With increasing pressures from investors and the public, organizations are beginning to go one step beyond greenhouse gas (GHG) accounting by developing organizational-level emissions targets in line with climate science. By taking this step, organizations are showing their understanding of the need to contribute to global mitigation efforts in order avoid dangerous levels of global warming.
The Science-Based Targets Initiative (SBTi) has provided organizations with a framework and criteria for setting GHG targets, while giving organizations the option of using different methodologies to do so. Choosing the right methodology may present its challenges, if seeking to set targets that are both 1) effective from a climate perspective, and 2) viable from a business perspective. The aim of this paper is thus to provide an overview of the SBTi criteria for emissions target-setting in the context of current climate science, and to provide suggestions for using their framework to most effectively address the climate crisis.