Targets vs. Science-Based Targets: Why the Difference Matters

In today’s business landscape, sustainability commitments are no longer optional—they are expected from customers, investors, and regulators. However, not all climate targets are created equal. While many companies set emissions reduction goals, only science-based targets (SBTs) provide the credibility and accountability needed to ensure meaningful climate action.

SBTs align corporate climate strategies with what science dictates is necessary to limit global warming to 1.5°C or well below 2°C, as outlined in the Paris Agreement. By committing to science-based targets, businesses are taking responsibility for their environmental impact and positioning themselves for long-term resilience and success in a low-carbon economy.

What Are Science-Based Targets?

Science-based targets (SBTs) are GHG emissions reduction goals that follow a scientifically validated pathway to prevent the worst impacts of climate change. They are reviewed and approved by the Science-Based Targets Initiative (SBTi), an independent body that ensures targets are aligned with global climate goals.

Unlike conventional sustainability targets, which may be arbitrary or unambitious, SBTs are:

  • Rooted in Climate Science – Designed to contribute to global decarbonisation efforts.

  • Transparent and Measurable – Companies must provide clear reporting and track progress.

  • Aligned with Global Standards – Meet the expectations of investors, regulators, and stakeholders demanding credible climate action.

Why Traditional Targets Are Not Enough

Many businesses set general sustainability targets, such as reducing emissions by 20% over ten years or improving energy efficiency. While these are steps in the right direction, they often fall short of what is required to mitigate climate change effectively. Here’s why:

  • Lack of Scientific Basis – Traditional targets may be based on what a company believes is achievable rather than what is necessary to meet climate goals.

  • Risk of Greenwashing – Without a transparent, verifiable methodology, vague targets can erode trust and expose companies to accusations of greenwashing.

  • Missed Business Opportunities – Companies that fail to align with science-based strategies risk losing investor confidence, regulatory compliance, and market relevance.

  • Inadequate Long-Term Planning – Arbitrary targets may not prepare businesses for future regulations, carbon pricing mechanisms, or shifts in consumer behaviour.

How to Transition from Targets to Science-Based Targets

For companies looking to move from general sustainability goals to credible science-based targets, here’s a step-by-step approach:

1. Measure Your Carbon Footprint

Assess your company’s Scope 1, 2, and 3 emissions to establish a baseline. Understanding where your emissions come from is crucial for setting realistic and impactful reduction targets.

2. Set Targets in Line with Climate Science

Use the SBTi framework to develop reduction goals that align with the 1.5°C trajectory. The targets should be ambitious yet achievable, focusing on both short-term and long-term milestones.

3. Implement an Actionable Reduction Strategy

Develop a clear roadmap outlining how emissions reductions will be achieved. This may involve energy efficiency improvements, sourcing renewable energy, optimising supply chains, and adopting circular economy principles.

4. Track Progress & Report Transparently

Regularly monitor emissions data and publish progress reports. Transparency is key to maintaining stakeholder trust and ensuring continuous improvement.

5. Integrate Carbon Accounting into Business Decisions

Use carbon accounting tools to inform decision-making, assess the impact of reduction initiatives, and identify further opportunities for decarbonisation.

Setting SBTs for a Sustainable Future

Science-based targets are more than just sustainability commitments—they are strategic business tools that drive impact, resilience, and long-term value creation. As climate regulations tighten and stakeholder expectations rise, companies that embrace science-based targets will be better positioned for the future.

For businesses ready to take the next step, aligning with SBTi ensures that climate commitments are not just promises but meaningful, science-backed actions that contribute to a sustainable global economy.

Is your business ready to commit to a science-based future? Oakdene Hollins is here to help you implement a solid carbon accounting system and set your SBTs.

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