GETTING STARTED

GUIDE FOR SCIENCE-

BASED TARGET
SETTING
Version 1
April 2023
ABOUT THE GETTING STARTED GUIDE
This document is designed as a simple guide to support companies in setting near-term and net-zero
science-based targets aligned to the SBTi’s Criteria and Recommendations and the Net-Zero
Corporate Standard respectively. This guide merges previous guides for near-term and net-zero
target setting and is complementary to both the SBTi’s Criteria and Recommendations and the
Corporate Net-Zero Standard. Companies should also refer to the SBTi’s Corporate Manual and
sector-specific guidance.
The table below outlines the sections contained within this document.

Page Title Description

This section walks companies through organisational level checks to

Getting started with
1-2 understand whether they are eligible to set science-based targets
science-based targets
and how to proceed with this.
Setting near-term This section explains the first steps, basic criteria, and supporting
3
science-based targets resources for setting near-term targets.
This section is for companies that currently have near-term targets
Ensuring near-term and want to set net-zero targets and helps determine whether the
4 targets align with the existing near-term targets align with the Net-Zero Standard. It
Net-Zero Standard provides a comparison of the previous version of the near-term SBTi
Criteria with the requirements of the current version.
Key criteria for near This table provides a summary of the target boundary, timeframe,
5 and long-term science- method eligibility, and minimum ambition requirements for near and
based targets long-term SBTs.
Setting long-term net-
This table provides an overview and description of the methods
6 zero science-based
companies can use to set long-term SBTs.
targets
Planned 1.5°C This section describes the status of the SBTi’s existing and planned
7 pathways for science- sector-specific pathways that companies can use to set near and
based targets long-term science-based targets aligned to 1.5°C.
Sector-specific
This table, split into three pages, describes the SBTi’s sector-specific
requirements for
8-10 requirements related to the use of target-setting methodologies and
setting long-term
minimum ambition levels.
science-based targets
This section is aimed at companies that already have validated near-
term science-based targets.
Getting ready for net-
11-13 (1/3): Essential checks before beginning the validation process.
zero target validation
(2/3): Target recalculation triggers
(3/3): Aligning with best practice and latest climate science

Getting Started Guide for Science-Based Target Setting Version 1 | April 2023
 GETTING STARTED WITH SCIENCE-BASED TARGETS
Financial
NGO, other public What type of organization Institution
organization, etc. are you?
The SBTi Guidance for Financial
The SBTi does not currently assess Company or Institutions outlines requirements for
targets for cities, local governments, state-owned enterprise near-term SBT-setting for both scope
public sector institutions, or non- 1+2 and scope 3 near-term targets for
profit organizations. We encourage financed emissions. The SBTi’s
these stakeholders to use the Are you a parent company Financial Sector project is developing
science-based targets setting or a subsidiary? separate Net-Zero resources for
methods detailed in the SBTi financial institutions.
Corporate Manual and the Net-Zero
Standard document. Cities can Parent company Subsidiary
register interest in setting targets
through the Science Based Targets The SBTi recommends that companies
Network (SBTN). Are you in the Oil & Gas submit targets at the parent or group
sector? level. Parent companies must include the
Yes
emissions of all subsidiaries in their target
No submission in accordance with boundary
criteria detailed in the SBT Criteria and
Companies in the Oil & Gas sector
Recommendations and the Net-Zero
must wait for upcoming guidance in Is your organisation a Standard Criteria. See the Target
order to submit targets for validation. Small or Medium-Sized Validation Protocol for more details.
See the SBTi Oil & Gas webpage for
Enterprise (SME)?
the latest information.

