Procurement Glossary
Science Based Targets: Definition, implementation and significance in Procurement
November 19, 2025
Science Based Targets are science-based climate targets that help companies plan their emission reductions in line with the goals of the Paris Climate Agreement. These targets are increasingly becoming a decisive factor in procurement, as they place specific requirements on suppliers and business partners. Find out below what Science Based Targets are, how they are implemented and what significance they have for strategic Procurement .
Key Facts
- Science Based Targets are based on scientific findings to limit global warming to 1.5°C
- The Science Based Targets Initiative (SBTi) validates and certifies corporate targets worldwide
- Over 4,000 companies have already committed to Science Based Targets
- Scope 3 emissions from the supply chain must be included for most companies
- Targets must be reviewed and tightened every five years
Contents
What is Science Based Targets?
Science Based Targets define concrete, measurable climate targets for companies based on scientific findings on climate research.
Core elements of Science Based Targets
Science-based targets cover various emission ranges and time horizons. The targets must be ambitious enough to contribute to limiting global warming.
- Short and long-term emission reduction targets
- Inclusion of all relevant Scope 1 emissions, Scope 2 emissions and Scope 3 emissions
- Scientific validation by the SBTi
- Regular reporting and progress measurement
Science-based targets vs. conventional climate targets
In contrast to arbitrarily set climate targets, science-based targets are based on scientific scenarios. They take into account the necessary contribution of each company to reducing global emissions and are therefore significantly more ambitious than conventional sustainability targets.
Importance of science-based targets in Procurement
For Procurement , science-based targets mean a fundamental reorientation of supplier evaluation and selection. Decarbonization of the supply chain is becoming a strategic imperative, as Scope 3 emissions often make up the largest share of corporate emissions.
Requirements and implementation of science-based targets
The implementation of science-based targets requires systematic planning and structured implementation along the entire value chain.
Target development and validation
Companies must first draw up their emissions balance sheet and define scientifically based reduction targets. The SBTi targets are then validated by the Science Based Targets Initiative.
- Complete emissions inventory of all scopes
- Definition of short and long-term reduction targets
- Submission for SBTi validation
- Public commitment to achieving targets
Supplier integration and management
The involvement of suppliers is crucial for achieving the science-based targets. Purchasing organizations must adapt supplier codes of conduct accordingly and support suppliers in reducing emissions.
Monitoring and reporting
Regular progress measurement and transparent reporting are core components of the Science Based Targets. Companies must report annually on their emissions development and initiate corrective measures if necessary.
Tacto Intelligence
Combines deep procurement knowledge with the most powerful AI agents for strong Procurement.
Compliance KPIs & evidence of science-based targets
Measuring and documenting progress with science-based targets requires specific key figures and verification procedures.
Emission reduction KPIs
Key performance indicators include the absolute and relative reduction in emissions in all scopes. These must be measured regularly and compared against the defined targets.
- Absolute reduction in emissions in CO2e per year
- Emission intensity per turnover or production unit
- Share of renewable energies in total energy consumption
- Supplier coverage for emissions targets
Supplier compliance metrics
The involvement and performance of suppliers in reducing emissions must be systematically monitored. EcoVadis ratings and similar evaluation systems support supplier evaluation.
Reporting and transparency
Regular and standardized reporting in accordance with GRI standards and other frameworks documents progress and ensures stakeholder transparency. The reports must be verified externally.
Compliance risks and controls for science-based targets
The implementation of science-based targets entails various compliance risks that need to be managed proactively.
Missing targets and reputational risks
Failure to meet publicly communicated science-based targets can cause considerable reputational damage. Investors and stakeholders are increasingly monitoring progress critically and sanctioning deviations.
- Regular progress monitoring and reporting
- Early warning systems for deviations from targets
- Transparent communication of challenges
Supplier risks and dependencies
Dependence on suppliers to achieve Scope 3 targets harbors considerable risks. Insufficient due diligence or a lack of willingness to cooperate can jeopardize the entire achievement of targets.
Data quality and measurement accuracy
Incomplete or inaccurate emissions data can lead to incorrect target formulations and compliance violations. Robust data collection and validation processes are essential for the credibility of science-based targets.
.avif)
Practical example
An automotive manufacturer implements Science Based Targets with the aim of achieving a 50% reduction in Scope 1 and 2 emissions and a 25% reduction in Scope 3 emissions by 2030. Procurement is developing a systematic supplier strategy to support these targets.
- Evaluation of all strategic suppliers according to emissions criteria
- Integration of climate targets in supplier contracts
- Establishment of a supplier development program for emissions reduction
- Quarterly progress measurement and reporting
Current developments and interpretation of science-based targets
The landscape of science-based targets is constantly evolving, driven by stricter regulatory requirements and technological innovations.
Regulatory tightening
New EU regulations such as the Corporate Sustainability Reporting Directive and the Supply Chain Duty of Care Act are increasing the pressure on companies to implement science-based targets. The reporting obligations are becoming more comprehensive and detailed.
Technological support through AI
Artificial intelligence is revolutionizing the implementation of science-based targets through automated data collection and analysis. AI-based systems enable more precise product carbon footprint calculations and optimize supplier selection based on emissions criteria.
Industry-specific standards
The SBTi is increasingly developing sector-specific guidelines and methods. Particularly in emission-intensive sectors, detailed specifications for target setting and implementation are emerging, which also place specific demands on procurement.
Conclusion
Science-based targets are establishing themselves as the new standard for corporate climate protection and are fundamentally transforming strategic procurement. They require systematic integration into all purchasing processes and close cooperation with suppliers. Companies that successfully implement science-based targets position themselves as pioneers in climate protection and create long-term competitive advantages. Addressing these requirements at an early stage is crucial for future business success.
FAQ
What distinguishes science-based targets from other climate targets?
Science Based Targets are based on scientific climate scenarios and are designed to limit global warming to 1.5°C. They are more ambitious and are externally validated, whereas conventional climate targets are often set arbitrarily.
How do science-based targets affect supplier selection?
Suppliers must increasingly demonstrate their own emission reduction targets and contribute to achieving Scope 3 targets. This leads to new assessment criteria and can result in a change of supplier if partners do not cooperate.
What are the costs of implementing science-based targets?
The costs include consulting, data collection, system implementation and ongoing reporting. In the long term, however, cost savings can be achieved by increasing efficiency and minimizing risk.
How often do science-based targets need to be updated?
Science-based targets must be reviewed every five years and aligned with the latest scientific findings. Earlier adjustments may also be necessary in the event of significant business changes.
.png)
.png)
.png)
