Science-based targets
Corporate reduction goals aligned with the level of decarbonisation climate science indicates is required, rather than with what is convenient.
A science-based target commits a company to reduce emissions by an amount consistent with keeping global warming within an agreed limit. The target is set from the outside in: the required global reduction defines the company's share, not the company's feasible plan.
Targets typically cover near-term and long-term horizons, distinguish direct from value-chain emissions, and require that residual emissions be neutralised rather than merely offset. Progress is reported annually against a fixed base year.
The mechanism's strength is that it removes discretion from target setting. Its weakness is that validation is a paper exercise: a validated target is not evidence that emissions fell, and the use of credits within target claims remains contested.
Frequently asked questions
Are offsets allowed in science-based targets?
Generally only for neutralising residual emissions after deep reductions, not as a substitute for reducing them.
Does validation guarantee delivery?
No. It confirms the target's methodological alignment, not performance.