No Yes

Have you completed a full

No Please see our SME FAQs for more
and recent GHG
inventory/screening of information. SMEs must submit
A company-wide scope 1 and 2 scope 1, 2 and 3 commitments for both near-term and
emissions inventory must be emissions? net-zero targets through a streamlined
completed as defined by the GHG route using the SBTi Target Validation
Protocol Corporate Standard and Application for SME's.
Yes
the GHG Protocol Scope 2
Guidance. Companies must
complete a scope 3 screening for
all relevant categories considering Have you included all
the minimum boundary of each relevant scope 3 Not sure
category per the GHG Protocol activities?
Corporate Value Chain (Scope 3) All relevant scope 3 sources must
Accounting and Reporting be calculated before submitting
Standard. Companies may use the targets to the SBTi. See Table 6.1
GHG Protocol Scope 3 Calculation Yes (page 61) of the GHG Protocol
Guidance, Scope 3 Evaluator, and Corporate Value Chain (Scope 3)
CDP Supply Chain Program as Accounting and Reporting
resources. A company can Standard for criteria to identify
commit to setting an SBT in relevant scope 3 activities.
parallel to performing a full scope
See next page
1, 2 and 3 GHG inventory.
1
GETTING STARTED WITH SCIENCE-BASED TARGETS

Offsets should be reported

Emissions from Forestry, Land Does your inventory separately in the annual GHG
and Agriculture (FLAG) follow a include any of the inventory. Offsets do not count
separate emissions mitigation following? towards emission reductions.
pathway that includes both
reductions and removals.
Therefore, FLAG emissions No Avoided emissions must be
must be disaggregated within excluded from the inventory and
the GHG inventory to set do not count towards emissions
separate FLAG targets. Please reductions.
see the FLAG sector Guidance Does your company have
and the GHG Protocol Land significant FLAG
Sector and Removals Direct emissions from bioenergy
emissions?
Guidance Project must be reported separately from
the inventory. See the SBTi Criteria
and the Target
Validation Protocol for details.
No
Optional scope 3 emissions, e.g.
indirect use-phase emissions in
Yes Do you wish to set near- "Use of Sold Products’, must be
term SBTs ONLY? reported separately from
emissions in the minimum
If you would like to set a near- boundary of each scope 3
No
term SBT only, please follow category in the Target
the guidance on the next page. Submission Form. See Table 5.4
All near-term targets must be (page 35) of the GHG Protocol
aligned to the most recent Do you wish to set targets Corporate Value Chain (Scope
criteria, where scope 1+2 aligned with the Net-Zero 3) Accounting and Reporting
targets are 1.5°C-aligned, scope Standard? Standard for an explanation of
3 targets are well-below 2°C- optional emissions for each
aligned and the target year scope 3 category.
must be 5-10 years from Yes
submission. Detailed info on all
near-term SBT criteria can be
found in the SBT Criteria and Yes
Recommendations.
Do you already have
near-term SBTs? Please go to page 4 to see if your
current near-term SBTs are aligned with
criteria (following the Net-Zero
No Standard). If you wish to commit to
net-zero, and your current near-term
SBT does not meet the Net-Zero criteria,
See next page for information please complete the SBTi Near-Term
on near-term targets, and Target Update Form. Then, go to page 5
and 6 for more information on how to
then navigate to page 5 for
model long-term SBT’s
setting long-term Net-Zero
targets 2
 SETTING NEAR-TERM SCIENCE-BASED TARGETS
Use the following table if you want to set near-term SBT’s only or if you wish to commit to net-zero and have not
already set near-term targets.

Supporting
For more details see:
documents
1. SBTi Corporate Manual 3. Target Validation Protocol
2. SBTi Criteria and Recommendations 4. Target Setting Tool

Scope 1 & 2
Temperature, time frame, and emissions Methods
coverage
• Absolute Reduction: all companies (apart from FLAG,
Since V5.o of the SBTi Criteria, companies must set Power, and Maritime who must follow sector guidance)
1.5°C aligned scope 1 & 2 targets, which must be reduce emissions at a minimum of 4.2% annually
achieved within 5-10 years from the date the target • Sector-specific pathways: can be absolute reduction
is submitted to the SBTi for validation. or intensity convergence, depending on the sector
A maximum of 5% of scope 1 & 2 emissions • Renewable Electricity (Scope 2): Source renewable
combined can be excluded from the target electricity at a rate that is consistent with 1.5°C
scenarios:
• 80% renewable electricity procurement by 2025
and
• 100% by 2030 as thresholds

