# Science-Based Targets

*ESG & Sustainable Finance — Finicade finance glossary*

Science-based targets are corporate emission goals aligned with what climate science says is needed, validated by an independent initiative.

Science-based targets are corporate emission reduction goals aligned with what climate science says is needed to limit warming, validated by an independent initiative. Their value is comparability and external verification, converting a press release into something auditable. Their contested edge is the treatment of Scope 3 and of offsets, where validation criteria have tightened repeatedly.

**Also known as:** SBTi, science based targets initiative

**Related terms:** [Net Zero](https://finicade.com/glossary/net-zero), [Scope 1, 2 and 3 Emissions](https://finicade.com/glossary/scope-1-2-and-3-emissions), [Carbon Footprint](https://finicade.com/glossary/carbon-footprint), [Transition Finance](https://finicade.com/glossary/transition-finance), [CSRD](https://finicade.com/glossary/csrd)

Source: https://finicade.com/glossary/science-based-targets