TL;DR: Once your target submissions are set, the work doesn’t stop. This article covers how enterprises can align their climate goals with SBTi, prepare for net-zero, and manage their targets over time — especially under the evolving expectations of SBTi 2.0. Learn what ongoing SBT management involves, why revalidation matters, and how to embed accountability across your climate strategy, supplier engagement, and reporting workflows.
Setting a science-based target is just the beginning to hitting your corporate reduction targets.
With the Science Based Targets initiative (SBTi) releasing stricter standards under its Corporate Net-Zero Standard (Version 2.0), enterprises are expected to move from vague target-setting promises to measurable performance.
In this final article of our SBT series, we explore what comes after setting emissions reduction targets based on the SBTi. We’ll help you align corporate climate goals with SBTi, pursue credible net-zero commitments, and continue to manage targets over time with the systems and accountability to back them up.
If you missed the first two articles in the series, start here:
- Learn what the SBTi is and what science-based targets are
- Learn how to set corporate science-based targets
How can a company align with the Science-Based Targets initiative?
Aligning with the SBTi means more than submitting a one-time target. It requires consistent integration of SBTi criteria into a company’s corporate sustainability and decarbonization strategy, climate transition planning, and sustainability reporting systems.
For your SBTi targets to align fully, an enterprise must:
- Use the GHG Protocol to develop an accurate emissions baseline (Scope 1, 2, and 3)
- Select appropriate SBTi methodologies (e.g. absolute contraction, SDA, intensity-based)
- Submit targets that meet absolute reduction of global temperature: 1.5°C or well-below 2°C thresholds
- Cover all material emissions (Scope 3 targets required if ≥5% of total emissions under SBTi 2.0)
- Track and disclose progress greenhouse gas emissions annually (e.g. CDP, ESG reports)
- Revalidate targets every five years as required by SBTi 2.0
This is an ongoing discipline, which is why many SMEs and larger enterprises alike now refer to this as ongoing SBT management.
How can my company align its climate goals with science-based targets?
Many enterprises have climate goals that pre-date the SBTi framework. Aligning these legacy targets with science-based target setting requires a strategic reassessment. Here's how to do it:
1. Audit your existing climate goals
Are they based on absolute emissions reductions? Do they cover all scopes? Are they aligned with 1.5°C pathways toward pre-industrial levels?
2. Map goals to SBTi frameworks
Use SBTi’s criteria to identify gaps in your existing targets (e.g. Scope 3 omission, combined Scope 1 and 2 targets, or use of carbon offsets).
3. Develop a climate transition plan
Under SBTi 2.0, Category A companies (typically large enterprises in high-income regions) setting SBTs must now submit a detailed, auditable climate transition plan within their target year of validation. This includes:
- Emissions reduction pathways
- CapEx alignment
- Supplier engagement models
- Governance and reporting structures
4. Integrate your climate strategy with enterprise risk and finance
Your SBTs should inform — and be informed by — broader ESG strategy, risk disclosures (e.g. ISSB, SEC), and business planning.
Is it mandatory to set net-zero targets under SBTi?
Not yet. While net-zero targets are not currently required, they are increasingly expected — especially from financial institutions that back or fund organizations, as well as consumers who want to support companies that care about climate change.
That said, under SBTi’s Net-Zero Standard, companies must:
- Reduce emissions by at least 90–95% across all scopes before claiming net-zero
- Use carbon removals (not offsets) to neutralize residual emissions
- Commit to near-term SBTs as well as long-term targets as a prerequisite for net-zero validation
- Disclose beyond value chain mitigation (BVCM), such as high-quality carbon credits, separately
So while net-zero isn’t mandatory, companies that do not pursue it may be seen as lagging behind in climate action — especially in investor and regulatory contexts.
What is ongoing SBT management — and why does it matter?
Ongoing SBT management refers to the continuous monitoring, reporting, renewal, and refinement of science-based targets over time. This is essential for enterprises because targets must now be revalidated every five years under SBTi 2.0, and climate strategies must adapt to business model changes (e.g. M&A, supply chain shifts).
Reporting expectations are increasing, like limited assurance on base-year emissions and performance). Stakeholders — including investors, customers, and regulators — demand transparent progress.
