Science Based Targets

Climate change is becoming an increasingly important issue for businesses to address. Many companies in Singapore calculate and report their carbon emissions – and also set targets to reduce their emissions over the coming years.

A Science Based Target (or SBT as it is known) is a carbon reduction target which is in line with the scientific consensus on what needs to be done to keep global temperatures below 2 degrees of warming.

In simple terms, SBTs are corporate carbon reduction targets aligned with ‘the science of climate change’ – rather than on what a company might or might not be able to achieve in terms of emissions reductions. SBT’s demonstrate a company’s strong commitment in playing their part to address climate change.

To date, over 600 companies have set / committed to set a SBT – and have the target validated by the independent ‘Science Based Targets’ initiative.

If your company wants to show climate leadership and set a SBT, we can help. We can help design and set your company’s SBT, or, if you already have an existing target, we can see if it meets the SBT criteria.


There are a number of different technical approaches to setting a SBT, but most follow the premise of allocating finite / decreasing emissions from future carbon budgets to certain global, regional and local sectors (and then to the companies included in those sectors). For example, in the Sector Decarbonization Approach, a company is allocated a proportion of the reduction budget for its sector based on its relative size in terms of output or revenue within that sector.

Paia has extensive experience in building future climate and emissions related scenarios as well helping companies set their emissions targets over the short, medium and long-term.


A SBT has to meet a number of technical criteria in order to be called ‘science-based’. These criteria include things such as having set the appropriate organisational and operational boundary, including all relevant Scope 1 & 2 carbon emissions sources as well as including all required Greenhouse Gases in the calculation.

Paia has extensive experience in calculating company Greenhouse Gas (GHG) emissions in line with GHG Protocol and ISO24064 carbon reporting standards.

Talk to us today if you’re interested in learning more about Science Based Targets.