Science-based (reduction) targets, or SBTs, are set by companies to reduce greenhouse gas emissions. They are called science-based if they are consistent with the latest climate science needed to meet the goals of the Paris Agreement. This means that the targets are calculated on a scientific basis to ensure that global temperature increases are limited to 1.5°C or well below 2°C compared to pre-industrial temperatures.
Unlike individual or arbitrarily set reduction targets, science-based targets originate from an empirical basis. The targets set lead to a predictable result and at the same time also indicate the necessary level of ambition to prevent significant damage to human and environmental systems.