Science-Based Targets (SBTi) begin with a commitment letter and end with a validation approval. There are usually eighteen months in between — and how you plan that period determines whether the target is realistic.
The first step is a declaration of intent: you send a commitment letter to SBTi and formally enter "target-setting" status. At this point you don't yet have a number — you only have a timeline: you must submit the target within 24 months.
The real work is calculating the target. You choose a base year, establish your Scope 1, 2, and material Scope 3 emissions, and select a reduction trajectory appropriate for your sector. If Scope 3 data is weak, target-setting stalls here — which is why inventory work must come before target-setting.
The final phase is validation: you submit your target to SBTi, the technical team reviews it against the criteria, and approves it. The approved target is published and regular progress reporting begins.
— Zeynep, May 2026