Glossary
Carbon and ESG reporting

What is SBTi?

Definition

SBTi is the Science Based Targets initiative, which sets standards and validates corporate greenhouse gas reduction targets aligned with climate science. Companies commit, develop near-term and net-zero targets covering their emissions, submit them for validation, and then report progress against them every year.

What it is

SBTi was founded as a partnership including CDP, the UN Global Compact, the World Resources Institute and WWF. It publishes criteria for near-term targets, typically covering five to ten years, and a Corporate Net-Zero Standard for long-term targets.

Targets cover Scope 1 and 2 emissions and, where Scope 3 is a large share of the total, Scope 3 as well. Validated targets are published, and companies are expected to disclose emissions and progress annually. Criteria are revised over time, so check the current versions.

Who it applies to / where it is used

SBTi targets are set by companies across sectors, from real estate and manufacturing to retail, technology and healthcare. Sector guidance exists for some industries, including buildings.

How it is measured / what evidence it needs

Progress is shown by comparing reported emissions with the base year and the target pathway.

  • A base year inventory with documented boundaries
  • Annual Scope 1 and 2 emissions from measured energy
  • Recalculation of the base year when structural changes occur
  • Evidence of the reduction measures behind the trend

How Aqueduct helps

Aqueduct supplies verified reductions against a normalized baseline, so progress reflects real change rather than weather or occupancy swings.

  • Weather-normalized energy baselines through aQ EnergySmart
  • Measured savings from each action, verified at the meter
  • Site and portfolio trends for the sustainability team
  • Exports through aQ Assurance for annual progress reporting
Questions

SBTi: common questions

SBTi sets criteria for science-based emissions targets and validates companies' targets against them. Validated targets are published.

Near-term targets cover roughly the next five to ten years. Net-zero targets cover the long term under SBTi's Corporate Net-Zero Standard.

Scope 3 targets are required when Scope 3 makes up a significant share of a company's emissions. Check current criteria for the threshold.

Aqueduct supplies measured, weather-normalized energy data and verified savings. The company reports progress and SBTi validates targets.

See Aqueduct on your own facility.

Bring a site, a utility bill or a question. We will show you where the loss is.