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A UK guide · primary-source evidence

SBTi target examples

SBTi target examples from historical Tesco and AstraZeneca case studies. Read scopes, base years, deadlines and status without confusing ambition with achievement.

Explore a module, read its source and follow the dedicated guide when you need the detail.

SBTi target examples diagram: boundary → baseline → target year
Reading sequence · not an eligibility assessment

Read the examples / 01

SBTi target examples: Tesco’s historical target

SBTi’s Tesco case study records targets approved in June 2017. This is an example of target wording and preparation, not a statement of Tesco’s current 2026 targets or achievements.

Read the complete primary source alongside the explanation and its limits.

Reading check 1

Scope and baselineKeep the source and qualification attached.

Reading check 2

Value chainKeep the source and qualification attached.

Reading check 3

Delivery planningKeep the source and qualification attached.
TescoExplore

Module 01 / 04

Scope and baseline

The case study records a 60% absolute Scope 1 and 2 reduction target by 2025 from a 2015 base year. The target’s horizon is now in the past.

Read the examples / 02

SBTi net-zero examples: AstraZeneca’s different horizons

The SBTi case study illustrates why near-term operations and longer-term value-chain targets should be read separately. Its historical wording is not verified here as the current target record.

Read the complete primary source alongside the explanation and its limits.

Reading check 1

OperationsKeep the source and qualification attached.

Reading check 2

Value chainKeep the source and qualification attached.

Reading check 3

Different basesKeep the source and qualification attached.
AstraZenecaExplore

Module 01 / 04

Operations

The case study gives a 98% Scope 1 and 2 reduction target by 2026 from a 2015 baseline. This is target wording, not a claim that the 2026 result has been achieved.

Read the examples / 03

SBTi supplier engagement examples: the denominator matters

A supplier-engagement target measures the share of suppliers meeting a condition. It is not the same metric as a percentage reduction in tonnes of emissions.

Read the complete primary source alongside the explanation and its limits.

Reading check 1

Spend coverageKeep the source and qualification attached.

Reading check 2

Separate categoriesKeep the source and qualification attached.

Reading check 3

Action and trackingKeep the source and qualification attached.
SuppliersExplore

Module 01 / 04

Spend coverage

AstraZeneca’s historical case records 95% of suppliers by spend for purchased goods and services and capital goods setting science-based targets by FY2025.

Read the examples / 04

Read an SBTi target in four parts

A target is a bounded statement. Keep its metric, baseline, deadline and emissions boundary together whenever you quote it.

Read the complete primary source alongside the explanation and its limits.

Continue with the Science-based targets criteria guide for the related question.

Reading check 1

MetricKeep the source and qualification attached.

Reading check 2

Base yearKeep the source and qualification attached.

Reading check 3

Target yearKeep the source and qualification attached.
Target wordingExplore

Module 01 / 04

Metric

Identify whether the wording concerns absolute emissions, intensity, renewable electricity or supplier engagement. These are not interchangeable measures.

Read the examples / 05

A worked reduction example, clearly illustrative

This arithmetic example is fictional and teaches how an absolute percentage works. It is not an SBTi-approved target or a recommended ambition level.

Read the complete primary source alongside the explanation and its limits.

Continue with the How to set science-based targets guide for the related question.

Reading check 1

Starting quantityKeep the source and qualification attached.

Reading check 2

Illustrative reductionKeep the source and qualification attached.

Reading check 3

What it omitsKeep the source and qualification attached.
The arithmeticExplore

Module 01 / 04

Starting quantity

Assume a fictional base-year inventory of 1,000 tonnes CO₂e. The example uses a fixed boundary solely to explain the calculation.

Read the examples / 06

Commitment, validation and progress are different evidence

A case study can explain the approach. A dashboard record can identify the target status. Reported performance needs its own source and measurement period.

Read the complete primary source alongside the explanation and its limits.

Continue with the SBTi hub guide for the related question.

Reading check 1

CommitmentKeep the source and qualification attached.

Reading check 2

ValidationKeep the source and qualification attached.

Reading check 3

PerformanceKeep the source and qualification attached.
StatusExplore

Module 01 / 04

Commitment

An intention to prepare targets is not validated target wording. Keep the company’s status label intact.

Read the examples / 07

Turn an SBTi example into a better brief

Extract the questions, rather than copying the answer. Your own organisation needs its applicable route, inventory and implementation evidence.

Read the complete primary source alongside the explanation and its limits.

Continue with the SBTi consultancy guide for the related question.

Reading check 1

RouteKeep the source and qualification attached.

Reading check 2

InventoryKeep the source and qualification attached.