Scope 3
Scope 3 is less than 40% of overall emissions Methods
No scope 3 target required, although encouraged as best • Absolute Reduction
practice. See requirements below. • Sector-specific pathways
• Economic Intensity
• Physical Intensity
Scope 3 is 40% or more of overall emissions. • Supplier/Customer Engagement
Companies must set one or more emission reduction • Or a combination. Please see pg. 24 onwards of
targets and/or supplier/customer engagement targets SBTi Corporate Manual
that collectively cover(s) at least 67% of total scope 3 • If you have scope 3 operations with
emissions in conformance with the GHG Protocol transportation emissions, or are in the Power or
Corporate Value Chain (Scope 3) Accounting and FLAG sectors, please check the sectoral
Reporting Standard. Scope 3 target(s) must be aligned guidance
with well-below 2°C pathways and targets achieved
within 5-10 years from the date the target is submitted to
the SBTi for validation.

Sector- For additional sector guidance on near-term targets, please refer to the sector-specific requirements
specific table in the SBTi Criteria and Recommendations, or the sector guidance page.
guidance Transportation emissions: for all transport-related emissions across all sectors, companies should report
these emissions on a Well-to-Wheel (WTW) basis in their GHG inventory.
Power: companies in Power must use sector-specific pathway.
Maritime: companies in Maritime Transport must use sector-specific pathway.
FLAG: companies with at least 20% FLAG emissions, must follow the FLAG guidance to set separate
FLAG targets.

The SBTi recommends using the most ambitious decarbonization scenarios that lead to the earliest
reductions and the least cumulative emissions.

3
 ENSURING NEAR-TERM SCIENCE-BASED TARGETS
ALIGN WITH THE NET-ZERO STANDARD
To align with the Net-Zero Standard, your company's current near-term science-based targets must
meet the near-term criteria in the Net-Zero Standard and current SBTi Criteria. These criteria are more
ambitious than the previous SBTi Criteria (version 4.2) to ensure that the right actions are taken in the
short-term to limit warming to 1.5°C and reach net-zero by 2050. These criteria apply to all companies
setting science-based targets, regardless of whether they aim to align with the Net-Zero Standard, from
July 2022.

Version 4.2 of SBTi Criteria

Near-term SBT Criteria within the Net-Zero Standard

What
temperature Well-below 2°C minimum 1.5°C minimum
goal should
In V4.2 of SBTi criteria, companies could use Any company (except those in the power,
your the Absolute Contraction Approach (ACA) to maritime, and FLAG sectors) can use the cross-
company set well-below 2°C targets. sector absolute reduction method to set 1.5°C
align its Companies in the following sectors could targets.
scope 1 & 2 use sector-specific intensity convergence Companies in the power, maritime and FLAG
targets to? methods to set well-below 2°C targets: sectors must use sector-specific intensity
power, transport, buildings, iron & steel, convergence methods to set 1.5°C targets.
cement, aluminium, pulp & paper. See the Planned 1.5°C Pathways (page 6) for
more details.

What is the
target 5-15 years from submission 5-10 years from submission
timeframe for In V4.2 of SBTi criteria, companies could set Near-term SBTs must have a 5-10 year time
your near- SBTs with a 5-15 year time frame from the frame from submission. Companies that
term SBTs? submission already have validated SBTs are not
required to update targets to meet the
reduced time frame requirements.

What
temperature 2°C minimum Well-below 2°C minimum
goal should
your In V4.2 of SBTi criteria, companies could set Near-term scope 3 targets must be aligned with
scope 3 targets consistent with the level of well-below 2°C or more ambitious scenarios.
company
decarbonization required to keep global Supplier engagement targets are eligible for
align its temperature increase to 2°C. near-term only.
scope 3
target to?

