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Science Based Targets initiative (SBTi)

Using the Accountability Framework to align corporate action on climate, deforestation, and conversion  

The Science Based Targets initiative (SBTi) is a global body enabling businesses and financial institutions to set ambitious emissions reductions targets in line with the latest climate science. It is focused on accelerating companies across the world to halve emissions before 2030 and achieve net-zero emissions before 2050.  

The SBTi developed the Forest, Land and Agriculture (FLAG) guidance to provide businesses in land-intensive sectors with the tools to play their part in preventing the catastrophic impacts of climate change. The SBTi FLAG guidance is the world’s first standard method for companies in land-intensive sectors to set science-based targets that include land-based emissions reductions and removals. The SBTi and the Accountability Framework initiative (AFi) have collaborated to align corporate action on climate, deforestation, and conversion. As deforestation and conversion are large contributors to greenhouse gas emissions, SBTi’s FLAG guidance provides companies with a clear connection between their climate and deforestation/conversion targets, while also advancing corporate action on improved management and restoration activities that also have climate benefits. The SBTi FLAG Project team collaborated with the AFi to ensure the initiatives aligned on the best practices on these topics. Both teams also coordinated with the GHG Protocol to align methods for land-use change emissions accounting. 

As a result, FLAG targets for the elimination of emissions from land use change are in line with the Framework’s definitions of deforestation and conversion. SBTi FLAG also requires companies to publish a no-deforestation commitment in alignment with the Accountability Framework, with a 2025 target date, in addition to their SBTi emissions reduction targets. The SBTi also recommends that companies follow the Accountability Framework to help implement their no-deforestation commitment and to extend such commitment to include no conversion of other natural ecosystems. 

“Companies have been working on their deforestation commitments for well over a decade. It was important to build upon this solid foundation of work and expand to include other key elements for climate. Immediate action on stopping deforestation and conversion is a win for climate, a win for nature and positions companies as leaders in their target delivery.” 

 - Martha Stevenson, SBTi Senior Advisor 

Additional information can be found here:  

Science Based Targets initiative (SBTi)
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