Reading check 3

ProgrammeKeep the source and qualification attached.
Your briefExplore

Module 01 / 04

Route

Which corporate, SME, financial or sector requirements apply to your organisation? Ask for the source and version.

A reading and preparation sequence

Science-based targets: from the question to the evidence

A suggested sequence for using this guide. These steps are not an eligibility finding, a statutory timetable or a guarantee of compliance.
  1. Step 101

    SBTi target examples: Tesco’s historical target

    SBTi’s Tesco case study records targets approved in June 2017. This is an example of target wording and preparation, not a statement of Tesco’s current 2026 targets or achievements.

    Read the supporting source

  2. Step 202

    SBTi net-zero examples: AstraZeneca’s different horizons

    The SBTi case study illustrates why near-term operations and longer-term value-chain targets should be read separately. Its historical wording is not verified here as the current target record.

    Read the supporting source

  3. Step 303

    SBTi supplier engagement examples: the denominator matters

    A supplier-engagement target measures the share of suppliers meeting a condition. It is not the same metric as a percentage reduction in tonnes of emissions.

    Read the supporting source

  4. Step 404

    Read an SBTi target in four parts

    A target is a bounded statement. Keep its metric, baseline, deadline and emissions boundary together whenever you quote it.

    Read the supporting source

  5. Step 505

    A worked reduction example, clearly illustrative

    This arithmetic example is fictional and teaches how an absolute percentage works. It is not an SBTi-approved target or a recommended ambition level.

    Read the supporting source

Dates, with their status

The relevant dates, drawn in order

  1. 11 June 202601

    V2.0 published

    Publication is distinct from the opening of target validation.

    SBTi: Corporate Net-Zero Standard V2.0

  2. 1 February 202702

    General corporate V2.0 validation opens

    Check financial-institution and sector-specific availability separately. The general corporate opening is not a promise that every route is available.

    SBTi Services: transition guide

  3. 31 January 202803

    V1.3.1 submission window closes

    The final date for submissions through the general V1.3.1 corporate transition window.

    SBTi Services: transition guide

  4. 1 February 202804

    New corporate submissions use V2.0

    Apply the relevant route and sector guidance; existing validated targets are not retrospectively invalidated by the transition.

    SBTi Services: transition guide

Frequently asked

Questions people ask

What does SBTi stand for?

SBTi stands for the Science Based Targets initiative. It develops standards and guidance for science-based corporate target-setting.

SBTi Services assesses submissions through the applicable validation route.

Does SBTi validation mean a target has been achieved?

No. Validation assesses the target against the applicable criteria.

Progress and achievement need separate reported emissions and performance evidence.

Are the Tesco and AstraZeneca examples current targets?

This guide uses historical SBTi case studies to explain target wording and preparation.

It does not verify them as current 2026 targets or establish achievement.

Check the official dashboard and current company reporting.

Is SBTi mandatory for UK SRS reporting?

SBTi target-setting and UK SRS disclosure are separate frameworks.

UK SRS reporting obligations depend on the applicable rules; SBTi validation does not settle the company’s statutory scope or complete its disclosures.

When does corporate V2.0 validation open?

General corporate V2.0 validation opens on 1 February 2027.

V1.3.1 general corporate submissions close on 31 January 2028; from 1 February 2028 new corporate submissions use V2.0 under the applicable route.

Check financial-institution and sector-specific availability separately.

Sources

Primary sources

Every figure, date and status on this page traces to the instrument’s owner.

Secondary commentary is never the source for a number.

Checked against 14 sources fromSBTi / SBTi ServicesSBTi ServicesDBTSBTi
  1. SBTi / SBTi Services
    About SBTi
  2. SBTi / SBTi Services
    Standards and guidance
  3. SBTi / SBTi Services
    How target-setting works
  4. SBTi / SBTi Services
    Target Dashboard
  5. SBTi / SBTi Services
    Corporate Net-Zero Standard V2.0
  6. SBTi / SBTi Services
    SME validation route
  7. SBTi / SBTi Services
    Financial institutions
  8. SBTi / SBTi Services
    Forest, land and agriculture guidance
  9. SBTi Services
    Corporate V2.0 transition guide
  10. SBTi Services
    Target Validation Service Offerings
  11. DBT
    UK Sustainability Reporting Standards
  12. SBTi
    Historical Tesco case study

    Historical wording and approach; current status and achievement must be checked separately.

  13. SBTi
    Historical AstraZeneca net-zero case study

    Historical wording and approach; current status and achievement must be checked separately.

  14. SBTi
    Historical AstraZeneca supplier-engagement case study

    Historical wording and approach; current status and achievement must be checked separately.

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