„Science Based Targets"

What does it mean?

Science Based Targets (SBTi) are scientifically grounded climate targets that are based on the findings of climate research and are aligned with the goals of the Paris Agreement. Validation by the SBTi represents recognised proof of the credibility of CO₂ reduction efforts and enables companies to communicate substantiated environmental claims in accordance with the EmpCo Directive (EU 2024/825) and UWG § 5. Without this validation, claims about CO₂ reductions may be classified as misleading pursuant to UWG § 5. The BGH ruling I ZR 98/23 (Katjes, 27 June 2024) underscores the need for a transparent and comprehensible methodology in the calculation and offsetting of CO₂ emissions.

Typical phrasings

• "SBTi-validated target"
• "Reduction of our emissions in line with SBTi"
• "We have joined the Science Based Targets Initiative"

What you can write instead

Required evidence

• Science Based Targets Initiative (SBTi) – Public Commitment
• SBTi – Validation Report (Target Validation)
• SBTi Annual Progress Report