Summary
This document describes the SBTi’s framework for developing target-setting methods that are in line with science and for evaluating emissions scenarios associated with these methods. In the spirit of transparency and recognizing the value of sharing a full description of the SBTi’s approach, this document includes a substantial amount of analytical detail and specifies how a diverse body of research is reflected by methods endorsed by the SBTi. The intended audience of this document includes researchers, sustainability professional who are involved with sector-specific development, and readers who wish to understand the technical underpinnings of SBTi methods. For practical guidance on setting an SBT, please refer to the Science-based Target Setting Manual.