Integrating climate and nature: towards systemic corporate strategies
In recent years, an increasing number of companies have started setting climate targets aligned with science. These so-called science-based targets allow businesses to align their strategies with global climate scenarios, providing a clear and verifiable framework to reduce emissions. In this article, we explore what these targets are, how the SBTi (Science Based Targets Initiative) and SBTN (Science Based Targets Network) initiatives work, and what advantages they offer compared to other sustainability standards. A useful overview for those looking to start or strengthen their ecological transition journey.
What are Science-based targets?
Science-based targets (SBTs) are greenhouse gas emission reduction goals grounded in guidance from the international scientific community. Specifically, they enable companies to align their climate strategies with the goal of the Paris Agreement to limit global warming to 1.5°C above pre-industrial levels.
These targets are based on validated, transparent, and up-to-date methodologies that allow for credible decarbonisation pathways. As outlined in the analysis on responsible climate strategies, setting science-based targets is a key step for those who aim to integrate sustainability structurally into their business model.
The Science-Based Targets Initiative (SBTi) and the Science-Based Targets Network (SBTN)
The Science Based Targets initiative (SBTi) was established to support companies in setting climate goals grounded in science. Through a rigorous validation process, it provides criteria and tools to calculate credible emissions reduction targets across the entire value chain.
Complementing this, the Science Based Targets Network (SBTN) extends the scientific approach to environmental impacts beyond climate in terrestrial, freshwater, and marine ecosystems, including the use and change of these, soil and water pollution, and the introduction of invasive alien species. This evolution reflects a growing shift in corporate sustainability strategies toward a systemic vision that integrates both nature and climate.
Net Zero and science-based targets: what’s the connection?
An increasing number of companies are committing to Net Zero, but only a portion are following scientifically sound pathways to get there. Science-based targets make the difference—they provide the technical foundation for building coherent and verifiable Net Zero strategies.
The Science-Based Targets initiative Net Zero sets clear criteria for determining when an organisation can be considered genuinely Net Zero. The approach requires significant emissions reductions by 2030, with limited compensation for only unavoidable residual emissions. This framework is also explored in Etifor’s insights on the Net Zero topic.
Science-based targets for nature: evolving toward a Nature Positive future
Focusing only on climate is no longer enough. The science-based targets for nature, developed under the SBTN framework, respond to the need to measure and reduce impacts on ecosystems, water, soil, and biodiversity.
This evolution fits within the global Nature Positive agenda—a concept that aims to halt and reverse nature loss by 2030. An increasing number of companies are now setting integrated targets to actively support natural capital regeneration, as seen in the Nature Positive strategies developed in partnership with Etifor’s clients.
How science-based targets differ from other sustainability standards
Science-based targets stand out for their scientific foundation, transparency,methodological rigour, and widespread acceptance. Unlike other voluntary standards or generic frameworks, they require a tangible, measurable, and verifiable commitment over time.
Compared to approaches like ESG reporting or unsupported Net Zero claims, science-based targets define a clear roadmap with short- and long-term milestones. This makes them a valuable tool for strategic sustainability management and for mitigating climate and reputational risks.
Etifor’s role in implementing Science-based targets
Etifor supports businesses in setting science-based climate and nature targets, combining quantitative tools and multidisciplinary expertise. Each tailored pathway includes emissions analysis, materiality screening, target definition, monitoring, and reporting.
Through its services for Net Zero climate strategies and biodiversity, Etifor guides companies in transitioning toward more responsible business models—aligned with market expectations and international policy frameworks.