4
KEY CRITERIA FOR NEAR AND LONG-TERM SCIENCE-BASED TARGETS
This table is a summary of the key (not exhaustive) target boundary, timeframe, method eligibility, and minimum ambition requirements for near and long-term SBTs. For more detail on
absolute activity pathways and physical intensity convergence pathways, as well as further recommendations and criteria, see the Net-Zero Corporate Standard.

Scope 1 and 2 Scope 3

Target boundary 95% coverage of scopes 1 & 2 If scope 3 >40% of total emissions: boundary to cover minimum 67% of scope 3

Target year 5-10 years from date of submission (except maritime) 5 - 10 years from date of submission

Absolute reduction Sector-specific Renewable Cross-sector Sector-specific Supplier or Scope 3

intensity electricity (scope 2 absolute intensity customer physical and
Method convergence only) reduction convergence engagement economic
Near-term
intensity
science-based
Method reduction
targets
eligibility and • Minimum of 4.2% • Depends on • 80% RE by 2025 • 2.5% LAR • Depends on • e.g. 80% of • 7% year-on-
minimum linear annual sector and • 100% RE by sector and suppliers year (both
ambition reduction (LAR) company inputs 2030 company by options)
Eligibility and
dependant on base inputs (SDA) emissions
min. ambition
year. by 2025
• Exception: FLAG
pathway is 3.03% LAR

Target boundary 95% coverage of scopes 1 & 2 90% coverage of scope 3

Target year 2050 or sooner (2040 for the power sector and maritime) 2050 or sooner

Absolute reduction Sector-specific Renewable Cross-sector Sector-specific Supplier or Scope 3

intensity electricity (scope 2 absolute intensity customer physical and
Method convergence only) reduction convergence engagement economic
Long-term intensity
and net-zero Method reduction
science-based eligibility
targets • 90% reduction (cross- • Sector • 100% RE • 90% reduction • Sector/ • Methods • 97%
and
sector pathway) /commodity (cross-sector commodity are not reduction
minimum
Eligibility and • 72% reduction for pathways vary pathway) pathways eligible for (both
ambition
minimum FLAG • 72% reduction vary long-term options)
ambition • Other sector pathways for FLAG SBTs
vary • Other sector
pathways vary

Not eligible 1.5°C ambition Well below 2°C ambition 5

 SETTING LONG-TERM NET-ZERO SCIENCE-BASED
TARGETS
Companies must set long-term science-based targets that align to 1.5°C for a target year no later than
2050 as part of their net-zero commitment. These targets cover a minimum of 95%of scope 1 & 2
emissions, and 90%of scope 3 emissions. See the next page for more information on criteria. This page
describes the methods that companies can use to set long-term targets and how they can be applied.
Which emission
Which companies can use this
Method name More about the method scopes does it
method?
apply to?
Absolute emissions are reduced by an
amount that is, at minimum, consistent
Cross-sector with the cross-sector pathway. Also All companies, except for
absolute referred to as ‘absolute contraction’. companies in Power, Maritime or All scopes
The minimum reduction is calculated FLAG sectors.
reduction
as an overall amount (e.g., 90% overall
for the cross-sector pathway).

Sector-specific Absolute emissions are reduced

Food, Land and Agriculture
by an amount that is, at
absolute minimum, consistent with a
(FLAG), Iron & Steel, Cement and All scopes
Buildings (services & residential).
reduction sector-specific pathway.
Recommended for companies in
Physical emissions intensity targets are heavy-emitting sectors, or
calculated based on all companies in a companies with a significant
sector converging to a sector-specific proportion of emissions attributed to All scopes
emissions intensity by 2050 or sooner. heavy-emitting sectors. See box for
Sector-specific Also referred to as ‘physical intensity FLAG commodity pathways and
intensity convergence’ or ‘SDA’. page 7-9 for other sector pathways.
For long-term targets, the target
convergence FLAG commodity pathways
emissions intensity is equal to the
sector's emissions intensity in 2050 • Beef • Leather • Pork
(2040 for the power sector and • Chicken • Palm Oil • Soy
maritime transport). • Dairy • Rice • Timber & wood
• Maize • Wheat fibre

