Science Based Targets Initiative
Smart companies understand the risks posed by climate change and demonstrate leadership by setting science-based greenhouse gas reduction targets.

More than eighty percent of the world’s 500 largest companies established emission reduction or energy-specific targets in the 2014-15 financial year. The next step is to ensure that greenhouse gas (GHG) reduction targets are consistent with the pace recommended by climate scientists to limit the worst impacts of climate change.
Science Based Targets is a joint initiative of CDP, the UN Global Compact (UNGC), the World Resources Institute (WRI) and WWF. Our goal is to enable leading companies setting ambitious and meaningful corporate GHG reduction targets.
Science-based target definition
Targets adopted by companies to reduce GHG emissions are considered “science-based” if they are in line with the level of decarbonization required to keep global temperature increase below 2°C compared to preindustrial temperatures, as described in the Fifth Assessment Report of the Intergovernmental Panel on Climate Change (IPCC).
Companies and the role of climate change
The world’s carbon budget is the total volume of GHGs that can be emitted while providing a degree of confidence that temperature rise will be limited to a relatively safe and manageable 2ºC. It will take global cooperation to limit emissions by enough to meet this budget in the coming decades. As the world’s largest source of emissions, the corporate sector has a clear role to play in the transition to a low-carbon economy. By aligning their GHG reduction targets with their fair share of the climate budget, companies demonstrate leadership and responsibility.
Reducing GHG emissions protects our climate and our communities – but it’s also good for business. Companies that set science-based targets build long-term business value and safeguard their future profitability in four important ways: They drive innovation, save money, increase competitiveness, build credibility and influence evolving public policy.
Taking action now will ensure the smoothest-possible transition to the low-carbon economy while preserving ecological stability. If action is delayed, companies will need to make deeper cuts to their GHG emissions, which will be extremely disruptive to business. Demonstrate your leadership and join our initiative now for expert support and greater long-term benefits.
Initiative Activities
The Call to Action Campaign
The Science Based Targets initiative is calling on companies to demonstrate their leadership on climate action by publicly committing to science-based GHG reduction targets. To join the movement and become one of the first 500 companies to take this important step towards the low-carbon economy, visit the Science Based Targets website.
Target Setting Methods
The initiative allows companies to choose from seven target setting methods. This flexibility allows companies to set targets that account for the reality of their industry.
One of these methods, the Sectoral Decarbonization Approach (SDA), was developed through a multi-stakeholder process led by WRI, CDP and WWF and released in May of 2015. The SDA allocates the 2°C carbon budget to different sectors. This method takes into account inherent differences among sectors, such as mitigation potential and how fast each sector can grow relative to economic and population growth. Within each sector, companies can derive their science-based emission reduction targets based on their relative contribution to the total sector activity and their carbon intensity relative to the sector’s intensity in the base year.
Resources
An online calculation tool for the SDA is now available. Please contact info@sciencebasedtargets.org to obtain an excel version of the tool.
A set of technical resources to support corporate science-based target setting for transport activities was released in May 2018.
WRI is currently leading the development of guidance to provide best practices for setting science-based targets and scope 3 targets for apparel and footwear companies, due to be released December 2018.
WRI and its partners are also developing a manual for science-based target setting, due to be released in 2019.
Technical Assistance
Download the technical assistance brochure
World Resources Institute, ranked the world’s best environmental think tank, is committed to providing rigorous analysis and practical guidance on the biggest sustainability issues facing businesses today. WRI has more than 15 years of experience helping companies to measure and manage their greenhouse gas (GHG) emissions through the GHG Protocol, the global standard in GHG accounting. WRI has also been become a thought leader on corporate GHG target setting through our Science Based Targets initiative, a collaboration with WWF, CDP and UNGC.
WRI is now offering one-on-one technical assistance to companies to develop their science-based reduction targets. For companies with existing targets ready to expire and for companies setting targets for the first time, an ambitious, science-based target is the credible approach. Our experts are available to assist your company in taking this critical step.
Contact Cynthia Cummis at ccummis@wri.org for a quote. Pricing will be based on the projected level of effort.
How WRI can help your company to set a science-based target
Science-based target setting is a relatively new practice in the corporate world. World Resources Institute’s experts are available to guide your company through this process, ensuring that the resulting GHG reduction target is right for your company. Technical assistance from WRI includes assistance in the following areas:
Sector contextualization
WRI can brief companies on current models and mitigation options for their sector (e.g., RCP2.6 and industrial sector options in AR5).
Method selection
There are multiple methods available for determining a science-based target. WRI can help companies to choose the best methodology for their business model and target setting objectives.
Method application
WRI can support companies in applying the chosen science-based target setting method to develop a credible and actionable target.
Communication
WRI can assist companies with framing and communicating targets clearly for both internal and external audiences.
WRI’s experts
Cynthia Cummis, Deputy Director of the Greenhouse Gas Protocol
Nate Aden, Research Fellow
Contact
Email Cynthia Cummis at ccummis@wri.org for more information about our technical assistance service and a cost estimate.