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Procurement Glossary
Science-Based Targets: Definition, Implementation, and Significance in Procurement
March 30, 2026
Science Based Targets are science-based climate targets that help companies plan their emission reductions in line with the goals of the Paris Climate Agreement. These targets are increasingly becoming a decisive factor in procurement, as they create specific requirements for suppliers and business partners. Below, learn what Science Based Targets are, how they are implemented, and what significance they have for strategic procurement.
Key Facts
- Science Based Targets are based on scientific findings for limiting global warming to 1.5°C
- The Science Based Targets Initiative (SBTi) validates and certifies corporate targets worldwide
- More than 4,000 companies have already committed to Science Based Targets
- Scope 3 emissions from the supply chain must be included for most companies
- Targets must be reviewed and tightened every five years
Content
What are Science Based Targets?
Science Based Targets define specific, measurable climate targets for companies based on scientific findings from climate research.
Core elements of Science Based Targets
Science Based Targets cover different emission scopes and time horizons. The targets must be ambitious enough to contribute to limiting global warming.
- Short- and long-term emission reduction targets
- Inclusion of all relevant Scope 1 Emissions, Scope 2 Emissions and Scope 3 Emissions
- Scientific validation by the SBTi
- Regular reporting and progress measurement
Science Based Targets vs. conventional climate targets
Unlike arbitrarily set climate targets, Science Based Targets are based on scientific scenarios. They take into account each company's necessary contribution to global emissions reduction and are therefore significantly more ambitious than conventional sustainability targets.
The importance of Science Based Targets in procurement
For procurement, Science Based Targets mean a fundamental realignment of supplier evaluation and selection. Supply Chain Decarbonization becomes a strategic imperative, as Scope 3 emissions often account for the largest share of corporate emissions.
Requirements and implementation of Science Based Targets
Implementing Science Based Targets requires systematic planning and structured implementation across the entire value chain.
Target development and validation
Companies must first prepare their emissions inventory and define science-based reduction targets. The SBTi Targets are then validated by the Science Based Targets Initiative.
- Complete emissions inventory across all scopes
- Definition of short- and long-term reduction targets
- Submission for SBTi validation
- Public commitment to achieving the targets
Supplier integration and management
The involvement of suppliers is crucial to achieving Science Based Targets. Procurement organizations must adapt the Supplier Code of Conduct accordingly and support suppliers in reducing emissions.
Monitoring and reporting
Regular progress measurement and transparent reporting are core components of Science Based Targets. Companies must report annually on their emissions development and initiate corrective measures when necessary.
Compliance KPIs & evidence for Science Based Targets
Measuring and documenting progress on Science Based Targets requires specific metrics and verification procedures.
Emission reduction KPIs
Key metrics include absolute and relative emission reductions across all scopes. These must be measured regularly and compared against the defined targets.
- Absolute emission reduction in CO2e per year
- Emission intensity per revenue or production unit
- Share of renewable energy in total energy consumption
- Supplier coverage for emission targets
Supplier compliance metrics
Supplier involvement and performance in reducing emissions must be monitored systematically. EcoVadis Rating and similar assessment systems support supplier evaluation.
Reporting and transparency
Regular and standardized reporting in accordance with GRI Standards and other frameworks documents progress and ensures stakeholder transparency. The reports must be externally verified.
Compliance risks and controls for Science Based Targets
Implementing Science Based Targets involves various compliance risks that must be managed proactively.
Missing targets and reputational risks
Failing to meet publicly communicated Science Based Targets can cause significant reputational damage. Investors and stakeholders are monitoring progress increasingly critically and sanction deviations.
- Regular progress monitoring and reporting
- Early warning systems for target deviations
- Transparent communication of challenges
Supplier risks and dependencies
Dependence on suppliers to achieve Scope 3 targets entails significant risks. Insufficient Due Diligence or a lack of willingness to cooperate can jeopardize overall target achievement.
Data quality and measurement accuracy
Incomplete or inaccurate emissions data can lead to incorrect target formulation and compliance violations. Robust data collection and validation processes are essential for the credibility of Science Based Targets.
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Practical example
An automotive manufacturer is implementing Science Based Targets with the goal of achieving a 50% reduction in Scope 1 and 2 emissions and a 25% reduction in Scope 3 emissions by 2030. Procurement is developing a systematic supplier strategy to support these targets.
- Evaluation of all strategic suppliers according to emissions criteria
- Integration of climate targets into supplier contracts
- Development of a supplier development program for emission reduction
- Quarterly progress measurement and reporting
Current developments and interpretation of Science Based Targets
The Science Based Targets landscape is continuously evolving, driven by stricter regulatory requirements and technological innovations.
Stricter regulation
New EU regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the Supply Chain Due Diligence Act are increasing the pressure on companies to implement Science Based Targets. Reporting obligations are becoming more comprehensive and more detailed.
Technological support through AI
Artificial intelligence is revolutionizing the implementation of Science Based Targets through automated data collection and analysis. AI-based systems enable more precise Product Carbon Footprint (PCF) calculations and optimize supplier selection based on emissions criteria.
Industry-specific standards
The SBTi is increasingly developing industry-specific guidelines and methods. Particularly in emission-intensive sectors, detailed specifications for target setting and implementation are emerging, which also place specific requirements on procurement.
Conclusion
Science Based Targets are establishing themselves as a new standard for corporate climate protection and are fundamentally transforming strategic procurement. They require systematic integration into all procurement processes and close collaboration with suppliers. Companies that successfully implement Science Based Targets position themselves as pioneers in climate protection and create long-term competitive advantages. Addressing these requirements at an early stage is crucial for future business success.
FAQ
What distinguishes Science Based Targets from other climate targets?
Science Based Targets are based on scientific climate scenarios and are designed to limit global warming to 1.5°C. They are more ambitious and are externally validated, whereas conventional climate targets are often set arbitrarily.
How do Science Based Targets affect supplier selection?
Suppliers increasingly need to demonstrate their own emission reduction targets and contribute to achieving Scope 3 targets. This leads to new evaluation criteria and may result in supplier changes if partners do not cooperate.
What costs arise from implementing Science Based Targets?
Costs include consulting, data collection, system implementation, and ongoing reporting. In the long term, however, cost savings can result from efficiency gains and risk reduction.
How often must Science Based Targets be updated?
Science Based Targets must be reviewed every five years and aligned with the latest scientific findings. In the event of significant business changes, earlier adjustments may also be necessary.
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