Science-based targets: setting and validating your targets with the SBTi

The Science Based Targets initiative (SBTi) checks whether a company's emission-reduction targets are in line with what climate science says is needed. A validated target tells customers, investors and employees that your plan is credible, and customers may ask for one in their supplier programmes. Targets cover your own operations and, where they make up a significant share, the emissions in your value chain.

VPA India guides companies from the first assessment to validated targets and annual progress reporting.

Why it matters

A target gives your reduction plan a fixed point: a level of ambition agreed with leadership, checked against science and visible to customers. It also guides capital spending, energy contracts and supplier engagement over the target period, and gives teams across the business a shared goal.

The SBTi standards today

The SBTi published version 2.0 of its Corporate Net-Zero Standard in June 2026. Companies can use it for target validation from 1 February 2027, and the previous version (1.3.1) stays open for target submissions until the end of 2027. Version 2.0 also introduces an implementation hierarchy that guides how targets are met, from direct reductions to other actions and market instruments, and a framework for ongoing emissions responsibility from 2027. We help you choose the right version and route for your timing, and plan for what changes between them. Our advice follows the version you will submit under, and we track the SBTi's guidance as it develops.

What we do

Readiness check. Confirm that your GHG inventory, including a Scope 3 screening, is complete enough for target setting.
Target modelling. Model near-term and long-term targets with SBTi methods, test them against your growth plans and reduction options, and show the reductions each year implies. Where it applies, we use sector guidance such as forest, land and agriculture (FLAG).
Route selection. Decide between the standard route and SME status, where you qualify.
Submission. Prepare the submission and respond to the validation team's questions until the targets are approved.
Transition plan. Link the targets to a reduction plan with actions, owners, costs and timing.
Progress reporting. Track and disclose progress each year, including through CDP.
Internal alignment. Brief your board and management on what the targets commit the business to and how progress will be measured.
Supplier engagement. Where Scope 3 targets depend on suppliers, plan how to engage them and track their progress.

Where to start

Start with a readiness check of your inventory and a first view of the targets your sector pathway implies. That shows the level of ambition involved before you commit.

How target setting works

Baseline. Complete your Scope 1, 2 and 3 inventory for a recent base year.
Model. Choose the methods and pathways that fit your sector, and test the ambition against your plans.
Submit. Send the targets to the SBTi for validation and answer its questions.
Publish and report. Once the targets are validated, publish them and report progress each year.

What you receive

A target-setting readiness report
Target options with emission trajectories
A submission pack
A transition plan aligned with the targets
A progress-tracking template
A briefing note for your board

Who we work with

Companies setting their first targets, companies renewing or updating validated targets, and suppliers whose customers ask for science-based targets in their supplier programmes.

Frequently asked questions

What is the difference between near-term and net-zero targets?

Near-term targets set the pace of emission cuts over the coming years. A net-zero target sets the long-term goal: reducing emissions as deeply as the science requires and neutralising what remains. Most companies set both: near-term targets drive action now, and the net-zero target shows where the plan ends.

Can smaller companies set science-based targets?

Yes. Companies that meet the SBTi's criteria can request SME status, which follows a simpler route. We check whether you qualify before you start, so that you follow the right route from the outset.

Do we need our full Scope 3 inventory first?

You need at least a Scope 3 screening, to see which categories matter and whether a Scope 3 target is needed. If Scope 3 makes up a large share of your footprint, the SBTi expects your targets to cover it. We can run the screening and the target work together.