions reduction plans align with climate science.
For sustainability leaders, the challenge increasingly lies in operationalising these commitments. Targets must translate into measurable actions across facilities, energy systems, and supply chains.
This requires reliable sustainability data infrastructure that can capture emissions activity, organise records, and track progress over time.
If your organisation is preparing science based targets or managing emissions reporting across multiple facilities, structured sustainability data systems can significantly simplify the process.
Contact our team to learn how Carbon Central supports emissions tracking, sustainability reporting, and science based target management.
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