Companies actively procure at least

Renewable 80% renewable electricity by
All companies Scope 2
electricity 2025 and 100% renewable
electricity by 2030.
Economic emissions intensity is
Scope 3 reduced by an amount that is, at
economic minimum, consistent with limiting
All companies Scope 3
intensity warming to 1.5˚C. The minimum
reduction is calculated as an overall
reduction 97% reduction.

Physical emissions intensity is

Scope 3 reduced by an amount that is,
physical at minimum, consistent with
All companies Scope 3
intensity 1.5˚C. The minimum reduction
is calculated as an overall 97%
reduction reduction.

6
 PLANNED 1.5°C PATHWAYS FOR SCIENCE-BASED TARGETS
Table summarising the pathway and guidance developments and timelines for each sector. Please note
that these release dates are subject to change.
PATHWAY GUIDANCE
Sector-specific pathway eligible for Documents to support target-
IPCC SBT SECTOR
setting process
SECTOR NEAR-TERM SBTs LONG-TERM SBTs
AFOLU Timber/wood fibre1

Land and agriculture

Agricultural commodities

BUILDINGS Buildings2 Nov 2023

INDUSTRY Iron and steel May 2023 May 2023

Cement

Chemicals Jan 2024 Jan 2024 Jan 2024

Aluminium

Pulp and paper

TRANSPORT Road and rail transport3

Maritime transport

Aviation

OTHER Oil and gas

ENERGY
ELECTRICITY Power generation
AND HEAT
OTHER Apparel and footwear
SECTORS
ICT

1.5°C sector pathway(s) 1.5°C sector pathway(s) Sector uses cross-

available planned sector pathway
Guidance release date Guidance planned,
Guidance available known release date unknown
1 Forestry (timber/wood fiber) long term pathways are not available for FLAG targets
2 While there are currently two buildings pathways available, further pathways will become available once the guidance has been developed
and released
3 An update of road and rail transport guidance will be provided in the future (date TBC) which will include pathways for use phase emissions

from newly manufactured vehicles 7

SECTOR-SPECIFIC REQUIREMENTS FOR SETTING LONG-TERM SCIENCE-BASED TARGETS
Sector-specific guidance and methods for long-term SBTs are currently available for many sectors. The SBTi has sector-specific requirements related to the use of target-setting
methodologies and minimum ambition levels. Please note, this information is not exhaustive and companies must follow all requirements for target setting and minimum ambition
levels as indicated in relevant sector-specific methods and guidance. All new sector-specific guidance that becomes available will be available on the sector development webpage.

Sector Eligible methods Guidance/ Notes

Aluminium When setting long-term SBTs, companies can set targets using the cross-sector Guidance is being developed for the aluminium sector and is currently in the
pathway (absolute targets only). scoping phase.
Apparel and footwear When setting long-term SBTs, companies in these sectors must use the cross- Optional guidance is available for companies in the apparel and footwear
sector pathway (absolute targets only). sector.
Aviation4 Aviation can set physical intensity targets using the aviation pathway or the Please refer to the aviation sector page, where you can find the latest
cross-sector pathway (absolute targets only). guidance and tools for target-setting.
Buildings When setting long-term SBTs, companies in these sectors are recommended to Real Estate Investment Trusts (REITs) wishing to set targets
must specify if they are a mortgage-based REIT or an
set absolute or intensity targets using the residential buildings pathway, service equity-based REIT. Equity REITs must pursue the regular target validation
buildings pathway, or cross-sector pathway (absolute targets only). route for companies. Mortgage REITs must instead utilize the Financial
Institutions guidance for setting SBTs. The SBTi is developing guidance for
companies and sectors of the built environment.
Cement When setting long-term SBTs, companies are recommended to set absolute or Please refer to the Cement Sector page, where you can find the
intensity targets using the cement pathway, or cross-sector pathway (absolute CementGuidance and supporting documents.
targets only).
Chemicals See ‘All other sectors’. The SBTi is developing guidance for companies in the
chemicals sector.
Financial Institutions The SBTi is developing a Net-Zero Standard for Financial Institutions and cannot The initiative defines a financial institution as one engaging in investment
validate long-term targets for this sector before the standard is released. activities as part of its core functions. These include the following:
1. Asset management/ asset owners
Please note that financial institutions can still set near-term science-based 2. Retail and commercial banking activities
targets. 3. Insurance companies (when functioning asset managers)
4. Mortgage real estate investment trusts (REITs)

