Science Based Target (SBT)

Adoption of a "science-based target" as a tool to obtain a competitive advantage in the transition to a Carbon Neutral economy.

A Climate Action in line with scientific targets

The Science-Based Targets (SBT) are GHGs reduction targets whose scope is toreachthe decarbonisation level required to keep the global temperature rise below 1.5 ° C, as outlined in the Fifth Assessment Report of the 'Intergovernmental Panel on Climate Change (IPCC), and in the Paris Climate Agreement.

The initiative was born with the intention of guiding companies in defining ambitious climate change mitigation objectives to ensure that their Climate Action is in line with scientific objectives.


Carbonsink offers its customers support in all phases of company emissions management.

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SBTi (Science Based Targets initiative) - Emissions reduction targets

Three different approaches are considered by companies in order to translate climate change mitigation aims into targets of emissions reduction. Different approaches correspond to diverse specific targets.

Absolute-based approach

An absolute emissions reduction percentage in a specific scenario is applied indistinctly to all companies.
Target: Absolute emissions reduction [tonCO2eq]

Sector-based approach

Global carbon budget is distributed among different sectors; hence emissions reduction is allocated to single companies depending both on the allocated carbon budget for their sector and on the single company outputs.
Target: Reduction of physical intensity [tonCO2eq/activity data]

Economic-based approach

Global carbon budget is related to global Gross Domestic Product (GDP); hence emissions reduction is expected for each company to be based on their owngenerated Added Value. (sum of Added Values of all companies is equivalent to global GDP).
Target: Reduction of economic intensity [tonCO2eq/Gross Profit]

Why choosing a Science Based Target?

Fixing challenging targets stimulates the adoption of innovative technologies and processes, placing companies in a leadership position.
Ambitious targets foster trust of investors, clients, employees and environmental organizations.
Stategically managing climate change risk offers advantages over competitors and can positively impact the budget.
Developing and validating science-based targets is a leadership practice recognized by CDPscoring system.
Businesses anticipate future regulations and acquire a privileged role in the development phase of new legislations.

Our support


Preliminary analysis through SBT validation criteria;
Identification of opportunity and gaps for achieving SBT;
Preparation of "Business case"& support to obtain the internal buy-in for the SBT commitment.


Data collection;
Scope 1-2 data collection and analysis;
Support to deal with Scope 3 emissions;
Simulation of a decarbonisation path towards SBT objectives.


Support in the process of target validationby SBTi;
Support in target communication;
Monitoring and review in line with business evolution.

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