Organizations must set a near-term science-aligned target. The abatement targets and trajectories must align with the IPCC’s science-based guidance and entities should give preference to guidance provided by independent, internationally recognized abatement standards.
Application of a specific framework for setting sciencealigned targets is not mandated for CarbonNeutral® certification, however it is acknowledged that currently, the Science Based Targets initiative is the most widely established framework. Where organizations apply the SBTi recommendations and guidance, they are not required to submit the near-term target for validation to the SBTi.
The SBTi considers near-term targets as a minimum of five years and a maximum of ten years from when the data and target is submitted to the SBTi for validation, with a base year of no earlier than 2015.
An organization’s near-term target must have been set and/or reviewed by a qualified third party which has appropriate experience in setting or evaluating the integrity of science aligned targets.
Under the requirements of The Protocol for certification, subsidiaries of larger organizations are permitted to set their own science-aligned targets separate from the parent organization. Companies should be aware that this represents a deviation from SBTi’s requirements, which requires reduction targets to be set at the group level. Therefore if a company intends to submit a target for validation to the SBTi, the target must be set at the group level. Subsidiary-level targets are permitted under The Protocol in recognition that subsidiaries and divisions of larger organizations often manage their own climate programmes, and are able to commit to more ambitious targets at a faster pace when not restricted to do so under a group target. However, it is highly encouraged that subsidiaries engage with their parent companies to encourage the whole organization to set science-aligned targets.
Where subsidiary level targets are set, targets must explicitly pertain to the subsidiary’s scope 1, scope 2, and relevant scope 3 emissions. It is essential that disclosures clearly state the target’s level of application (subsidiary vs. parent) to ensure transparency. Additionally, subsidiary targets should align with the broader organizational goals without duplicating or double-counting emissions reductions.
For companies operating in sectors with SBTi sectoral guidance— such as Power, Financial Institutions, Transport, Cement, or FLAG—adherence to the respective methodologies is mandatory. Generalized methods are not acceptable, as sectoral guidance reflects unique industry challenges and decarbonization pathways.
For the inclusion of biogenic carbon in target-setting, The CarbonNeutral Protocol defers to existing standards for best practice. At release of this 2025 edition, SBTi does not presently have a position on the inclusion of biogenic carbon in target-setting, but expect to align and defer to this position when announced.
An organization’s near-term target must have been set and/ or reviewed by a qualified third party which has appropriate experience in setting or evaluating the integrity of science aligned targets. A qualified third party refers to an individual or organization that possesses the necessary expertise, credentials, and experience to evaluate and guide the development of science aligned targets. This includes but is not limited to the following: