Science Based Targets initiative (SBTi)
The body that validates corporate emissions reduction targets against climate science. Its Corporate Net-Zero Standard sets out how companies should cut their own emissions and how carbon credits may and may not be used.
Why the SBTi matters for carbon credit buyers
The SBTi is the main reason buyers distinguish between reducing emissions and buying credits. Under its Corporate Net-Zero Standard, companies are expected to cut the large majority of their own value chain emissions, and credits cannot substitute for those reductions; credits are used to neutralise the residual emissions that remain at the net-zero point, and for that role the standard emphasises durable removals. Version 2.0 of the standard was published in June 2026, with version 1.3.1 still applying to target validation during the transition. If your organisation holds or plans an SBTi validated target, check the applicable version before assuming a purchase will count towards it.