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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
Definition: Purchasing Levers
Strategic instruments and methods enabling procurement organizations to systematically improve performance and achieve measurable benefits.
Purchasing Levers: Strategic Instruments for Procurement Optimization
Purchasing levers are systematic approaches that procurement organizations implement to improve their performance and achieve significant value.
Implementation Methods
The systematic application requires structured methodologies and proven approaches that align with organizational capabilities.
Strategic Importance
These tools form the foundation of modern Procurement Strategy, enabling competitive advantages and supporting business growth.
Performance Metrics
Measurement of lever effectiveness uses comprehensive KPIs that assess quantitative and qualitative improvements.
Cost Impact Assessment
Primary success metrics include achieved Procurement Spend reductions and efficiency gains across procurement categories.
Risk Management
Proper implementation requires careful risk assessment and mitigation strategies to ensure sustainable success.
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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 Market Developments
Digital transformation and new technologies are reshaping lever application and creating innovative optimization opportunities for procurement departments.
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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