Additionally, if at least 5% of a company’s revenue comes

from activities such as those described above, they would be considered a
financial institution. 8
SECTOR-SPECIFIC REQUIREMENTS FOR SETTING LONG-TERM SCIENCE-BASED TARGETS
Sector-specific guidance and methods for long-term SBTs are currently available for many sectors. The SBTi has sector-specific requirements related to the use of target-setting
methodologies and minimum ambition levels. Please note, this information is not exhaustive and companies must follow all requirements for target setting and minimum ambition
levels as indicated in relevant sector-specific methods and guidance. All new sector-specific guidance that becomes available will be available on the sector development webpage.

Sector Eligible methods Guidance/ Notes

Forests, Land-use & Companies with significant FLAG emissions are required to set FLAG targets separate from their Please see the FLAG Guidance.
Agriculture (FLAG)/ SBTs that cover all non-FLAG emissions. FLAG targets must use the FLAG-sector pathway
AFOLU (absolute targets) or a commodity pathway (intensity targets). Commodity pathways are
available for beef, chicken, dairy, leather, maize, palm oil, pork, rice, soy, wheat, and timber &
wood fiber. Companies in the forest products sector are required to use the commodity
pathway for timber & wood fiber.
Fossil Fuel Sale/ In addition to the guidance for the primary sector, companies must set targets for scope 3 This is applicable to companies that derive less than 50%
Transmission/ category 11, irrespective of the share of these emissions compared to the total scope 1, 2 and 3 of revenue from the sale, transmission and distribution of
Distribution emissions of the company. Separate scope 3 targets may need to be set in this case. fossil fuels.
Information and When setting long-term SBTs, companies in these sectors must use the cross-sector pathway The optional guidance for ICT companies including
Communication (absolute targets only). mobile networks operators, fixed networks operators, and
Technology data centers operators outlines in detail the target setting
Providers requirements for setting near-term science-based targets.
Iron and Steel When setting long-term SBTs, companies in these sectors are recommended to set absolute or The SBTi is developing guidance for companies in the
intensity targets using the iron and steel pathway, or cross-sector pathway (absolute targets steel sector.
only).
Maritime Transport4 For maritime transport emissions, long-term science-based targets must reduce emissions to a On the transport sector page, you will find the Maritime
residual level in line with 1.5°C scenarios by no later than 2040 using the Sectoral Transport Guidance and the Maritime Transport Target
Decarbonisation Approach Setting Tool. Companies in this sector must set targets
to reach net-zero no later than 2040.
Oil and Gas The SBTi is developing a new methodology for companies in the oil and gas sector to set Companies in this sector include - but are not limited to -
science-based targets. Currently, the SBTi is unable to accept commitments or validate targets integrated oil and gas companies, integrated gas
for companies in the oil and gas or fossil fuels sectors. Please see our policy for further companies, exploration and production pure players,
information. refining and marketing pure players, oil products
distributors, gas distributors and retailers and traditional oil
and gas service companies. Please see the Oil and Gas 9
sector webpage for more information.
SECTOR-SPECIFIC REQUIREMENTS FOR SETTING LONG-TERM SCIENCE-BASED TARGETS
Sector-specific guidance and methods for long-term SBTs are currently available for many sectors. The SBTi has sector-specific requirements related to the use of target-setting
methodologies and minimum ambition levels. Please note, this information is not exhaustive and companies must follow all requirements for target setting and minimum ambition
levels as indicated in relevant sector-specific methods and guidance. All new sector-specific guidance that becomes available will be available on the sector development webpage.

