Driving Corporate Climate Action
A practical, high‑value guide for ESG and sustainability leaders — and a primer to ESGPro Mastery Institute’s 6‑Week Bootcamp for ESG Report Writing
Why this guide
The Science Based Targets initiative (SBTi) has become the global gold standard for setting credible, Paris‑aligned emissions targets. If you’re writing ESG reports, advising leadership, or leading decarbonization workstreams, you need to understand not only what SBTi requires, but also how to operationalize it across data, governance, targets, roadmaps, and disclosures. This lead‑magnet distills the essentials and shows how our 6‑Week ESG Report Writing Bootcampturns requirements into publish‑ready outputs.
What is the Science Based Targets initiative?
SBTi is a partnership between CDP, UN Global Compact, World Resources Institute (WRI) and WWF. Its mission is to mobilize the private sector to take urgent climate action through emissions‑reduction targets grounded in the latest climate science.
SBTi provides:
- Clear criteria for near‑term and net‑zero targets (Scopes 1, 2, and 3)
- Sector‑specific methods (e.g., SDA, FLAG) that translate global carbon budgets into company‑level pathways
- Independent validation that enhances credibility with investors, customers, and regulators
Goal alignment: Keep global temperature rise well below 2°C and ideally 1.5°C above pre‑industrial levels, consistent with the Paris Agreement.
Why science‑based targets matter
Science‑based targets (SBTs) connect corporate action directly to climate science. Unlike vague pledges, SBTs require companies to:
- Cover Scope 1 (direct), Scope 2 (purchased energy), and material Scope 3 (value chain) emissions
- Follow validated, science‑aligned pathways
- Disclose progress annually and update targets periodically
Business value
- Risk management: Mitigate transition and physical risks across operations and supply chain
- Capital access: Demonstrate credible climate strategy to lenders and investors
- Competitiveness: Win low‑carbon markets and decarbonization‑linked customers
- Trust: Strengthen brand through transparent targets, plans, and results
SBTi in practice: the five steps
| Step | What SBTi expects | What you produce | How we help in the Bootcamp |
|---|---|---|---|
| 1. Commit | Submit letter of intent to set SBTs | Commitment confirmation | Templates, examples, and review checklist |
| 2. Develop | Quantify Scopes 1–3; select pathways; set targets | Baseline, boundary, target statement | GHG model build, Scope 3 screening, pathway selection |
| 3. Submit | Send targets and evidence for validation | SBTi submission pack | Evidence library, assumptions log, sector‑method rationale |
| 4. Communicate | Publicly announce targets | Press note, ESG report, web copy | Narrative writing, FAQs, stakeholder brief deck |
| 5. Disclose | Report progress annually | KPIs, year‑on‑year deltas, restatements | KPI engine, dashboards, BRSR/GRI mapping |
Emissions scopes at a glance
| Scope | Typical sources | Data pitfalls | Quick controls |
| Scope 1 | Stationary/ mobile combustion, process emissions, fugitives | Incomplete metering; missing fugitive gases | Metering plan; refrigerant logs; asset list reconciliation |
| Scope 2 | Purchased electricity/ heat/ steam | Location vs. market method confusion | Contract registry; emission factor governance; dual reporting |
| Scope 3 | Purchased goods, logistics, use of sold products, end‑of‑life, capital goods, commuting, travel, investments | Activity data gaps; double counting; supplier EF quality | Category materiality screen; supplier engagement playbook; data hierarchies |
Target types and methods
| Dimension | Options | What it means | Notes |
| Target horizon | Near‑term (5–10 yrs), Long‑term(Net‑Zero) | Near‑term cuts on a 1.5°C pathway; long‑term residuals minimized and permanently removed | SBTi Net‑Zero Standard clarifies both |
| Method | Absolute contraction, SDA (Sectoral Decarb. Approach), FLAG (Forestry, Land & Agri.) | Percentage or intensity contraction aligned to 1.5°C; sector pathways for hard‑to‑abate | Sector guidance often updates; keep watch |
| Coverage | Scopes 1–2 required; material Scope 3often mandatory | Scope 3 threshold (≥40% of total) triggers target | Supplier engagement targets may apply |
Common pitfalls (and how to avoid them)
| Pitfall | Why it hurts validation | Fix in our Bootcamp |
| Weak organizational boundaries | Skews baseline and coverage | We set WRI/WBCSD‑aligned boundaries with audit trail |
| Scope 3 under‑screened | Misses material categories and triggers | Full 15‑category screen; heat‑map + uncertainty scoring |
| Emission factors unmanaged | Out‑of‑date/ inconsistent factors | EF governance, sources registry, and annual refresh |
| No assumptions log | Rework during validation | Evidence library with version control |
| Targets not internally owned | Implementation stalls | RACI for finance, ops, procurement; performance KPIs |
India: momentum and market signals
Indian companies have accelerated adoption of SBTi, led by IT and industrial majors and extending to power, cement, metals, pharma, and textiles. Early movers built investor confidence and sharpened operational efficiency (e.g., energy productivity, renewables PPAs, supplier programs).
