Implementing Science-Based Targets: A Guide to SBTi and SBTN for Sustainable Business

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Jessy

In an era where climate change and environmental degradation pose existential threats to our planet and economies, businesses are increasingly called upon to align their operations with scientific imperatives. Science-Based Targets (SBTs) provide a robust framework for companies to reduce greenhouse gas emissions and mitigate impacts on nature in a way that’s measurable, credible, and aligned with global goals like the Paris Agreement and the Kunming-Montreal Global Biodiversity Framework. This blog explores the Science-Based Targets initiative (SBTi) for climate and the Science-Based Targets Network (SBTN) for nature, offering practical insights into their implementation. Whether you’re a sustainability manager or a C-suite executive, understanding these tools can help your organization demonstrate leadership in corporate responsibility.

## What Are Science-Based Targets?

Science-Based Targets are emissions reduction and nature protection goals grounded in the latest climate and environmental science. They ensure that corporate actions contribute to limiting global warming to 1.5°C above pre-industrial levels and halting biodiversity loss.

– **SBTi (Science-Based Targets initiative)**: Launched in 2015 as a partnership between CDP, the United Nations Global Compact, World Resources Institute (WRI), and WWF, SBTi focuses on greenhouse gas (GHG) emissions. It enables companies to set near-term (5-10 years) and net-zero (by 2050) targets that align with scientific pathways to decarbonization. As of 2025, over 9,000 companies have committed to or set SBTi-validated targets, demonstrating benefits like enhanced profitability, investor confidence, and innovation.

– **SBTN (Science-Based Targets Network)**: Building on SBTi, SBTN extends the framework to nature, addressing impacts on biodiversity, freshwater, land, oceans, and ecosystems. Established in 2019, it provides methods for companies to assess, prioritize, and target actions that halt and reverse nature loss. With over 150 companies preparing targets, SBTN emphasizes integrated climate-nature strategies.

Implementing SBTi and SBTN not only mitigates risks like regulatory penalties and supply chain disruptions but also unlocks opportunities in green markets and stakeholder trust.

## Implementing SBTi: Steps for Climate Targets

SBTi offers a structured process for setting and validating GHG reduction targets. Companies can start with near-term targets and progress to net-zero, using tools like the SBTi Corporate Near-Term Criteria and Net-Zero Standard. Here’s a step-by-step guide:

1. **Commit**: Publicly pledge to set science-based targets via the SBTi website. This gives you 24 months to develop and submit targets, signaling intent to stakeholders.

2. **Develop**: Conduct a comprehensive GHG inventory covering Scopes 1, 2, and 3 emissions per GHG Protocol standards. Use eligible methods like Absolute Contraction (minimum 4.2% annual reduction for near-term Scope 1+2) or Sector Decarbonization Approach (SDA) for industry-specific pathways. For net-zero, aim for at least 90% reductions by 2050, with no offsets allowed in target setting. Special considerations apply for sectors like forest, land, and agriculture (FLAG) or heavy emitters like cement and steel.

3. **Submit**: Register on the SBTi Validation Portal and submit targets for validation by SBTi Services. Fees vary by company size and target type; validation typically takes 12 weeks.

4. **Communicate**: Announce validated targets within six months through public channels like annual reports or websites.

5. **Disclose and Track**: Report annual progress against targets, reviewing and recalculating every five years or upon significant changes (e.g., mergers affecting >5% of emissions).

Tips: Start with the SBTi Getting Started Navigator for tailored guidance, and consider free training on the SBTi Academy. For SMEs, a streamlined validation route is available.

## Implementing SBTN: Steps for Nature Targets

SBTN complements SBTi by addressing non-climate environmental impacts through a five-step process outlined in its Corporate Manual. Targets focus on pressures like water use, land conversion, and pollutants, with biodiversity integrated across realms.

1. **Assess**: Map your value chain’s material impacts on nature using tools like the Materiality Screening Tool. Quantify pressures (e.g., water withdrawals) and state-of-nature indicators for direct operations and upstream activities. Cover at least 95% of operations and high-impact commodities.

2. **Prioritize**: Rank locations and pressures based on environmental urgency, business dependencies, and stakeholder input. Use indices to identify high-priority basins or landscapes.

3. **Set Targets**: Define specific, measurable targets using methods like equal contraction for freshwater (e.g., reduce withdrawals by a basin-specific percentage) or no-conversion for land ecosystems. Targets follow the AR3T framework (Avoid, Reduce, Regenerate/Restore, Transform). Submit for validation via the Accountability Accelerator.

4. **Act**: Implement actions like supplier engagement or restoration projects. Guidance includes response options databases for feasible interventions.

5. **Track**: Monitor progress annually, disclose publicly (e.g., via CDP), and verify through MRV systems. Recalculate targets every five years or as needed.

Key focus areas include freshwater quantity/quality, land use, and upcoming ocean targets. Engage stakeholders early for equitable outcomes, aligning with standards like UN Guiding Principles.

## Challenges and Best Practices

Common hurdles include data gaps in supply chains and resource constraints for SMEs. Overcome them by leveraging existing inventories (e.g., from TNFD or CDP), partnering with consultants, and starting small with pilot assessments. Best practices: Integrate SBTi and SBTN for co-benefits (e.g., reforestation reduces emissions and enhances biodiversity), secure executive buy-in, and communicate transparently to build trust.

## Conclusion

Adopting SBTi and SBTN positions your business as a sustainability leader, driving real impact while enhancing resilience and competitiveness. For our website demo, imagine embedding interactive tools or case studies to showcase how these targets transform operations. Ready to get started? Visit sciencebasedtargets.org and sciencebasedtargetsnetwork.org for resources, and consider joining the thousands of companies already on this journey. Together, we can build a net-zero, nature-positive future.