Science-based targets (SBTs) show how quickly an organisation needs to cut its GHG emissions to limit global warming to 1.5 degrees Celsius.
What is SBTi?
The Science Based Targets initiative (SBTi) is a globally recognised body that defines best practice in setting emissions reduction targets aligned to climate science. It was formed in partnership with CDP, the UN Global Compact, the We Mean Business Coalition, WRI and WWF. Organisations can put their targets through a validation process, and those that succeed are listed on the SBTi website.
The SBTi published Corporate Net-Zero Standard Version 2.0 on 11 June 2026. It takes effect on 31 January 2027 and becomes mandatory for all submissions from 1 February 2028. Until then two standards run in parallel, and you have a choice about which to submit under.
We’ll guide you through both V1.3.1 and V2.0, and tell you which one fits your situation. Our SBTi consulting work runs from target development through to submission, so your targets have the best chance of passing validation first time.
20% of the first 1000 UK organisations to set SBTs were supported by us
What Are SBTs?
Science-based targets are the best practice approach to reducing GHG emissions and limiting warming to 1.5oC. They are ambitious and require immediate action.
Targets cover three areas: emissions from your own operations (Scope 1), the energy you buy in (Scope 2), and your value chain (Scope 3).
To be in line with climate science, the SBTi states that organisational emissions need to be halved by 2030 and reach Net Zero by 2050 at the latest.
By verifying your targets through the SBTi, you prove your commitment to making rapid, deep cuts to your emissions and that your targets have met the highest level of scrutiny.
Which standard should you submit under?
Two standards are live until 1 February 2028. The right route depends on where you are in your target cycle and how much groundwork you already have.
Submit under V1.3.1 now
This route suits you if you’re setting or renewing targets in the next 12 months and your emissions inventory is in reasonable shape. The SBTi encourages organisations in this position to submit at the earliest opportunity. You keep the flexibilities of the current requirements, including a combined Scope 1 and 2 target, and you can still adopt many of the Version 2.0 innovations voluntarily.
Build toward V2.0
This route suits you if your current target cycle runs past the transition or if you’re starting from scratch. It also suits Category A companies, which carry the assurance, governance and emissions-intensive activity requirements. Validation against Version 2.0 opens in Q1 2027. The preparation puts you on the new standard.
Working out which route fits is the first thing we do. It takes one conversation and a look at your current inventory.
How do SBTs move you closer to Net Zero?
SBTs offer a clear pathway for organisations to reach Net Zero in a way that is aligned with our global carbon budget.
The SBTi has also developed the Corporate Net-Zero Standard, which clearly outlines the level of ambition companies need to aim for to limit warming to 1.5oC. The Standard sets criteria for setting near-term and long-term SBTs for organisational scope 1, 2 and 3 emissions. Under V2.0, Scope 1 and 2 are set as separate targets rather than a single combined one.
Questions about SBTi V2.0?
Understand your readiness and gaps that may exist through an initial conversation. We can tell you what V2 could mean for your organisation and share our early observations so you can plan ahead.
Why use SBTi Consulting?
We will help you submit your letter of commitment, set your target base year, and calculate your company’s GHG emissions in line with standards set by the GHG Protocol. We will also work closely with you to set the boundaries of your targets, choose your target years, and calculate the emissions reductions needed to reach net zero by your target year.
Thousands have already set science-based targets, and Energise is one of them. We have set our own 1.5oC-aligned target and you can see who else is taking action on SBT’s website.
Which category are you in and what does that mean for transition planning?
V2.0 sorts organisations into Category A and Category B, and the two carry different obligations. Category A covers large companies, and it also covers medium-sized companies in high-income countries. The UK is one, so most mid-market UK businesses sit in Category A rather than B.
SBTi’s size thresholds don’t mirror the UK government’s definitions. Confirming your category sets the scope for your assurance, transition plan and Scope 3 work, so it’s the first thing we check.