Sector Eligible methods Guidance/ Notes

Power The intensity convergence method must be used by power generation companies, as Please see the Power/Electric utilities Guidance.
specified in the Guidance for Electric Utilities. For power sector companies, long-term Companies in the power sector with scope 3 emissions
science-based targets must reduce emissions to a residual level in line with 1.5°C representing 40% or more of overall emissions must set an
scenarios by no later than 2040 using the Sectoral Decarbonisation Approach.
intensity target covering all sold electricity (including
purchased and resold electricity in scope 3, category 3), as
well as a target covering power generation in scope 1.
Companies in this sector must set targets to reach net-zero
no later than 2040.
Pulp and paper When setting long-term SBTs, companies can set targets using the cross-sector Guidance is being developed for the pulp and paper sector
pathway (absolute targets only). and is currently in the scoping phase.
Road and rail4 Road and rail transport can follow the cross-sector pathway (absolute reduction), no Target setting guidance will be updated along with sector
sector intensity pathway is available. trajectory.
Transport OEMs/Automakers The SBTi is temporarily pausing near- and long-term target validations and target This applies to automakers.
updates for automakers until 1.5°C scope 3 targets for use-phase emissions from new
road vehicles are developed and approved. Please see our policy for further Auto part manufacturers can still set targets using the SDA
information. Transport Tool and cross-sector absolute reduction.
All other sectors For all other sectors, please use the cross-sector pathway (absolute targets only). Companies should allocate emissions to relevant activities
as per the Greenhouse Gas Protocol, where guidance is
available. Emissions in scopes 1, 2, or 3 allocated to activities
with a sector-specific pathway may be covered
by a sector-specific absolute or intensity target

4 For all transport-related emissions across all sectors, companies should report these emissions on a Well-to-Wheel (WTW) basis in their GHG
inventory (Well-to-wake for aviation and maritime transport).
10
GETTING READY FOR NET-ZERO TARGET VALIDATION
This section is aimed at companies that already have validated near-term science-based targets that
would like to submit long-term targets as part of a net-zero commitment. The following questions are
essential checks that companies must go through before beginning the validation process.

QUESTION RESPONSE ACTION

1. Do your current near-term SBTs Yes, my scope 1 & 2 targets align Go to question 4
meet the Net-Zero Standard’s 1.5°C and my scope 3 targets align
ambition requirements? with at least well-below 2°C
No, my scope 1 & 2 targets do not Go to next question
align with 1.5°C and/or my scope 3
targets do not align with at least
well-below 2°C
2. Did your company commit to Yes Go to next question
the Business Ambition for 1.5°C
campaign via Option 2? No Please resubmit your near-term
targets validation using this form
to align with 1.5°C scope 1 & 2, and
at least well-below 2°C scope 3
3. Do your validated targets align Yes Go to next question
with at least 1.5°C for scope 1 and
2; and well below 2°C for scope 3? No Please resubmit your near-term
targets for validation using this
form

4. If your target was validated Yes, and we found that our targets Please resubmit your near-term
more than five years ago, have need to be recalculated and targets for validation using this
you reviewed your targets in revalidated form
compliance with the SBTi’s
“mandatory target recalculation” Yes, and we are confident our Go to next question
criteria? targets are consistent with best
practice and the latest climate
science
No Please review your targets to
check they are consistent with
best practice and the latest
climate science
Not applicable, my target was Go to next question
validated less than 5 years ago
5. Do you wish to make any other Yes Go to next page
amendments to your current near-
term SBTs? E.g. addition of targets,
No
change in base year, amend base
year inventory.

