Science Based Targets Initiative (SBTi) - Net-Zero Standard

International (SBTi)

v2024 (Net-Zero Standard)

14 domains

41 controls

The Science Based Targets initiative (SBTi) provides a framework for companies to set greenhouse gas emission reduction targets consistent with climate science. Over 7,000 companies have committed to or set science-based targets. The SBTi Net-Zero Standard (2021) requires: near-term targets (50-58% reduction by 2030), long-term targets (90-95% reduction by 2050), and neutralisation of residual emissions. Sector-specific guidance available for: financial institutions, power sector, buildings, cement, chemicals, steel, forest/land/agriculture, aviation, and maritime. SBTi validates targets against 1.5°C pathways. Recognised by CSRD, ISSB, and major ESG rating agencies.

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Framework Domains (14)

Beyond Value Chain Mitigation

6 controls

Controls in the Beyond Value Chain Mitigation domain of Science Based Targets Initiative (SBTi) - Net-Zero Standard — 6 controls
Code	Title	Description
C17	BVCM Investment	Companies are encouraged to invest in beyond value chain mitigation measures such as carbon credits or direct removal.
C18	No Offsetting of Targets	Carbon credits cannot be counted toward meeting near-term or long-term science-based emission reduction targets.
C19	BVCM Reporting	Companies must separately report any BVCM actions and not conflate them with value chain emission reductions.
NZ-BV-1	BVCM Investments	Companies are encouraged to invest in beyond value chain mitigation actions such as carbon credits to accelerate societa...
NZ-BV-2	High-Quality Carbon Credits	Any carbon credits used for BVCM must meet recognized quality criteria and should not substitute for direct reductions.
NZ-BV-3	Transparency and Reporting	Companies must transparently report on BVCM activities separately from progress toward their science-based targets.

Commitment and Scope

1 controls

Controls in the Commitment and Scope domain of Science Based Targets Initiative (SBTi) - Net-Zero Standard — 1 controls
Code	Title	Description
NZ-1	Net-Zero Commitment and Boundary	Companies shall make a public commitment to set science based net-zero targets and define the organizational boundary co...

Disclosure

2 controls

Controls in the Disclosure domain of Science Based Targets Initiative (SBTi) - Net-Zero Standard — 2 controls
Code	Title	Description
NZ-13	Annual Disclosure of Progress	Companies shall disclose annually their greenhouse gas emissions inventory, progress against targets, and decarbonizatio...
NZ-14	Third Party Assurance	Companies shall obtain independent third party assurance over greenhouse gas inventories and progress disclosures at lim...

Governance

2 controls

Controls in the Governance domain of Science Based Targets Initiative (SBTi) - Net-Zero Standard — 2 controls
Code	Title	Description
NZ-17	Governance and Accountability	Net-zero targets shall be governed by the board with executive accountability, compensation linkages where appropriate,...
NZ-18	Stakeholder Engagement and Advocacy	Companies should engage stakeholders including suppliers, customers, investors, and policymakers on climate action and e...

Governance and Validation

4 controls

Controls in the Governance and Validation domain of Science Based Targets Initiative (SBTi) - Net-Zero Standard — 4 controls
Code	Title	Description
NZ-GV-1	Target Validation	All targets must be validated by SBTi-designated validators against the Corporate Net-Zero Standard criteria.
NZ-GV-2	Annual Progress Reporting	Companies must publicly report emissions data and progress toward targets on an annual basis.
NZ-GV-3	Target Recalculation	Targets must be recalculated when significant changes in company structure, methodology, or data occur.
NZ-GV-4	Abatement Feasibility Assessment	Companies must demonstrate the technical and financial feasibility of their planned abatement strategies.

Implementation

4 controls

Controls in the Implementation domain of Science Based Targets Initiative (SBTi) - Net-Zero Standard — 4 controls
Code	Title	Description
NZ-10	Beyond Value Chain Mitigation BVCM	Companies are recommended to make investments in beyond value chain mitigation including high quality carbon credits to...
NZ-19	Just Transition Considerations	Companies shall consider social impacts of decarbonization and incorporate just transition principles including workforc...
NZ-20	Renewable Electricity Procurement	Companies shall procure renewable electricity through market based instruments aligned with quality criteria including a...
NZ-9	Emissions Reduction Pathway	Companies shall develop and execute a transition plan describing the levers, investments, and timelines used to deliver...