Category A companies publish a board-approved transition plan under V2.0, and that work carries into UK disclosure. The Financial Conduct Authority and the UK government have signalled they’ll draw on the Transition Plan Taskforce (TPT) Disclosure Framework for future disclosure expectations. Building your SBTi transition plan to mirror TPT principles means one piece of work serves both.
What we cover
Working out what applies to you
• Company categorisation assessment (Category A or B) and the requirements that follow
• Gap analysis against V1.3.1 and readiness assessment against V2.0
• Advice on whether to submit under the current V.1.3.1 standard or build toward V2.0
Measuring and target setting
• Carbon footprint and target base year inventory development across Scopes 1, 2 and 3, incl. physical inventory and reporting of market instruments
• Identifying and quantifying, if needed, emissions-intensive activities
• Target modelling and pathway development across separate Scope 1, 2 and 3 targets
• Scope 3 significance screening against the 5% threshold, with any exclusions documented and justified
• Supplier and customer alignment pathways, engagement planning and data improvement
Submission and validation
• Preparation of target wording, evidence and submission documentation
• Completion of SBTi submission requirements
• Support during validation queries and feedback cycles
• Preparation for third-party limited assurance, where needed. We prepare the data and documentation, but the assurance itself has to come from an independent third party
Delivering and maintaining targets
• Net-zero governance with board accountability
• Transition and revalidation support from V1.3.1 to V2.0
• Implementation planning under the SBTi implementation hierarchy
• Annual progress reporting and end-of-cycle assessment support
• Ongoing emissions responsibility, incl. which recognition tier fits your budget and stakeholder expectations, plus neutralisation and removals planning
• Stakeholder workshops and internal engagement
JDR Cables Systems – Net Zero Strategy
As part of their commitment to sustainability, JDR sought to build a Net Zero strategy with global climate objectives. Recognising that over 95% of their emissions originate from their supply chain, a core element of their ambitions was to enhance data collection, improve supplier collaboration, and integrate environmental considerations into procurement decisions
Questions about SBTi V2.0?
Understand your readiness and gaps that may exist through an initial conversation. We can tell you what V2 could mean for your organisation and share our early observations so you can plan ahead.
When does SBTi Corporate Net-Zero Standard V2.0 become mandatory?
Version 2.0 becomes mandatory for all target submissions from 1 February 2028. It takes effect on 31 January 2027, and validation against it opens in Q1 2027.
Can we still submit targets under the current standard?
Yes. You can submit against Corporate Net-Zero Standard V1.3.1 and Near-Term Criteria V5.3 until 31 January 2028. The SBTi is encouraging organisations setting or renewing targets now to submit at the earliest opportunity.
What is the difference between Category A and Category B?
Version 2.0 replaces the separate SME route with a formal classification set by turnover, geography, emissions and employee thresholds. Category A companies face additional requirements, including mandatory limited assurance.
Do we still set a combined Scope 1 and 2 target?
Not under Version 2.0. Scope 1 and Scope 2 require separate targets, each covering 100% of the relevant emissions. Combined targets remain available under V1.3.1 during the transition.
What has changed for Scope 3 targets?
Fixed percentage coverage is replaced by a significance test: you must cover every Scope 3 category representing 5% or more of your categories 1–14 emissions. New target types are available, including supplier and customer alignment pathways, and long-term Scope 3 targets are now optional.
Does V2.0 require third-party assurance?
Category A companies must obtain limited assurance covering their inventories and target-setting metrics, and third-party assurance to substantiate progress at the end-of-cycle assessment. That covers your emissions data and your progress against targets. It doesn’t extend to a full audit of the transition plan itself.
Do our existing validated targets still count?
Yes. Existing validated targets remain in place. When you next set or renew targets after 31 January 2028 you will do so under Version 2.0, and you can adopt some Version 2.0 features voluntarily before then.
What happened to the five-year target review?
Version 2.0 retires the mandatory five-year review, because all targets are now set on a five-year basis. It is replaced by continuous evaluation, annual progress reporting and a formal end-of-cycle assessment.
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