Note: Live counts and company status change frequently. Always verify current statuses on the SBTi Target Dashboard before publishing.
Spotlight snapshots (illustrative)
- Wipro — first Indian IT company with validated targets (2018)
- Infosys — long‑standing climate leadership; SBTi‑aligned targets validated post‑2018
- UltraTech Cement — near‑term targets approved (cement sector guidance)
Indian companies using the SBTi framework (year first committed/validated)
Important: Because SBTi statuses update regularly and this document is offline, please verify the latest details on the SBTi Target Dashboard before final publication. The following list reflects prominent examples often cited in Indian SBTi adoption narratives (not exhaustive):
| Company | Sector | Year (first commitment/validation)* |
| Wipro | IT Services | 2018 |
| Mahindra & Mahindra | Automobiles & Industrial | 2018 |
| Hindustan Zinc (HZL) | Metals & Mining | 2018 |
| Infosys | IT Services | 2019 |
| UltraTech Cement | Cement | 2021 |
| ACC Limited | Cement | 2022 |
| Tata Consultancy Services (TCS) | IT Services | 2022 |
| JSW Energy | Power | 2022 |
| Adani Energy Solutions | Power & Transmission | 2023 |
| Tata Power | Power | 2023 |
| Mahindra Sanyo Special Steel | Steel | 2018 |
* Years based on commonly reported milestones; please cross‑check against the official dashboard for exact commitment, validation, and net‑zero status dates.
How to produce the complete India list quickly
- Open the SBTi Target Dashboard and filter Country = India
- Export the results (CSV)
- Paste or share the CSV — we’ll transform it into a publish‑ready table by sector, market cap, and status, and insert into your ESG report or website.
Bootcamp fit: from “requirements” to “report‑ready” in 6 weeks
Our 6‑Week ESG Report Writing Bootcamp is purpose‑built to turn SBTi concepts into validated targets and compelling disclosures. You don’t just learn — you ship.
Mapping SBTi to Indian reporting (GRI & BRSR)
| SBTi element | GRI reference | BRSR linkage | What we write for you |
| Emissions baseline & boundaries | GRI 305 | BRSR Principle 6 (Key Indicator 6.4) | Methods, restatement policy, scope coverage |
| Targets & pathways | GRI 305‑5 | BRSR Leadership Indicators | 1.5°C alignment, horizons, coverage rationale |
| Progress & performance | GRI 2‑22, 2‑25 | BRSR Key 6.5/6.6 | Year‑on‑year deltas, portfolio effects, uncertainty notes |
| Supplier engagement | GRI 308/414 | BRSR 2.4, 3.5 | Program design, contractual levers, escalation pathways |
Mini‑checklist: Are you validation‑ready?
FAQ (short)
Q. Do I need a Net‑Zero target now?
A. SBTi requires near‑term targets first; Net‑Zero targets add long‑term ambition and residual removal expectations.
Q. Our Scope 3 data is weak. Can we still set targets?
A. Yes — start with a screening‑based baseline and an engagement target; improve data quality across cycles.
Q. How fast can we submit?
A. Typical prep is 8–16 weeks depending on size, data quality, and sector complexity.
Ready to lead with science
SBTi translates climate science into a clear corporate pathway. With the right data, governance, and narrative, you can move from pledge to plan to performance.
Join the ESGPro Mastery Institute 6‑Week Bootcamp for ESG Report Writing
Build your baseline, craft validated targets, and publish disclosures that stand up to investor scrutiny.
What you get: templates, calculators, validation pack, review cycles, and editor‑ready copy for GRI/BRSR/website.
To enroll: Reply “Interested – SBTi Bootcamp” and we’ll share the next cohort date, syllabus PDF, and bonuses.
Disclaimer: This guide is for general information and education. Always consult the SBTi Target Dashboard and official criteria for the latest requirements and company statuses before publication.