Inventory

2 controls

Controls in the Inventory domain of Science Based Targets Initiative (SBTi) - Net-Zero Standard — 2 controls
Code	Title	Description
NZ-2	Greenhouse Gas Inventory Coverage	Companies shall compile a comprehensive greenhouse gas inventory covering Scope 1, Scope 2, and all relevant Scope 3 cat...
NZ-3	Scope 3 Screening and Materiality	Companies shall conduct a Scope 3 screening covering all 15 categories and include in target boundaries all categories r...

Long-Term Science-Based Targets

4 controls

Controls in the Long-Term Science-Based Targets domain of Science Based Targets Initiative (SBTi) - Net-Zero Standard — 4 controls
Code	Title	Description
NZ-LT-1	Long-Term Emissions Reduction	Companies must set a long-term target to reduce emissions by at least 90% across all scopes before 2050.
NZ-LT-2	Full Value Chain Coverage	Long-term targets must cover at least 95% of Scope 1 and 2 emissions and 90% of all Scope 3 emissions.
NZ-LT-3	Sector-Specific Pathways	Long-term targets must align with sector-specific decarbonization pathways where available from the SBTi.
NZ-LT-4	Target Year Requirement	The long-term target year must be no later than 2050 in line with global net-zero timelines.

Maintenance

2 controls

Controls in the Maintenance domain of Science Based Targets Initiative (SBTi) - Net-Zero Standard — 2 controls
Code	Title	Description
NZ-15	Target Recalculation	Targets shall be recalculated when significant structural changes occur including acquisitions, divestments, or methodol...
NZ-16	Target Validity and Reassessment	Companies shall reassess and revalidate targets at least every five years to ensure ongoing alignment with the latest cl...

Near-Term Science-Based Targets

4 controls

Controls in the Near-Term Science-Based Targets domain of Science Based Targets Initiative (SBTi) - Net-Zero Standard — 4 controls
Code	Title	Description
NZ-NT-1	Scope 1 and 2 Near-Term Target	Companies must set near-term targets covering at least 95% of Scope 1 and Scope 2 emissions to halve emissions before 20...
NZ-NT-2	Scope 3 Near-Term Target	If Scope 3 emissions exceed 40% of total emissions, companies must set a target covering at least 67% of Scope 3 emissio...
NZ-NT-3	1.5C-Aligned Pathway	Near-term targets must be consistent with emissions reduction pathways that limit global warming to 1.5 degrees Celsius.
NZ-NT-4	Target Timeframe	Near-term targets must have a target year of no more than 5 to 10 years from the date of target submission.

Net-Zero State

2 controls

Controls in the Net-Zero State domain of Science Based Targets Initiative (SBTi) - Net-Zero Standard — 2 controls
Code	Title	Description
NZ-11	Neutralization of Residual Emissions	At the net-zero target year, companies shall neutralize any residual emissions through permanent carbon removals to bala...
NZ-12	Removals Quality Criteria	Carbon removals used for neutralization shall meet quality criteria including additionality, permanence, robust measurem...

Neutralization of Residual Emissions

3 controls

Controls in the Neutralization of Residual Emissions domain of Science Based Targets Initiative (SBTi) - Net-Zero Standard — 3 controls
Code	Title	Description
NZ-NE-1	Residual Emissions Neutralization	Companies must neutralize any residual emissions at the net-zero target year using permanent carbon removals.
NZ-NE-2	Permanent Carbon Removal	Neutralization requires counterbalancing remaining emissions with permanent removal and storage of carbon from the atmos...
NZ-NE-3	Ongoing Neutralization	Companies must continue neutralizing residual emissions beyond the net-zero target year to maintain net-zero status.

Target Setting

0 controls

Science-based target requirements

Targets

5 controls

Controls in the Targets domain of Science Based Targets Initiative (SBTi) - Net-Zero Standard — 5 controls
Code	Title	Description
NZ-4	Near-Term Target Setting	Companies shall set near-term science based targets covering at least 95 percent of Scope 1 and 2 emissions and 67 perce...
NZ-5	Long-Term Net-Zero Target	Companies shall set long-term science based targets to reduce all relevant emissions by at least 90 percent across Scope...
NZ-6	Sector Specific Pathways	Companies in high emitting sectors including power, transport, aviation, cement, steel, and forestry shall apply applica...
NZ-7	Forest Land and Agriculture FLAG Targets	Companies with material emissions from land use, land use change, agriculture, or forestry shall set separate FLAG scien...
NZ-8	Interim Milestones	Companies with long-term net-zero targets shall set and disclose interim milestones at least every five years to demonst...

