SBTi: Science Based Targets Initiative
I. Definition
SBTi (Science Based Targets Initiative) is a global initiative that helps companies set climate targets based on science.
These targets aim to reduce greenhouse gas emissions in line with climate goals.
The SBTi shows companies how much and how fast they need to reduce emissions.
II. Context
Climate change is a major risk for companies and the global economy.
Because of this, many regulations and standards now require clear climate strategies.
The SBTi helps companies define credible and measurable emission reduction targets.
These targets are aligned with climate science and long-term sustainability goals.
Companies using SBTi targets can:
- improve climate risk management,
- support climate disclosures under ISSB,
- strengthen sustainability reporting with GRI,
- prepare for regulatory requirements such as CSRD.
The SBTi is often used as a reference when companies explain their climate transition plans.
III. Related terms
- GRI: Global Reporting Initiative Mapping
https://www.orizscore.com/blogs/gri-standards-mapping-csrd - ISSB: IFRS S1 and S2 Global Standards
https://www.orizscore.com/blogs/issb-ifrs-s1-s2-global-standards - CSRD: Corporate Sustainability Reporting Directive
https://www.orizscore.com/blogs/csrd-corporate-sustainability-reporting-directive - CBAM: Carbon Border Adjustment Mechanism
https://www.orizscore.com/blogs/cbam-carbon-border-adjustment-mechanism
IV. Example
A manufacturing company wants to reduce its carbon emissions.
It uses the SBTi to define science-based reduction targets.
These targets are then included in:
- its sustainability report using GRI,
- its climate disclosures under ISSB,
- its regulatory reporting for CSRD.
This helps the company show a clear and credible climate strategy.
