TL;DR: Setting science-based targets involves a structured five-step process defined by the SBTi — from committing and developing targets to submitting for validation and disclosing progress. This guide walks enterprises through each phase, including choosing a methodology, meeting Scope 3 criteria, and understanding validation requirements under SBTi 2.0. Real-world examples and updated standards help organizations build credible, future-ready climate goals.
When you're ready to move beyond ambition and set science-based targets with credibility and confidence, you need a process of structure and transparency — this is especially true for financial institutions and enterprises with complex operations.
This guide offers a detailed walkthrough of each validation step, supported by insights from UN Global Compact, WRI, WWF, We Mean Business, and the SBTi itself.
A refresher: What is SBTi and what are science-based targets?
Science-based targets (SBTs) are greenhouse gas emissions reduction goals aligned with the latest climate science to limit global warming and the overall temperature increase to 1.5°C above pre-industrial levels.
These targets, developed using methodologies defined by the Science Based Targets initiative (SBTi), help companies decarbonize across Scope 1, Scope 2, and Scope 3 emissions in line with the goals of the Paris Agreement.
The SBTi is a global collaboration between CDP, the United Nations UN Global Compact, the World Resources Institute, and the Worldwide Fund for Nature, or WWF. Together, they provide the framework and validation process to ensure the corporate-net zero standard and climate action is ambitious, measurable, and credible.
💡 For the full primer on science-based emissions reduction targets, check out “A business guide to the Science-Based Targets Initiative”.
5 steps to setting and hitting science-based emissions targets
Science-based target setting is structured around five sequential steps. These
1. Register & commit
Start by submitting the officially signed Commitment Letter (Standard, Net-Zero, or SME version) via SBTi’s Validation Services.
These commitments must align with SBTi V5 Criteria, including:
- 1.5 °C ambition for Scope 1 and 2 targets
- Well-below 2 °C (or 1.5 °C) in global temperature for Scope 3 targets
Next, a public acknowledgment follows across SBTi, UN Global Compact, We Mean Business, and CDP websites. You then have 24 months to develop and submit targets from your base year on. (sciencebasedtargets.org).
2. Develop your targets
You’ll then perform a comprehensive GHG inventory (Scope 1, 2, 3) using the GHG Protocol frameworks and your optimal SBTi target-setting methodology:
- Absolute contraction – fixed emission cuts
- Economic intensity – emissions per unit revenue
- Sectoral Decarbonization Approach (SDA) – industry-specific path
Be sure to take stock of sector-specific guidance (e.g. heavy industry, FLAG).
3. Submit for official validation
Use the Target Submission Form via the SBTi portal and support with data and documentation. The Target Validation Team then initiates the process:
- Lead Reviewer conducts thorough desk review
- Appointed Approver ensures technical accuracy
- Escalation to SBTi Steering Committee (if needed)
The review is rigorous: alignment with all qualitative and quantitative SBTi criteria is checked, typically spanning a timeframe of 6-8 weeks.
4. Public announcement
Upon approval, targets are showcased on SBTi’s site and in partner communications. You’ll receive a Comms Welcome Pack and coordinate both internal messaging and external announcements.
5. Disclose annual progress
From the time of your intial commitment on, you will formally report emissions and progress against validated targets each year.
A closer look at Step 3: Validation criteria (now under SBTi 2.0)
Validation is no longer a one-time event. Under the SBTi 2.0 Corporate Net-Zero Standard, the target validation process is now more rigorous, recurring, and performance-based.
Key validation updates under SBTi 2.0:
1. Ongoing validation process
Validation now follows a three-tier structure:
- Entry check: Prepares companies for formal validation and identifies obvious misalignments within their target year.
- Initial validation: A full technical review of submitted targets, using stricter, science-aligned criteria.
- Revalidation: Mandatory every five years, ensuring targets remain credible and progress is on track.
This structure reinforces the shift from ambition-based commitments to performance-based accountability.
2. Scope 1 and Scope 2 must be separate
Previously, companies could combine these scopes into a single target. Now, they need to show individual absolute reduction pathways per scope. The SBTi requires separate net-zero emissions targets for:
- Scope 1 (direct GHG emissions)
- Scope 2 (purchased electricity, steam, heat, or cooling)
3. Scope 3: relevance over percentage
The old “67% coverage” rule is gone. Now, companies must:
- Include all Scope 3 categories that make up ≥5% of their total emissions inventory
- Prioritize emissions relevance, not just emissions volume
- Engage 100% of Tier 1 suppliers within their supply chain in high-emitting sectors to set their own science-based targets by 2030
- Consider non-emissions KPIs like procurement from climate-aligned suppliers
4. Carbon removals and beyond value chain mitigation
SBTi 2.0 introduces formal recognition of:
- Separate targets for residual emissions (after maximum feasible reductions)
- High-integrity carbon removals (e.g. reforestation, direct air capture)
- BVCM, such as carbon credits, as a transitional tool, not a replacement for reductions
This structure ensures mitigation strategies are clearly defined, measurable, and used responsibly.