To manage this effectively, enterprises need a system for:
- Tracking real-time GHG emissions across operations and suppliers
- Modeling progress against short-term and long-term targets
- Flagging misalignments or underperformance
- Generating disclosures for CDP, CSRD, SEC, and others
- Engaging Tier 1 suppliers in Scope 3 reduction efforts
What does SBTi 2.0 change about long-term emissions strategy?
With Version 2.0, SBTi is moving from target validation to full performance accountability. See below for what’s required:
Why now is the time to operationalize your SBTs
We’ve entered a new era of corporate science-based target accountability. Enterprises that succeed in this landscape will be those that treat target-setting not as check-the-box milestones, but as living metrics embedded in governance, reporting, and day-to-day business planning.
SBTi 2.0 is raising the bar for climate credibility — and companies that get ahead now will be better positioned to meet stakeholder expectations, stay compliant, and unlock long-term business value.
How Pulsora can help your enterprise manage SBTs at scale
Setting a science-based target is just the beginning — tracking, managing, and reporting on that target is where the real work begins. Pulsora is built for exactly that.
We help companies:
- Collect, validate, and organize ESG and emissions data across operations, business units, and suppliers
- Monitor performance against near-term and long-term science-based targets using SBTi-aligned methodologies
- Engage Tier 1 suppliers and measure Scope 3 emissions relevance and impact
- Streamline regulatory and voluntary disclosures across CDP, CSRD, ISSB, SEC, and SBTi frameworks
- Prepare for SBTi 2.0 expectations like revalidation, transition planning, and limited assurance
With Pulsora, your enterprise gets a single source of truth for climate action — from data collection to disclosure to strategic decision-making.
👉 Schedule a demo to see how Pulsora can help operationalize your science-based targets.
FAQs: ongoing Science-Based Target management for enterprises
What are science-based targets?
Science-based targets (SBTs) are greenhouse gas (GHG) emissions reduction goals that align with what the latest climate science says is necessary to limit global warming to 1.5°C. They’re designed to help companies decarbonize across Scope 1, Scope 2, and Scope 3 emissions in line with the goals of the Paris Agreement.
Who oversees science-based targets?
The Science Based Targets initiative (SBTi) is the global authority on science-aligned target-setting. It’s a partnership between CDP, the United Nations Global Compact, the World Resources Institute (WRI), and the World Wide Fund for Nature (WWF). SBTi defines target-setting criteria and provides validation services for companies worldwide.
What is SBTi 2.0 and how is it different?
SBTi 2.0 is the updated version of the Corporate Net-Zero Standard. It introduces more rigorous requirements, including separate Scope 1 and 2 targets, stricter Scope 3 thresholds (≥5% of total emissions), mandatory five-year revalidation, and climate transition plans for large enterprises. It marks a shift from ambition to performance accountability.
Do companies need to set net-zero targets?
No, net-zero targets are not mandatory — yet. But under SBTi 2.0, companies that pursue net-zero must reduce emissions by 90–95% across all scopes within the timeframe of when they set their targets and 2050. They also must use use high-integrity carbon removals only to neutralize residual emissions. Near-term SBTs are a prerequisite for net-zero validation.
What is ongoing SBT management?
Ongoing SBT management refers to the continuous tracking, updating, and reporting of science-based targets after validation. This includes emissions monitoring, supplier engagement, reporting to frameworks like CDP and CSRD, and renewing targets every five years under SBTi 2.0.
How often do SBTs need to be revalidated?
Under SBTi 2.0, all validated targets must undergo renewal validation every five years. This ensures continued alignment with climate science and accountability for long-term performance.
What does a climate transition plan include?
A climate transition plan outlines how a company will meet its science-based targets. It includes emissions reduction activities, capital allocation, governance structures, supplier strategies, and timelines. SBTi 2.0 makes these plans mandatory for Category A companies.
How do carbon removals and offsets factor into SBTs?
Carbon removals (e.g., reforestation, direct air capture) can only be used to neutralize residual emissions after achieving deep reductions. Offsets that avoid emissions elsewhere are not accepted as a substitute for reductions under SBTi. Beyond value chain mitigation (BVCM), such as voluntary carbon credits, is encouraged but must be disclosed separately.
What are examples of science-based targets?
Examples include:
- Reduce Scope 1 and 2 emissions by 50% by 2030 from a 2020 base year
- Ensure 100% of Tier 1 suppliers in high-emitting sectors have SBTs by 2030
- Cut Scope 3 emissions from purchased goods by 30% per unit by 2028
- Transition to 100% renewable electricity by 2027
