Glossary term

Long-Term Science-Based Target

Last Updated:

Number of definitions:

2

Definition 1

Long-Term Science-Based Target means [an organisation/ a Project]'s target to reduce Scope 1, 2 and 3 Emissions by [2050/2040] that has been validated by the Science Based Targets Initiative (SBTi).

Definition 2

Long-Term Science-Based Target means [an organisation/ a Project]'s target by [2050/2040] to reduce:

(a) at least [95%] of its scope 1 and 2 emissions; and

(b) at least [90%] of its scope 3 emissions.

Drafting notes and guidance

Long-term science-based targets clearly show companies how much they need to reduce their scope 1, 2 and 3 emissions by now, to attain their target.


Long-term science-based targets are crucial therefore for aligning corporate organisational emissions with reaching net-zero at global or sector levels in eligible 1.5°C pathways by 2050 or sooner.


The definitions in both options align with the Science Based Target initiative (SBTiCorporate Net-Zero Standard.


Option 1 requires companies to be validated by SBTi.


Option 2 aligns with the Corporate Net-Zero Standard but does not require SBTi validation.


The SBTi recommends a five-step approach to setting a long-term science-based target:

  • selecting a base year;
  • calculating emissions;
  • setting target boundaries;
  • choosing a target year; and
  • calculating targets.

Long-term science-based targets must cover at least 95% of company-wide scope 1 and 2 emissions and 90% of scope 3 emissions. However, long-term science-based targets can differ according to sector. For example, in the forest, land, and agriculture (FLAG) sector, companies should reduce their scope 1, 2 and 3 emissions by 80%.

Please see the SBTi's Corporate Net-Zero Standard paper for sector-specific targets.

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