What counts as a valid target now?
To meet validation under SBTi 2.0, your enterprise targets must address Scope 1 and 2 separately, each with a clear 1.5°C-aligned reduction pathway, and cover all relevant Scope 3 categories above the 5% emissions threshold.
These targets must include near-term targets and (optionally) long-term targets and demonstrate real reductions — not just intensity-based metrics — unless justified by sector context.
Additionally, they should include auditable base-year GHG inventories and performance tracking, with a commitment to renewal validation every 5 years to remain in good standing.
The SBTi also now requires limited assurance for base-year emissions and progress reporting, bringing third-party credibility into the reporting process.
Sample targets that are SBTi 2.0-aligned
Net-zero targets will look slightly different depending on whether you’re a financial institution, in the private sector, or a publicly-traded SME — but
Based on SBTi 2.0, these are some sample targets your organization could commit to making:
- Scope 1 Target: Reduce absolute Scope 1 emissions 42% by 2030 from a 2020 baseline.
- Scope 2 Target: Source 100% renewable electricity by 2027; reduce Scope 2 emissions 50% by 2030.
- Scope 3 Target: Ensure 100% of Tier 1 manufacturing suppliers representing ≥5% of total emissions have SBTs by 2030.
- Residual Emissions Plan: Use high-integrity carbon removals to neutralize residual emissions post-2040.
- BVCM Strategy: Invest in verified carbon projects (e.g. REDD+, direct air capture) to mitigate transition-phase emissions.
Each target must be traceable, quantifiable, and embedded in a broader climate transition plan.
New: Climate transition plans are now mandatory
One of the most significant changes in SBTi 2.0 is the requirement for climate transition plans, particularly for larger companies (Category A: large or mid-size enterprises in high-income countries).
These plans must be submitted within one year of target approval and include:
- Specific emissions reduction activities
- Investment and financing strategies
- Supplier engagement and procurement plans
- Governance structures and timelines
- Disclosure of mitigation dependencies (e.g. carbon removal, BVCM)
This ensures companies are not only setting targets but building real strategies to deliver against them.
What does this mean for corporate enterprise climate strategies?
SBTi 2.0 marks a major evolution in corporate climate accountability. Here’s what enterprises need to focus on next:
Audit-ready data
Prepare your base-year inventory and ongoing emissions tracking for limited assurance.
Scope 3 prioritization
Go beyond suppliers’ emissions. Focus on the relevance of upstream and downstream categories.
Carbon removal strategy
Model future use of removals and credits in a way that supports your residual emissions plan.
Governance and resourcing
Sustainability strategy is now a cross-functional responsibility requiring stakeholder involvement across legal, finance, procurement, and operations.
Timeline awareness
If your company plans to set or update targets soon, understand which version of the SBTi criteria applies and begin preparing for 2.0 transition.
Here’s how Pulsora can help your enterprise set science-based targets
Setting a science-based target is a critical milestone — but reaching that target requires more than commitment. It demands sustained effort, real-time visibility, and rigorous data infrastructure. That’s where Pulsora comes in.
Pulsora is an enterprise-grade sustainability management platform purpose-built to support the full lifecycle of science-based target setting, validation, and performance tracking.
We help companies:
🔍 Collect high-quality ESG and emissions data
Pulsora enables organizations to centralize and standardize ESG and GHG data across global operations, supply chains, and business units. Our platform is built for complexity — including Scope 3 categories — with integrated workflows for data collection, verification, and version control. That means fewer gaps, more confidence, and audit-ready data from day one.
📊 Measure and manage performance against targets
Pulsora applies SBTi-aligned methodologies to track progress against near-term and net-zero targets. Built-in dashboards, emissions calculators, and scenario modeling tools make it easy to identify gaps, test assumptions, and adjust course in real time.
🧾 Report once, use everywhere
With Pulsora, performance data doesn’t just sit in a spreadsheet — it’s automatically mapped to the requirements of major frameworks like SBTi, CDP, CSRD, ISSB, and SEC climate disclosures. You can generate regulatory-ready reports, investor-grade summaries, and internal progress updates — all from a single source of truth.
And because all of your ESG and climate data is stored in a structured, auditable format, you’ll be better prepared for the increasing demands of limited assurance, climate transition planning, and recurring target revalidation under SBTi 2.0, as well as for other sustainability reports and frameworks you’re subject to.
Whether you’re tracking Scope 3 emissions, managing supplier engagement, or aligning climate goals with financial performance, Pulsora gives you the tools to move from ambition to execution — with the confidence that your data will stand up to scrutiny.
Set your targets. Hit them. And stay ready for what comes next.
Click here to get a personalized demo for tracking progress on your science-based targets.
Still need a deeper dive into science-based target and the SBTi? Check out Part 1 of this series here.
When you’re ready to explore what ongoing management of your SBTs looks like, check out Part 3 of this series here.
