Practical tips for completing the Science-Based Target Initiative (SBTi) application forms.

We’ve helped several companies achieve Science-Based Targets Initiative (SBTi) verification for their near-term and Net Zero targets (read one of our case studies). This involves measuring GHG emissions, planning targets, and modelling abatement plans to achieve the goals (read more about our services in this space). The very last step is then the SBTi application itself and this is not as simple as it sounds.  

In order for the SBTi to verify a company’s targets they need confidence of the target boundary, the emissions measurement and the target level, and their lengthy forms reflect the extensive checks they do to validate these. 

To make their review process easier, and your verification workload less, here are some quick tips to completing the SBTi verification forms: 

1. Register on the SBTi portal early in your journey so you can start work on gathering the non-GHG emissions/target related information, e.g. payment details and contract information. You cannot submit without these being provided. 

2. Be clear on the legal entities that are included in the organisational boundary, specifically in relation to joint ventures and subsidiaries.  

3. Whilst the SBTi requires reporting in-line with the GHG Protocol there are some grey areas for which SBTi have defined their own expectations, specifically around well-to-tank (WTT) emissions. As well as measuring these in relation to scope 1 and 2 emission sources, ensure that they are measured for all travel (categories 4, 6, 7 and 9), and if applicable, category 11, use of sold products emissions.  

4. Even if you have no obvious forest land and agriculture (FLAG) emissions because say, your company doesn’t own any land or operate in the food industry, you still need to quantify the small amount of FLAG emissions that you do have. For professional service companies and most others, this boils down to the FLAG emissions arising from use of paper. Use spend on paper relative to spend on other category 1 emissions to give an indication of their size, and demonstrate that they don’t meet the 20% threshold for FLAG reporting. 

5. Segregate scope 3 emissions into the relevant categories wherever possible. For supply chain sources, it can be tempting to include these all in category 1, Purchased Goods and Services, and not split out those relating to category 4, Downstream Transportation and Distribution or category 2, Capital Goods, particularly when they are very small. Tempting as this is, segregate them to avoid SBTi requiring this at a later stage. Further, for categories 1 and 2 in particular, make sure you breakdown the total figures into sub-categories in their tables. 

6. When detailing the target coverage, only include categories for which you have emission sources. If a scope 3 category is not relevant then leave the field as blank rather than specifying the target coverage as 100%. 

7. For the reduction targets associated with Net Zero (e.g. 90% reduction), the SBTi preference is for companies to have two distinct targets, one for scope 1 & 2, and one for scope 3. 

Finally, as with every audit/review process, preparation is key. Spend time upfront to make the application form as complete and accurate as possible and you’ll find the verification process much easier. 

For support with your company’s SBTi application, and the verification process, contact us here.  

Authored by Caroline Johnstone.