SBTi · Near-term and net-zero · GHG Protocol

SBTi: set science-based targets on your real footprint

Dcycle calculates your scope 1, 2 and 3 inventory, checks the SBTi criteria one by one and spreads the reduction by category up to your target year. A specialist supports you through submission and validation.

  • Scope 1, 2 and 3 footprint as base year
  • SBTi criteria with their status
  • 1.5 °C pathway by scope
  • Actions with their cost per tonne

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What you are asked for

Who asks you for SBTi targets and where it gets stuck

Customers, banks and the SBTi itself ask for science-based targets. It almost always gets stuck in the same place: a footprint that is not ready to serve as a base year.

Large customer SBTi-validated targets, or at least a signed commitment, to stay on their supplier list. You only find out whether your footprint meets the SBTi criteria when you prepare the submission. The Criteria tab lists the 26 SBTi criteria with their status and shows which ones you already meet with the data you have in Dcycle.
SBTi Base year, 95% of scope 1 and 2 emissions covered, all greenhouse gases, bioenergy and the method used. The footprint sits in a spreadsheet with no split by gas or category. The footprint is calculated by category and scope under the GHG Protocol, and Dcycle uses it to answer the criteria that depend on measurement.
Finance What it costs to reach the target and with which actions. The target is a percentage with no actions or budget behind it. Each action in the plan carries its reduction, net investment, annual savings and cost per tonne, sorted from the cheapest tonne to the most expensive.
Banks and investors Reduction targets and yearly progress against the base year, as CDP and the CSRD (ESRS E1) require. Every year it is recalculated by hand and the figure does not match last year’s. The modelling compares base year, current year and target year by category, with a green or red flag showing whether you are on track.
Sustainability team Choosing the ambition level and splitting the reduction across categories. Testing scenarios in a spreadsheet breaks the formulas. You type the reduction % and the action for each category, and the scope totals and the progress chart recalculate instantly.
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Product

From the base-year footprint to the target and the plan to hit it

SBTi criteria

All 26 SBTi criteria, with their status before you submit anything

Under Data, Improve, SBTi, the Criteria tab lists the SBTi criteria (C1 to C24) with your answer and their status: accepted, pending, blocked or not applicable. Dcycle answers the ones that depend on your measurement, such as the gases included. When you complete one, such as the registration year and target year in C6, the criteria that depended on it unlock.

  • Status per criterion: accepted, pending, blocked or not applicable
  • Criteria answered by Dcycle from your footprint
  • The six steps of the SBTi process, from the commitment form to the announcement
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Modelling

Your scope 1 and 2 target and your scope 3 target, calculated on your base year

The Modelling tab shows, for each target, the base year, target year, ambition level (1.5 °C or well below 2 °C), annual reduction and method. The progress chart shows your actual and projected emissions year by year against the target lines, and the future scenarios table spreads the reduction by category.

  • 1.5 °C: 4.2% annual reduction in scope 1 and 2
  • Reduction % and action per category, with the total recalculated
  • Current-year follow-up in green or red against the pathway
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Leia Planner

Leia proposes the target and the actions of your decarbonisation plan

In the Decarbonisation plan project you ask Leia for a target based on your footprint. It reviews the scope 3 categories, looks for hotspots by facility and calculates the pathway. It proposes the target with its base year, base emissions and target year, then actions with estimated cost, priority and payback period. You accept, reject or edit each proposal.

  • Rationale for every proposed target
  • Projected emissions: baseline against planned and approved actions
  • Plan steps: diagnosis, decision, target, actions and plan
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Actions tracker

The actions behind the target, with their cost per tonne

The Actions tracker tab turns the plan into initiatives: CO₂ avoided per year, cost per tonne, net investment, implementation date, execution and approval. At the top you see the expected reduction, how much of the target it covers, annual savings and average payback. It is the basis for the progress you disclose every year.

  • Initiatives sorted by cost per tonne
  • Execution and approval of each initiative
  • Expected reduction against the target
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What is the SBTi

What the SBTi is and what science-based targets are

The Science Based Targets initiative defines and validates corporate emission reduction targets aligned with climate science to limit warming to 1.5 °C. It was founded in 2015 by CDP, the UN Global Compact, WRI and WWF, and validation is done by a third party.

