How to meet your SBTi targets faster

More than

11,000

companies worldwide have set or committed to science-based targets through the Science Based Targets initiative (SBTi). Yet many struggle to reduce emissions quickly enough to stay on track because of poor emissions data, complex supply chains, and the challenge of reducing Scope 3 emissions.

The good news is that businesses can make faster progress by focusing on their biggest emissions sources, strengthening supplier engagement, improving carbon data, and adding decarbonisation into business decisions. 

Science-based targets (SBTi targets)

are greenhouse gas emissions reduction goals that align with the latest climate science and the objectives of the

UNFCCC Paris Agreement

. They are designed to help businesses reduce emissions at a pace consistent with limiting global warming to 1.5°C above pre-industrial levels and reaching net-zero emissions by 2050.

The

Science Based Targets initiative (SBTi)

is a global body that validates corporate climate targets and provides the frameworks, standards, and guidance companies need to set credible emissions reduction goals. It was established through a partnership between CDP, the United Nations Global Compact (UNGC), the World Resources Institute (WRI), and the World Wide Fund for Nature (WWF).

Companies typically set two types of targets:

Near-term targets outline the emissions reductions a company plans to achieve within the next five to ten years. These targets focus on immediate action and are considered the most important milestone for driving emissions reductions this decade.

Net-zero targets set out a company's long-term pathway to reducing emissions by at least 90-95% across its value chain before neutralising any residual emissions. Under the SBTi Net-Zero Standard, companies are expected to prioritise emissions reductions over offsetting.

SBTi targets cover

Scope 1, Scope 2, and, where relevant, Scope 3

emissions:

For many businesses, Scope 3 emissions account for the largest share of their carbon footprint, making supplier engagement and sustainable procurement critical to achieving SBTi targets.

By setting science-based targets, companies can create a clear, measurable roadmap for decarbonisation while demonstrating credible climate leadership to investors, customers, employees, and regulators.

Here are some ways to accelerate progress towards your SBTi targets:

Scope 1 is where you have the most control:

Scope 1 reductions require changes to vehicles, equipment, or industrial processes. Because these changes take time to implement, they should be considered early in the target-setting process.

Switching to renewable electricity is consistently the fastest and most cost-effective Scope 2 lever available. SBTi requires 80% renewable electricity by 2025 and 100% by 2030. 

If you are not there yet, this is your most urgent action:

Document supplier emissions data, engagement activities, and procurement decisions. These records will support future regulatory requirements and streamline your annual CDP reporting.

For most companies, Scope 3 emissions are on average

11

times higher than direct Scope 1 emissions and represent over 70% of the total footprint. This is the hardest category to move and the most important. 

This may involve working with suppliers to improve emissions data, sourcing lower-carbon materials, optimising logistics, or redesigning products to reduce lifecycle emissions.

Here is how to make progress faster:

Purchased goods and services (Category 1) typically dominates. Run a screening across all 15 Scope 3 categories, rank them by emissions weight, and build your reduction or engagement targets around the top three to five. 

Pilot with the 20 to 50 suppliers that account for the majority of your Scope 3 footprint. The goal is to get them measuring their own emissions, setting reduction targets, and sharing primary data with you, before you scale the programme across the rest of your supply chain.

Build standard emissions data requests and science-based target alignment clauses into procurement agreements so that decarbonisation becomes a condition of doing business with you.

Reducing supply chain emissions is rarely possible without supplier collaboration. Effective supplier engagement can include training, target-setting support, data-sharing initiatives, and regular communication on climate expectations. Focusing first on high-spend or high-emission suppliers can help maximise impact.

Poor data is one of the most common reasons companies fall behind on their targets, so:

Procurement teams play a big role in achieving science-based targets. By incorporating sustainability criteria into purchasing decisions, businesses can influence emissions across their supply chains:

Reducing emissions within your value chain should remain the priority. But under SBTi's Corporate Net-Zero Standard V2.0, businesses can also take structured responsibility for the emissions they continue to generate on the way to net zero, through the Ongoing Emissions Responsibility (OER) framework.

OER replaces the earlier Beyond Value Chain Mitigation (BVCM) concept with something more defined: companies make climate contributions toward their ongoing emissions - either by supporting verified mitigation outcomes or by setting a contribution budget - and can earn recognition across three tiers, Engaged, Advanced, and Leadership, depending on how much of their ongoing emissions they cover. (We unpack each tier, and what it means for Category A and B companies, in our

carbon credits and SBTi V2.0 deep dive

.)

Nature-based solutions

such as forest restoration, mangrove conservation, peatland protection, and regenerative land management can remove or avoid emissions while supporting biodiversity and local communities. 

By investing in high-integrity projects through

carbon credits

for climate action and

voluntary biodiversity credits

for nature recovery, businesses can help scale climate and nature finance, strengthen their sustainability strategies, and build a credible OER position ahead of the framework's mandatory phase for Category A companies from 2035.

