Guide
How to set science-based targets: a practical guide for business leaders
From baseline measurement to reduction pathways, learn how to build a science-based target that holds up to investor, regulator, and stakeholder scrutiny.
Introduction
Setting a science-based target is no longer just a sustainability exercise. It is a commercial decision. Procurement teams are asking for credible reduction plans. Investors expect transition strategies grounded in climate science. Regulators are closing the gap between published targets and verified delivery.
This guide walks you through what science-based targets actually require, how to develop a credible pathway, the three levels of ambition your targets need to address, and the common mistakes that undermine credibility before you even get started.
Download the free guide to:
Understand what makes a target truly science-based, and why offsets don't count toward reductions
Learn the three levels of ambition: near-term targets, long-term targets, and net-zero commitment
Follow the four-step process for developing a credible target pathway
Choose the right methodology for your business, whether absolute contraction, SDA, or economic intensity
Identify the five most common pitfalls that expose organisations to credibility risk
See how science-based targets fit within a complete Reduce, Restore, Report climate strategy
Why this matters
Only 12% of UK businesses have published and validated time-bound net-zero targets. The rest have stated intentions of varying strength, many of which would not survive independent scrutiny.
The gap between announcing a target and building a credible delivery plan is where most businesses fall short. Choosing an unrepresentative baseline year, ignoring material Scope 3 emissions, or treating SBTi validation as the end goal rather than the starting point are all common errors with real commercial consequences: lost RFPs, investor questions, and regulatory exposure.
A science-based target is only as strong as the strategy behind it.
What's inside the guide
The guide covers nine sections, taking you from the fundamentals to a practical action plan:
Why science-based targets matter now: the commercial and regulatory case for acting
What a science-based target actually is: the definition, scope requirements, and what offsets can and cannot do
The three levels of ambition: near-term targets (42% Scope 1 and 2 reduction by 2030), long-term targets (90% across all scopes), and net-zero commitment
Developing your target pathway: selecting a baseline year, building a business-as-usual forecast, modelling the emissions gap, and choosing a methodology
Turning targets into action: the four high-impact levers, from operational efficiency to supply chain decarbonisation
Common pitfalls to avoid: the five credibility traps that catch most organisations out
Where science-based targets fit in your climate strategy: how the Reduce pillar connects to Restore and Report for a complete framework
Who it's for
This guide is for senior leaders, CFOs, COOs, and sustainability professionals responsible for building or stress-testing their organisation's climate strategy. It is particularly relevant for businesses preparing for procurement due diligence, investor scrutiny, or regulatory disclosure under SECR, CSRD, or SBTi frameworks, and for those who have set targets but are not confident they will withstand external review.
