SBTi Net‑Zero Standard

The Net-Zero Standard of the Science Based Targets initiative (SBTi) is the first global framework that defines how companies can set emission-reduction targets consistent with 1.5 °C pathways.

It requires organisations to reduce at least 90–95% of Scope 1, 2, and 3 emissions by 2050 and to neutralise the remaining emissions through carbon removals.

Target structure

• Near-term targets (5–10 years): >4.2% linear annual reduction.
• Long-term targets (2050): ≥90% absolute emission reduction.
• Neutralisation: <10% through nature-based solutions or technologies such as BECCS or DAC.
• Coverage: 100% of Scope 1 + 2; Scope 3 required if it represents >40% of total emissions.

SBTi validation process

1. Commitment Letter submission.
2. Target submission (Excel model).
3. Review (from 2024: 6–8 weeks).
4. Approval and publication on the SBTi dashboard.
5. Annual reporting via CDP or the Resilience Hub.

Regulatory synergies

• Compatible with ISO 14068 (climate neutrality).
• Supports compliance with CSRD and EU Green Taxonomy metrics.
• Backed by financial institutions: banks increasingly require SBTi-validated Net-Zero targets for sustainable lending.

The SBTi Net-Zero Standard sets the benchmark for corporate climate ambition. Adopting it ensures scientific consistency, investor credibility, and leadership in decarbonised markets.