SBTi vs. Internal Carbon Targets: Which Commitment Makes More Sense for Your Company?

Reducing emissions has become a priority. But the question many managers ask is: where do I start and what commitment should I announce publicly? Two routes dominate the debate: targets validated by the SBTi and internal targets based on the GHG Protocol. They are not mutually exclusive, but they have very different logics.

What is SBTi?

The Science Based Targets initiative is a partnership between CDP, WRI, WWF, and UN Global Compact that validates emission reduction targets aligned with climate science — specifically, with 1.5°C or 2°C pathways. Once validated, the company can publicly communicate that its target is "science-based," which generates strong reputational capital.

Cost and complexity

Joining the SBTi requires: a complete Scope 1, 2, and 3 inventory, baseline definition, projection of reduction pathways for at least 10 years, and a validation process with fees that vary according to company size. For SMEs, the SBTi launched a simplified route (SME Route), but the process still demands technical maturity.

Internal targets: more flexibility, less external recognition

Establishing an internal target — such as "reduce Scope 1 and 2 emissions by 30% by 2030" — allows for greater agility and adaptation to the company's operational reality. The risk is the perception of low ambition or greenwashing by demanding stakeholders.

Our recommendation

For companies at the beginning of their ESG journey, start with a complete GHG inventory and robust internal targets. For companies with exposure to international markets, supply chains of large multinational corporations, or access to sustainable capital, the SBTi adds significant strategic value. Domani supports both trajectories.