11
 GETTING READY FOR NET-ZERO TARGET VALIDATION
This section is aimed at companies that already have validated near-term science-based targets that
would like to submit long-term targets as part of a net-zero commitment. The following conditions are
important for companies to review to understand if they have triggered a near-term target recalculation.

Since submitting your near-term

SBTs to the SBTi, have any of the RESPONSE
following occurred?
The base year or target year of your target have
changed.
YES NO
Significant changes to your base year inventory. The
SBTi uses a 5% materiality threshold across scopes 1,
2 and 3 to determine significance (N.B. this excludes
organic growth). YES NO
This could have occurred due to significant organizational
changes from mergers, acquisitions, or divestitures, or for
other reasons such as improved data availability.

Scope 3 emissions became 40% or more of overall

scope 1, 2, and 3 emissions. YES NO
Exclusions in the inventory or target boundary have
changed significantly and/ or exceeded allowable
exclusion limits (more than 5% of scope 1 and 2
emissions and/ or more than 33% of scope 3
YES NO
emissions).
Significant changes in company structure and
activities that would affect the company’s target
boundary or ambition (e.g. acquisitions, divestitures, YES NO
mergers, insourcing or outsourcing, shifts in product
or service offerings).

Significant changes in data used to calculate the

targets such as growth projections (e.g. the discovery
of significant errors or several cumulative errors that
are collectively significant).
YES NO
Other changes to projections/ assumptions used with
science-based target setting methods
YES NO

If you answered YES to ANY of the above, you have triggered a target recalculation, and we ask
that you recalculate and resubmit your near-term science-based targets for revalidation using this form.

*Please note that companies are eligible to resubmit near-term targets as part of a net-zero package submission.

12
 GETTING READY FOR NET-ZERO TARGET VALIDATION
This section is aimed at companies that already have validated near-term science-based targets
that would like to submit long-term targets as part of a net-zero commitment. Although companies
may not be required to update their targets based on the answers to these questions, doing so will help
align with best practice and the latest climate science. Considering these questions will help prepare for
the validation process and ensure it runs as smoothly as possible.

QUESTION RESPONSE ACTION

Are your targets still representative of your Yes Go to next question
business model and realistic given your
current mitigation strategy? No Go to next question

Do your near-term SBTs use a base year Yes If the base year of your near-term target is
before 2015? before 2015, you may want to update the
base year of your targets to align with the
new net-zero criteria that use a base year
of 2015 or later.

No Go to next question

Would you like to update the Yes Companies should assess whether they are
timeframe of any of your near-term on track to meet rapidly approaching
targets? In particular, are you targets. If you would like to update the
approaching your near-term target timeframe of your targets, use the target
date? resubmission process.

No Go to next question

Companies do not have to set near-term Yes Companies in this situation may wish to set
scope 3 targets if scope 3 emissions near-term scope 3 targets as part of their
represent less than 40% of total emissions. net-zero commitment to complement their
Does this situation apply to your company? long-term targets.

Yes, but we’ve already set scope 3 targets Go to next question

Not applicable, my company’s scope 3 Go to next question

emissions represent more than 40% of total
emissions so we are required to have a
scope 3 target,

Did your company model targets using Yes Please check that your targets still meet
intensity methods (in particular using the the ambition requirements of the current
Sectoral Decarbonization Approach)? SBTi Tool. If they do not meet updated
requirements, consider resubmitting your
targets

No Go to next question

Have you reviewed any sector-specific Yes, there have been developments in my Consider updating and resubmitting your
guidance to check for applicable updates? sector that impact my targets targets to meet updated sector
requirements.

Yes, and there haven’t been any Congratulations! You’ve completed all the
developments in my sector that impact my necessary checks on your validated near-
targets term SBTs to prepare you for net-zero
target validation.

No The SBTi encourages your to review our

sector guidance page and the SBTi criteria
for sector-specific requirements before
proceeding.

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