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  • 1.5 °C

    The reference pathway

    With the absolute contraction approach, it means cutting scope 1 and 2 emissions by around 4.2% a year.

  • Scope 1, 2 and 3

    Under the GHG Protocol

    Scope 3 must be in the target when it is 40% or more of your total emissions, as it is for most companies.

  • 24 months

    From commitment

    The time you have to develop your targets and submit them for validation after signing the commitment letter.

Near-term, net-zero and FLAG

Near-term (5 to 10 years)

The mandatory first step. Concrete reductions for the next decade, aligned with 1.5 °C and measured from a base year.

Net-zero (by 2050)

Cut emissions across the whole value chain by at least 90% and neutralise only the residual with permanent removals.

FLAG

Companies in agriculture, forestry and land-use sectors, or with FLAG emissions of 20% or more of the total, also set a separate FLAG target.

Why you are asked for it

Customers

Large companies with a scope 3 target ask their suppliers for SBTi targets of their own, because your emissions are part of theirs.

Finance

Banks and investors ask about validated targets when granting sustainable finance and in questionnaires such as CDP.

Regulation

The CSRD (ESRS E1) requires disclosure of reduction targets and whether they are science-based. A validated target answers that question.

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Step by step

How to set SBTi targets in five steps

From commitment to annual disclosure. The 24 months start when you sign the commitment.

  1. 1CommitYou sign the SBTi commitment letter and have 24 months to develop and submit your targets.
  2. 2DevelopYou calculate your base-year scope 1, 2 and 3 footprint and model targets aligned with 1.5 °C.
  3. 3Submit and validateYou submit the targets with the technical documentation. The SBTi reviews them, may ask for corrections and validates them.
  4. 4CommunicateYou publish the validated targets for customers, investors and other stakeholders within six months.
  5. 5DiscloseEvery year you report your emissions and progress against the target.
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Corporate Net-Zero Standard 2.0

What changes with the Corporate Net-Zero Standard 2.0

The SBTi published version 2.0 of its net-zero standard on 11 June 2026. It shifts the focus to executing the plan and showing progress, not just setting the goal. Until validation under 2.0 opens, new targets are submitted under version 1.3.1.

Transition timeline

WhenVersionWhat it means
Until validation under 2.0 opensV1.3.1Targets you submit are validated under the current version.
First quarter of 2027V1.3.1 or V2.0Transition period: you choose which version to submit under.
From 1 February 2028V2.0All new submissions must follow version 2.0.

Who it affects: two company categories

Category A

Large companies, and medium-sized ones in high-income countries. A scope 3 target is mandatory for every category that makes up 5% or more of their scope 3 emissions.

Category B

Small companies, and medium-sized ones in lower-income countries. Proportionate requirements and a simplified route.

What changes compared with version 1.3.1

From target to execution

Validation at the end of each cycle checks actual progress against the transition plan, not just the future goal.

Scope 3 by materiality

Categories making up 5% or more of scope 3 are covered, instead of the 67% coverage threshold.

Scopes 1 and 2 split

Ambition for scope 1 and for scope 2 is set separately.

Ongoing emissions

A framework for taking responsibility for current emissions through climate finance beyond your value chain.

Neutralising the residual

Defines how to neutralise residual emissions up to 100% in the net-zero year, no later than 2050.

Good faith recognised

A company that acts in good faith and misses a target can stay on the net-zero pathway.

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Comparison

SBTi targets with Dcycle or on your own

Phase by phase, what changes when the footprint, the criteria and the plan live in the same place.

PhaseOn your ownWith Dcycle
Base-year footprintSpreadsheet with no split by gas or categoryScope 1, 2 and 3 by category under the GHG Protocol, consolidated by company
SBTi criteriaChecked while preparing the submission, with no time to fix gapsAll 26 criteria with their status from day one
Target modellingManual 4.2% a year calculation, hard to justifyTarget per scope with base year, target year, ambition and method
Submission and validationDocumentation from scratch and corrections with no supportA Dcycle specialist supports you through submission and corrections
Annual follow-upFootprint and progress rebuilt every yearCurrent year against the pathway, and actions with their execution
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FAQ

Frequently asked questions about the SBTi

What is the SBTi?

