Science-based targets (SBTs) are emissions reduction goals set by companies to align with the latest climate science, aiming to limit global warming to 1.5°C or well below 2°C above pre-industrial levels. These targets provide a clear pathway for organisations to reduce their greenhouse gas emissions across their operations and value chain. Examples include commitments to reduce Scope 1 and 2 emissions by a certain percentage, and to engage suppliers to reduce Scope 3 emissions, often over a defined timeframe.