Your Compliance Coverage

If you comply with Science Based Targets Initiative (SBTi) - Net-Zero Standard, you already cover:

ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3)

3 controls mapped

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EU SFDR (Sustainable Finance Disclosure Regulation)

3 controls mapped

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NIST AI 600-1: Generative AI Profile

3 controls mapped

Compare →

+ 13 more: ITU Radio Regulations and Space Security Standards (7%), ISO 26000:2010 (7%)

See all 16 mapped frameworks ↓

Maps to 16 other frameworks

41 total controls

ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3)

3 source controls mapped|3 target controls covered

EU SFDR (Sustainable Finance Disclosure Regulation)

3 source controls mapped|3 target controls covered

NIST AI 600-1: Generative AI Profile

3 source controls mapped|2 target controls covered

ITU Radio Regulations and Space Security Standards

3 source controls mapped|1 target controls covered

ISO 26000:2010

3 source controls mapped|2 target controls covered

GHG Protocol

3 source controls mapped|3 target controls covered

IEC 60601-1 - Medical Electrical Equipment Safety

3 source controls mapped|1 target controls covered

Science Based Targets initiative (SBTi) Corporate Standard

3 source controls mapped|3 target controls covered

BREEAM - Building Research Establishment Environmental Assessment Method

3 source controls mapped|3 target controls covered

ICMM Mining Principles (2024 Update)

3 source controls mapped|1 target controls covered

EU Taxonomy Regulation (Regulation 2020/852)

3 source controls mapped|3 target controls covered

EU Taxonomy Regulation

3 source controls mapped|3 target controls covered

NIST AI Risk Management Framework (AI RMF 1.0)

3 source controls mapped|1 target controls covered

OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)

3 source controls mapped|1 target controls covered

SASB Standards (ISSB Integrated)

3 source controls mapped|1 target controls covered

SASB Standards

3 source controls mapped|1 target controls covered

Compare Science Based Targets Initiative (SBTi) - Net-Zero Standard with ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3)

Frequently Asked Questions

What is Science Based Targets Initiative (SBTi) - Net-Zero Standard?

Science Based Targets Initiative (SBTi) - Net-Zero Standard is a compliance framework from International (SBTi) with 14 domains and 41 controls. The Science Based Targets initiative (SBTi) provides a framework for companies to set greenhouse gas emission reduction targets consistent with climate science. Over 7,000 companies have committed to or set science-based targets. The SBTi Net-Zero Standard (2021) requires: near-term targets (50-58% reduction by 2030), long-term targets (90-95% reduction by 2050), and neutralisation of residual emissions. Sector-specific guidance available for: financial institutions, power sector, buildings, cement, chemicals, steel, forest/land/agriculture, aviation, and maritime. SBTi validates targets against 1.5°C pathways. Recognised by CSRD, ISSB, and major ESG rating agencies. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.

How many controls does Science Based Targets Initiative (SBTi) - Net-Zero Standard have?

Science Based Targets Initiative (SBTi) - Net-Zero Standard has 41 controls organised across 14 domains. The largest domains are Beyond Value Chain Mitigation (6 controls), Targets (5 controls), Governance and Validation (4 controls). Each control defines specific requirements that organisations must implement to achieve compliance.

What frameworks does Science Based Targets Initiative (SBTi) - Net-Zero Standard map to?

Science Based Targets Initiative (SBTi) - Net-Zero Standard maps to 16 other compliance frameworks. The top mapping partners are ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3) (7% coverage), EU SFDR (Sustainable Finance Disclosure Regulation) (7% coverage), NIST AI 600-1: Generative AI Profile (7% coverage). Use our comparison tool to explore control-level mappings between frameworks.

How do I get started with Science Based Targets Initiative (SBTi) - Net-Zero Standard compliance?

Start your Science Based Targets Initiative (SBTi) - Net-Zero Standard compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about Science Based Targets Initiative (SBTi) - Net-Zero Standard requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 41 controls and track your progress.

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