The

SBTi Corporate Net-Zero Standard V2

, published 11 June 2026, effective for validation from 1 February 2027, and mandatory for all new targets from 1 January 2028. The updated standard introduces several changes businesses should prepare for:

Under V2.0, SBTi groups companies into Category A and Category B based on size and location.

A company is Category A if it meets either of these criteria:

All other companies fall into Category B, including small companies globally and medium-sized companies in lower-income countries that do not meet the thresholds above.

Category A companies must:

These three requirements are optional, though encouraged, for Category B companies.

Category A companies must set targets covering every Scope 3 category that accounts for 5% or more of their total Scope 3 emissions. This replaces the previous requirement to cover at least 67% of Scope 3 emissions overall, meaning companies will need a more granular view of emissions across their value chain to identify and address significant sources.

Companies must track and report progress throughout their target cycle and complete an end-of-cycle assessment. Category A companies must also obtain independent third-party assurance of the data and calculations used to assess their progress.

SBTi V2.0 introduces Ongoing Emissions Responsibility (OER), giving companies a structured way to take responsibility for emissions that continue while they work towards net zero.

Companies can voluntarily participate in the OER recognition programme at three levels:

From 2035, Category A companies must also support eligible carbon removals for a growing share of their ongoing emissions.

For a deeper look at the OER recognition levels, contribution budgets and the role of carbon credits under SBTi V2.0, read our

guide to carbon credits under SBTi V2.0

.

Reducing emissions within your value chain should remain the priority. But businesses can also support climate and nature action beyond their operations by investing in high-integrity projects that restore ecosystems, protect biodiversity, and remove or avoid emissions.

Earthly helps companies build nature investment strategies that are credible, verifiable, and aligned with SBTi's Ongoing Emissions Responsibility framework and wider TNFD and CSRD reporting requirements.

Earthly's

marketplace

gives companies direct access to a curated portfolio of high-integrity nature-based projects from around the world. Every project on our marketplace has been assessed through

Keystone 3.0,

our rigorous nature assessment framework across carbon, biodiversity, and people. Fewer than 10% of screened projects meet our minimum standard, only the best make it to our marketplace. 

When you invest through Earthly, you are investing in projects that are:

Beyond carbon, Earthly offers

voluntary biodiversity credits

from rigorously assessed UK projects, allowing companies to demonstrate positive nature outcomes, build resilience against supply chain risks linked to ecosystem loss, and get ahead of TNFD and CSRD disclosure requirements.

Meeting your SBTi targets requires businesses to track progress, demonstrate emissions reductions, and communicate results credibly to investors, regulators, customers and supply chain partners.

Earthly's

visualisation and reporting tools

give you:

Meeting SBTi targets requires a clear plan, reliable data, and targeted action. Explore our

marketplace

of nature-based projects or

speak to our team

about how Earthly can support your climate and nature goals.

What is the SBTi?

The Science Based Targets initiative (SBTi) is a global partnership that validates corporate greenhouse gas reduction targets aligned with the Paris Agreement and a 1.5°C pathway. It is backed by CDP, UN Global Compact, World Resources Institute, and WWF.

How long does SBTi validation take?

SBTi Services has reduced average validation time to around 30 days. In practice, build in additional time for internal sign-off, data preparation, and any back-and-forth on methodology before you submit.

Can carbon credits count toward my SBTi targets?

No, carbon credits cannot be used to meet your Scope 1, 2, or 3 reduction targets. Reductions must come from within your value chain. However, high-quality carbon credits play an important role under SBTi's Ongoing Emissions Responsibility (OER) framework, supporting verified mitigation outcomes as a parallel climate contribution alongside your targets.

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

Near-term targets cover a 5 to 10-year reduction horizon aligned with a 1.5°C pathway. Long-term net-zero targets extend to 2050 and require absolute reductions of at least 90 to 95% across all three scopes, with residual emissions neutralised through high-quality carbon removals.

What is Scope 3 and why does it matter to SBTi?

Scope 3 covers all indirect emissions in your value chain, upstream and downstream, across 15 categories. For most companies, Scope 3 emissions are on average 11 times higher than direct Scope 1 emissions and represent over 70% of total footprint. It is the hardest category to move and the most important.

What is the fastest way to reduce emissions and meet SBTi targets?

The fastest way to make progress is to focus on the largest sources of emissions first. For many businesses, this means improving energy efficiency, switching to renewable electricity, engaging suppliers, and reducing emissions from purchased goods and services.

What is Ongoing Emissions Responsibility (OER) under SBTi?

Ongoing Emissions Responsibility (OER) is the framework introduced under SBTi's Corporate Net-Zero Standard V2.0 for companies to take responsibility for emissions that continue while they work towards net zero. It sits alongside, rather than replaces, emissions reductions within a company's operations and value chain.

Through the voluntary OER recognition programme, companies can support climate contributions through verified mitigation outcomes, contribution budgets, or both, depending on the recognition level. From 2035, Category A companies will also be required to support eligible carbon removals for a progressively increasing share of their ongoing emissions.