Climate targets, transition & carbon claims · Core

Science-based target

Also called: SBT

ELI5

A target assessed against a stated pathway and methodology intended to align with climate science.

Used in conversation

“Can we separate the target for science-based target from measured performance?”

Pitch context

You will see “Science-based target” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches climate targets, transition & carbon claims.

Why it matters: In climate targets, transition & carbon claims, the reporting boundary, method, period and evidence can materially change the claim.

Caution

State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.

Sources & evidence · 3

Direct term-level sources and supporting source families.