Science-Based Targets: What You Need to Know

• Cority Software

• Last Updated: December 16, 2025
• Why are science-based targets important for business?
• What is a science-based target?
• How can companies get started?

As of late 2025, over 12,018 companies across regions and industries have set emissions reduction targets grounded in climate science through the Science Based Targets initiative (SBTi). Of these, 9,430 companies have validated targets, 2,257 have set net-zero targets, and 2,776 have active commitments. This is a positive step in the right direction, but in reality, most targets fall short of keeping global temperature rise to 1.5°C, as aligned with recent IPCC recommendations, to prevent the most severe impacts of climate change.

Why are science-based targets important for business?

Science-based targets strengthen a company’s climate strategy, boosting its credibility and competitive edge. By aligning their goals with science, businesses show genuine commitment to reducing emissions, which appeals to investors, customers, and regulators. These targets also help companies stay ahead in a market that increasingly values sustainability, building resilience and trust among stakeholders.

1. Opportunity for innovation

Science-based target setting provides a context for long-term strategic thinking and investment.

2. Creation of new market opportunities

By positioning themselves as business leaders in their approach to mitigating climate impacts, organizations may well take advantage of new markets created by new technologies to help tackle climate change.

3. Improves resilience and helps identify risks and opportunities

Evaluating a business’s resilience, and ability to identify risk and opportunity, are vital parts of organizational reporting, management, and strategy. Starting to set science-based targets now enables businesses to prepare themselves adequately for any future regulatory intervention or reputational risk. It also enables businesses to identify where key opportunities for leadership and innovation are.

4. Enhances reputation

As a growing spotlight is placed on the issue of climate change, investors, regulators and the public are more aware of the role businesses should play in setting targets for impact reduction. There are therefore reputational advantages of being seen as a sector leader in this area by adopting targets which have a clear scientific basis to them.

What is a science-based target?

In order to stay well below a 2°C temperature increase, the Intergovernmental Panel on Climate Change (IPCC) has calculated a global carbon budget . This is the gigatons of carbon dioxide (GtCO2) the planet can emit before 2050 to stay in line with the no more than 1.5°C rise by 2100. A science-based target is one which is set in accordance with this level of required global decarbonization.

There are a couple of different ways companies can determine this target. These include:

• The Absolute Contraction Approach (ACA). This is a one-size-fits-all method that ensures that companies setting targets deliver absolute emissions reductions in line with global decarbonization pathways.
• The Sectoral Decarbonization Approach (SDA). This is an alternative method that allows carbon-intensity metrics and targets to be derived from global mitigation pathways for some of the most carbon-intensive activities, such as road transportation, aviation, the generation of electricity or the production of basic materials.

How can companies get started?

Choosing a methodology that aligns with a company’s structure, location, and growth trajectory is essential. Using comprehensive digital platforms, companies can now collect, analyze, and report their emissions data to set realistic and impactful science-based targets.

Once your organization has made the decision to set a science-based target, it’s a five-step process:

• Commit—Submit a letter to SBTi establishing your intent to set a science-based target.
• Develop—Work on an emissions reduction target in line with the SBTi’s criteria.
• Submit—Present your target to the SBTi for official validation.
• Communicate—Announce your target and inform your stakeholders.
• Disclose—Report company-wide emissions and progress against targets on an annual basis.

With tools that support ongoing tracking and advanced analytics, businesses can remain agile in their approach to sustainability, ensuring they stay aligned with both regulatory requirements and evolving global climate goals.

Cority’s sustainability software collects the robust and verifiable data required to inform setting an SBT and its support team provides clients with guidance on committing to and setting SBTs for their organizations. Once set, clients can use Cority’s software to manage and track progress against targets over time. Want to explore more? Contact us here.

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• ESG Management, Science-based targets

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