The SBTi (Science Based Targets initiative) is a global initiative that defines and validates corporate emission reduction targets aligned with climate science, to limit warming to 1.5 °C. It was founded in 2015 by CDP, the UN Global Compact, WRI and WWF, and it is the reference standard for showing a climate commitment verified by a third party.

What are science-based targets?

They are greenhouse gas reduction targets calculated so that the company helps keep warming below 1.5 °C. In practice they mean cutting emissions at a set pace (around 4.2% a year in scope 1 and 2 for 1.5 °C) and covering scope 3 when it is material.

How do you set SBTi targets step by step?

The process has five stages: 1) commit by signing the commitment letter; 2) develop the targets by measuring your carbon footprint and modelling them; 3) submit them to the SBTi for validation; 4) communicate the validated targets; 5) disclose progress every year. From commitment you have 24 months to submit your targets.

Does the SBTi cover scope 3?

Yes. Under version 1.3.1, scope 3 must be in the target when it is 40% or more of total scope 1, 2 and 3 emissions. For most companies it is the largest part of the footprint, so a credible target depends on measuring the value chain well: purchases, transport, use of sold products and, where relevant, FLAG.

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

Near-term targets set reductions for the next 5 to 10 years and are the first step. Net-zero targets require cutting emissions across the whole value chain by at least 90% before 2050 and neutralising only the residual with permanent removals. The SBTi Corporate Net-Zero Standard defines both.

How long does it take to validate SBTi targets?

From commitment you have 24 months to develop and submit the targets. Measuring and modelling usually takes two to four months depending on the data available, and the SBTi review can take several more months, with possible corrections. If your base-year footprint is already calculated by category, that first phase is shorter.

What is the Corporate Net-Zero Standard 2.0 and who does it affect?

It is version 2.0 of the SBTi net-zero standard, published on 11 June 2026. It shifts the focus to executing and showing progress, not just setting the goal. It distinguishes category A (large companies, and medium-sized ones in high-income countries), with a mandatory scope 3 target for every category making up 5% or more of scope 3 emissions, and category B (small companies, and medium-sized ones in lower-income countries), with proportionate requirements. Until validation under 2.0 opens, submissions use version 1.3.1; during 2027 you can choose the version, and 2.0 becomes mandatory from 1 February 2028.

What changes compared to the previous version of the SBTi?

The main changes in version 2.0 are: scope 3 coverage by materiality (categories at 5% or more, instead of the 67% threshold); ambition for scope 1 and scope 2 set separately; a framework for taking responsibility for current emissions through climate finance beyond the value chain; a route to neutralise the residual up to 100% in the net-zero year; and recognition of good faith, which lets a company that acted but missed a target stay on the pathway.

How should companies disclose progress against their science-based targets?

Companies should disclose the base year, organisational boundary, scopes and categories covered, target pathway, calculation method, current emissions, progress against the target and any material changes to data or methodology. They should explain exclusions and estimates, separate gross reductions from offsets or removals, and keep the evidence behind the figures. Consistent annual data makes progress comparable and also serves the CSRD and CDP.

How does Dcycle help you achieve SBTi targets?

Dcycle calculates your scope 1, 2 and 3 footprint as the base year, checks the SBTi criteria with their status, models your scope 1 and 2 target and your scope 3 target with the split by category, and links the target to a decarbonisation plan with actions, cost and follow-up. A specialist supports you in preparing the submission and in the corrections during validation.

Which SBTi criteria does Dcycle check?

The Criteria tab lists the 26 SBTi criteria (C1 to C24, with C20 in two parts): scope 1 and 2 coverage, gases included, bioenergy, subsidiaries, registration and target years, age of the base year, ambition level and method, among others. Each one shows your answer and its status. Dcycle answers the ones that depend on measurement with your footprint, and criteria that depend on another one unlock when you complete it.

Demo with your data

We show you your SBTi targets in Dcycle

30 minutes: your footprint as base year, the SBTi criteria with their status and the 1.5 °C target modelling, with a case from your sector.

  • No commitment
  • Data in Europe (GDPR)
  • Dedicated specialist