Organizations must set a near-term science-aligned target. The abatement targets and trajectories must align with the IPCC’s science-based guidance and entities should give preference to guidance provided by independent, internationally recognized abatement standards.
Application of a specific framework for setting science- aligned targets is not mandated for CarbonNeutral® certification, however it is acknowledged that currently, the Science Based Targets initiative is the only established framework. Where organizations apply the SBTi recommendations and guidance, they are not required to submit the near-term target for validation to the SBTi.
The SBTi considers near-term targets as a minimum of five years and a maximum of ten years from when the data and target is submitted to the SBTi for validation, with a base year of no earlier than 2015.
An organization’s near-term target must have been set and/or reviewed by a qualified third party which has appropriate experience in setting or evaluating the integrity of science aligned targets.