NET ZERO
The inception of the Science Based Targets initiative The Science Based Targets initiative emerged from a collaboration between CDP, UN Global Compact, WRI and WWF to provide standardised methodologies and technical support for emissions reduction targets.
SBTi’ s Net Zero Standard – the first corporate net-zero framework – gives companies a structured, scientifically rigorous path to ambitious, transformative climate action.
Challenges and opportunities The path to science-based targets is fraught with challenges. Companies face difficulties in accurately measuring Scope 3 emissions, navigating supply chain complexities and ensuring continuous improvement. Maintaining credible commitments while scaling operations and revenue is particularly tough for firms undergoing rapid expansion.
Yet, the opportunities are immense. Science-based targets help businesses manage climate-related risks, enhance
62 November 2025