The Science Based Targets initiative (SBTi) is a body that defines and validates corporate greenhouse-gas reduction targets against climate science, specifically the goal of limiting warming to 1.5C. It publishes sector-specific methodologies and independently certifies that company targets are consistent with the Paris Agreement. SBTi validation has become a widely referenced benchmark in ESG reporting.
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- SBTi provides criteria, tools, and a review process covering scope 1, 2, and increasingly scope 3 emissions, plus a separate net-zero standard. Validation signals credibility to investors and regulators, distinguishing science-aligned commitments from unsubstantiated net-zero pledges.