Climate & Carbon Reporting
Companies with validated SBTi targets (Jan 2026)
Minimum Scope 3 coverage required for supplier engagement targets
Mandatory target review cycle triggering revalidation
Regulation Overview
The Science Based Targets initiative is the world's primary framework for corporate net-zero target setting aligned with climate science. While technically voluntary, SBTi targets have become a de facto compliance requirement—driven by customer procurement mandates, investor expectations, CSRD disclosure alignment, and supply chain flowdown from the 10,000+ companies with validated targets.
For supply chain teams, the core obligation is collecting and validating Scope 3 emissions data from suppliers. SBTi requires companies to set Scope 3 targets—either supplier engagement targets or absolute reduction targets—covering at least 67% of total Scope 3 emissions when those emissions exceed 40% of total company emissions. Supply chain emissions average 11.4 times higher than direct emissions.
SBTi compliance requires supplier-level carbon data—emissions factors, energy consumption, reduction commitments, and progress tracking—from every material supplier. When the Net-Zero Standard V2 takes effect, your entire supplier engagement strategy requires reassessment.
Key Components / Sub-Frameworks
Companies with validated SBTi near-term or net-zero targets (10,000+ globally)
Suppliers of SBTi-committed companies facing Scope 3 data requests
Companies whose customers require SBTi-aligned emissions evidence
Organizations reporting under CSRD with science-based target disclosures
Companies seeking or maintaining CDP A-list or investor ESG ratings
Financial institutions setting portfolio-level decarbonization targets
Key Thresholds
Your SBTi target requires supplier engagement covering 67% of Scope 3 emissions. You have 400 suppliers. Fifty provide emissions data. Two hundred don't track emissions at all. The rest send inconsistent data in different units, different scopes, and different reporting years. You can't validate your own target without validated supplier data you don't have.
Your targets were validated in 2021. The five-year mandatory review triggers in 2026. You need to reassess against the latest SBTi criteria, demonstrate progress, and resubmit updated targets if required—all within 12 months. But your baseline supplier data is three years old, and your supply chain has shifted significantly.
A Tier 1 OEM with validated SBTi targets sends you a Scope 3 supplier engagement questionnaire. They need your Scope 1 and 2 emissions, your reduction targets, and evidence of progress. You have 30 days. You have no centralized emissions data, no reduction plan on record, and no system to generate the response. Your customer marks you as non-responsive.
Your CSRD disclosure requires science-based target reporting. Your CDP questionnaire requires SBTi target details. Your investor ESG survey asks for SBTi validation status. Three frameworks, three formats, one set of underlying data—scattered across spreadsheets and consultancy reports. Every reporting cycle starts from scratch.
Certivo In Action
Certivo in Action — SBTi Workflow
Automotive Manufacturing
Your Pain Point
Scope 3 dominates total emissions; EV transition requires supplier decarbonization evidence
Electronics Manufacturing
Your Pain Point
Complex BOMs; high Scope 3 from purchased goods; CDP reporting overlap
Industrial & Heavy Equipment
Your Pain Point
Energy-intensive operations; long supplier lifecycles; multiple reporting frameworks
Construction Materials
Your Pain Point
Embodied carbon in materials; EPD overlap; Scope 3 from raw material suppliers
Energy & Infrastructure
Your Pain Point
Power sector 2040 net-zero target; renewable energy procurement complexity
Chemical Manufacturing
Your Pain Point
Process emissions; Scope 3 from feedstocks; sector-specific decarbonization pathways
Consumer Goods
Your Pain Point
Brand reputation pressure; high SKU counts; Scope 3 from agricultural supply chains
Aerospace & Defense
Your Pain Point
Long product lifecycles; prime contractor flowdown; sector-specific SBTi guidance pending
From Manual Data Collection to Automated Scope 3 Evidence
CORA collects and validates supplier emissions data automatically. Your sustainability team focuses on reduction strategy—not chasing spreadsheets and reconciling inconsistent carbon data.
SBTi Documentation Acceleration
Generate complete, audit-ready SBTi target review packages in hours—not the months of manual compilation across suppliers, consultants, and internal teams.
Proactive SBTi Compliance Assurance
When SBTi criteria change, supplier data expires, or five-year reviews trigger, Certivo reassesses your Scope 3 coverage instantly. Know your gaps before SBTi does.
Key Statistics
Frequently Asked Questions
Which companies need to comply with SBTi requirements?
SBTi is technically voluntary—but increasingly non-optional. Any company with a validated SBTi commitment must submit targets within 24 months. Suppliers of SBTi-committed companies face Scope 3 data requests. Companies reporting under CSRD must disclose whether they have science-based targets. With 10,000+ companies validated, SBTi compliance is a supply chain access requirement.
What happens if a company fails its SBTi five-year target review?
Companies have 12 months from their five-year trigger date to complete the review. If targets no longer meet current SBTi criteria, revised targets must be resubmitted for validation. Failure to complete the review can result in target status changes on the SBTi Target Dashboard—visible to customers, investors, and ESG raters. Certivo tracks review trigger dates and generates the documentation needed for resubmission.
How does Certivo collect Scope 3 supplier emissions data?
Certivo launches automated supplier engagement campaigns requesting emissions data, reduction targets, SBTi commitment status, and energy mix information. CORA accepts any format—CDP responses, GHG Protocol spreadsheets, PDFs, or freeform answers—and extracts Scope 1, 2, and 3 data automatically. Coverage is calculated against SBTi's 67% Scope 3 threshold in real time.
Does Certivo support both SBTi V1.3 and the upcoming V2.0?
Yes. Certivo validates supplier evidence against current V1.3 criteria and is preparing for V2.0 requirements as the standard is finalized in 2026. When V2.0 becomes mandatory for new targets from January 2028, Certivo will automatically update validation logic and alert affected companies. Targets validated under V1.3 will receive transition guidance mapping.
How does SBTi relate to CSRD, CDP, and other carbon reporting frameworks?
SBTi provides the target-setting framework; CSRD requires disclosure of science-based targets; CDP is SBTi's primary reporting channel. Companies must maintain consistent emissions data across all three. Certivo collects one set of supplier carbon evidence and generates outputs formatted for SBTi target reviews, CDP questionnaires, and CSRD climate disclosures simultaneously—ensuring data consistency and eliminating duplicate collection cycles.