Understanding Science-Based Emissions Targets
Science-based targets (SBTs) define a clear emissions reduction pathway aligned with the latest climate science. Validated by the Science Based Targets initiative (SBTi) — a partnership between CDP, the UN Global Compact, WRI, and WWF — these targets require companies to set measurable reductions consistent with limiting global warming to 1.5°C above pre-industrial levels.
As of early 2026, over 10,700 companies hold validated science-based targets, representing more than 40% of global market capitalization.
Target Structure
- Near-term targets
- 5–10 year reduction commitments. Must cover at least 95% of Scope 1 and 2 emissions. If Scope 3 exceeds 40% of total emissions, a Scope 3 target covering at least 67% is also required.
- Net-zero targets
- Long-term commitments (typically 2040–2050) to reduce emissions by at least 90% across all scopes, with residual emissions addressed through permanent carbon removal.
Geographic Distribution
Japan leads globally with over 2,000 participating companies, followed by the UK, USA, and China. Asia was the fastest-growing region in 2025, adding 1,216 companies — a 53% year-over-year increase.
Key Developments in 2025–2026
| Development | Impact |
|---|---|
| 10,000th company validated (Jan 2026) | Major adoption milestone across nearly every sector |
| 239 companies delisted for missed deadlines | SBTi enforcing accountability — including Microsoft, Unilever, Walmart |
| Net-Zero Standard V2.0 drafting | Expected mandatory for new targets from January 2028 |
| FLAG sector guidance expansion | Forest, Land & Agriculture targets now validated for food and agriculture companies |
Sector-Specific Milestones
Energy: Ørsted became the first energy company with a validated net-zero target, achieving 98% Scope 1–2 intensity reduction by 2025. Maritime: Maersk was the first shipping company validated under SBTi Maritime Guidance. Food & Beverage: Danone pioneered FLAG-inclusive targets covering agricultural supply chain emissions.