A climate target only carries weight if it's credible — and today, credibility means science-based. In early 2026 the number of companies with SBTi-validated targets passed 10,000 globally. For manufacturers and exporters, a validated target is fast becoming the price of entry with investors and major EU buyers. Here's how it works.
Key takeaways
- Over 10,000 companies had SBTi-validated targets by early 2026 — and 12,000+ had validated or committed by end of 2025.
- Companies with both near-term and net-zero goals grew 61% year-on-year in 2025.
- Near-term targets cover 5–10 years and ≥95% of Scope 1 & 2; if Scope 3 >40% of total, also ≥67% of Scope 3.
- Net-zero targets must be reached by 2050 (2040 for power) and cover ≥90% of Scope 3 where significant.
- Not yet mandatory, but investors and EU buyers increasingly treat SBTi validation as a credibility filter.
What is a science-based target?
Plenty of companies announce vague "net zero by 2050" pledges. A science-based target is different: it's a specific, time-bound reduction pathway, checked by an independent body against climate science. That independent stamp is what turns a marketing claim into something a bank, investor or EU buyer will actually trust.
Near-term vs net-zero targets: the requirements
| Requirement | Near-term target | Net-zero target |
|---|---|---|
| Time horizon | 5–10 years | By 2050 (2040 power sector) |
| Scope 1 & 2 coverage | ≥ 95% | ≥ 95% |
| Scope 3 coverage (if >40% of total) | ≥ 67% | ≥ 90% |
| Ambition | 1.5°C-aligned reduction | Deep decarbonization + neutralise residuals |
Notice the theme: Scope 3 is central. Since it's the majority of most manufacturers' footprint, a credible SBTi target is impossible without a solid Scope 3 inventory first.
The 5-step SBTi process
The unglamorous truth: Steps 2 and 3 depend entirely on data quality. A target built on a weak emissions inventory gets rejected in validation. This is why we always start clients with a robust footprint before touching targets.
Why manufacturers should care now
Three forces are converging. Investors screen portfolios for credible climate commitments. Lenders tie financing terms to them. And EU buyers under CSRD increasingly favour suppliers with validated targets, because it de-risks their own value-chain reporting. A science-based target is turning from differentiator into baseline expectation.
Set a target that passes validation
We build your emissions baseline, model 1.5°C-aligned near-term and net-zero targets, and manage the full SBTi submission — so your target is credible with investors and EU buyers. Backed by €2.3M PI insurance.
Explore Net Zero & SBTi Services →Frequently asked questions
What is a science-based target?
A corporate emissions-reduction goal aligned with limiting global warming to 1.5°C, independently validated by the Science Based Targets initiative (SBTi) so it carries credibility with investors, customers and regulators.
What are the near-term requirements?
Near-term targets cover 5–10 years and at least 95% of Scope 1 & 2. If Scope 3 exceeds 40% of total emissions, you must also cover at least 67% of Scope 3.
What is the Corporate Net-Zero Standard?
The SBTi framework for long-term net-zero targets — reached by 2050 (2040 for power), covering at least 90% of Scope 3 where significant. Version 2.0 has been published to strengthen implementation.
Do manufacturers need science-based targets?
Not legally, for most, but increasingly expected. Investors, lenders and EU buyers use SBTi validation as a credibility filter, and 10,000+ companies had validated targets by early 2026.
Sources & further reading
- Science Based Targets initiative — official site & standards: sciencebasedtargets.org
- SBTi — The Corporate Net-Zero Standard: sciencebasedtargets.org/net-zero
- ESG Dive — "Companies with net-zero and near-term climate goals up 61% in 2025: SBTi": esgdive.com
- Carbon Credits — "SBTi Hits 10,000 Companies with Validated Targets in 2026": carboncredits.com
Requirements summarised here are indicative and evolve with each standard version. This article is general guidance, not formal advice — always verify against the current SBTi criteria before setting a target.