Understand what SBTi is, how target validation works, and why companies are adopting science-based targets.
By Fabio Frasson
Apr 13, 2026

Energy Efficiency
The growing pressure for concrete actions to address climate change has led companies to review their sustainability strategies. In this context, the Science Based Targets initiative (SBTi) emerges as one of the main global references for defining and validating greenhouse gas emission reduction targets.
But, after all, what is SBTi and how does the process of validating science-based targets work?
The Science Based Targets initiative (SBTi) is an international initiative that supports companies and financial institutions in setting emission reduction targets aligned with climate science. Its main objective is to ensure that corporate commitments comply with the scenarios required to limit global warming, as established in the Paris Agreement. To this end, SBTi develops methodologies, technical criteria, and tools that guide the construction of consistent and comparable targets across organizations.
So-called science-based targets are emission reduction targets structured from scientific parameters, considering the level of decarbonization required on a global scale. Unlike generic voluntary targets, these targets have defined technical criteria, consider timeframes compatible with climate scenarios, and cover different emission sources (scopes 1, 2, and 3). This approach contributes to greater consistency and transparency in defining corporate commitments.
The SBTi validation process involves the technical analysis of targets submitted by companies, based on previously established criteria. In general, the process includes:
This process ensures that targets comply with internationally recognized technical standards.
Target validation by SBTi contributes to: ✓ increasing the credibility of climate commitments ✓ reducing the risk of inconsistencies or misinterpretations ✓ aligning company actions with global best practices
Additionally, validation allows for greater comparability between organizations, facilitating analysis by investors, partners, and other stakeholders.
The adoption of science-based targets has grown significantly in recent years, following the evolution of regulatory requirements and market expectations. In this scenario, initiatives such as the Science Based Targets initiative tend to consolidate themselves as a reference for structuring corporate decarbonization strategies. SBTi plays a central role in promoting more consistent climate targets aligned with science. For companies, understanding this process is a fundamental step in building more structured and transparent decarbonization strategies.
This content was developed by Mitsidi's content team based on the company's experience in sustainability, energy efficiency, and decarbonization projects. The materials published in this section are prepared by the editorial team and reviewed by Mitsidi's technical specialists.
Mitsidi specializes in sustainability, energy efficiency, and decarbonization, working with consulting, research, training, and the development of solutions for companies, buildings, and industries.
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