The SBTi defines and promotes best practice in science-based target setting and offers resources and guidance to reduce barriers to adoption. The SBTi Corporate Manual is a combination of two previously available resources, the Call to Action Guidelines-which gives information on the four step process for joining the initiative- and the SBTi Manual-which provides stepwise guidance and recommendations for setting SBTs- now combined, streamlined, and newly-released to best support companies throughout all steps of the science-based target setting journey. 

  The SBTi’s Corporate Net-Zero Standard (also referred to as the Net-Zero Standard) provides guidance, criteria, and recommendations to support corporates in setting net-zero targets through the SBTi. The main objective of this standard is to provide a standardized and robust approach for corporates to set net-zero targets that are aligned with climate science. The intended audience for this document is corporates with more than 500 employees that wish to commit to setting net-zero targets through the SBTi.

This report draws on corporate emissions and target data submitted to the SBTi and CDP — as well as extensive interviews with businesses and other stakeholders — to explore the progress the SBTi has made in driving the adoption of SBTs by businesses and the impact this has on decarbonising the economy.

Updated version Within the Peer Learning Group Climate of the German Global Compact Network (DGCN), companies explored the challenges associated with developing climate targets, and discussed possible solutions, methods and applications with experts and representatives from the Science Based Targets Initiative (SBTi). This publication summarizes core findings of the discussion and proposes solutions to challenges. The focus is on the selection of a method for developing a science-based GHG emission reduction path, the interpretation of results, the criteria of the SBTi for an official approval of science-based targets, and the treatment of scope 3 emissions. Thereby, the paper serves as a compact introduction science-based target setting.