Why Should you work with a Consultancy for SBTi Alignment

SBTi alignment has emerged as a defining characteristic of legitimate business climate action in a quickly changing sustainability context. Organisations are facing increasing pressure to align with the Science Based Targets initiative (SBTi) as climate legislation tightens, investors demand transparency and customers expect accountability. The Science Based Targets initiative provides a globally recognised framework that helps businesses translate climate commitments into measurable, science-driven goals. Over 4,000 organisations worldwide have now committed to SBTi targets, according to the 2025 SBTi Progress Report. These companies are setting ambitious decarbonisation plans with validated science-based targets. Yet, for many businesses, the path to achieving SBTi alignment can be complex. Selecting the correct SBTi sector pathway, interpreting technical guidance, calculating Scope 3 emissions and navigating the validation process require scientific and strategic expertise.

The Importance of SBTi Alignment

Achieving SBTi alignment is vital for organisations that wish to remain competitive and compliant in a low-carbon economy. The Science Based Targets initiative underpins global corporate climate action by aligning emission reduction targets with the Paris Agreement’s goal of limiting global warming to 1.5°C. Companies that successfully align with SBTi demonstrate that their decarbonisation pathway is consistent with climate science, offering reassurance to investors, customers, and employees.

Moreover, SBTi alignment supports multiple emerging regulatory frameworks:

• Corporate Sustainability Reporting Directive (CSRD) – which mandates disclosure of carbon emission data under Climate Change topic.
• Task Force on Climate-related Financial Disclosures (TCFD) – which calls for transparent reporting on climate risks and strategies.
• EU Taxonomy – where alignment with recognised science-based frameworks like SBTi enhances credibility.

This interconnectedness means that organisations pursuing SBTi alignment are simultaneously strengthening their compliance with a wider sustainability reporting ecosystem while future-proofing their operations against tightening regulation.

What Does SBTi Alignment Involve?

The Science Based Targets initiative follows a structured four-stage process known as Commit, Develop, Submit and Communicate:

• Commit – The organisation formally commits to set science-based targets by signing the SBTi Commitment Letter.
• Develop – Emission inventories are created, baselines are established and reduction targets are modelled using SBTi criteria.
• Submit – The proposed targets are reviewed by SBTi to ensure they meet methodological and sectoral standards.
• Communicate – Once validated, targets are made public and the company begins implementation and reporting.

Within these stages, choosing the correct SBTi sector pathway is crucial, as selecting an inappropriate pathway can lead to unrealistic targets or delays in validation.

Choosing the Right Sector Pathway

One of the most critical stages in achieving SBTi alignment is selecting the correct SBTi sector pathway. Each sector pathway defines the emission reduction rate, timeline and methodology a company must follow to ensure its targets are consistent with the Paris Agreement’s 1.5°C goal. Choosing the wrong pathway can lead to misaligned targets, unnecessary revisions and delays in validation.

The Science Based Targets initiative (SBTi) has developed tailored methodologies to reflect the specific emission profiles and decarbonisation levers of different industries. These SBTi sector pathways are underpinned by distinct models that determine the pace of required reductions based on factors such as energy use, material intensity and growth projections.

Learn More: Choosing the Right SBTi Sector Pathway | Tunley Environmental

When setting targets, there are three main types of science based targets that organisations may pursue:

• Near-term targets: Typically five- to ten-year reduction goals aligned with 1.5°C.
• Long-term net-zero targets: Deep decarbonisation commitments aligned with 2050 or earlier.
• Science Based Targets for Nature (SBTN): An emerging extension addressing concerns over climate, biodiversity, freshwater, land use and ocean, recognising that climate and nature are interconnected.

Common Challenges to Achieve SBTi Independently

While the SBTi framework provides robust guidance, many organisations find the process of achieving SBTi alignment more challenging than anticipated. The most common barriers include:

• Complex Scope 3 Calculations: For most companies, indirect (Scope 3) emissions represent 70–90% of total impact. Calculating these requires identifying material Scope 3 sub-categories and mapping emissions across suppliers, logistics providers and downstream users. Without specialist knowledge, organisations risk underestimating their footprint, which is a major cause of target rejections.
• Uncertainty in Applying SBTi Guidance: Interpreting SBTi guidance can be technically demanding, especially for companies without in-house sustainability experts. Different methodologies apply depending on the sector, target boundary and base year. For example, companies in heavy industry or energy-intensive manufacturing must use sector-specific models to ensure consistency with global carbon budgets.
• Data Limitations and Gaps: Inaccurate or incomplete emissions data can undermine the credibility of targets. Many firms lack reliable life cycle data or supplier-level reporting, making it difficult to establish a robust baseline.
• Limited In-House Capacity: SBTi submissions require cross-functional collaboration across sustainability, finance, procurement and operations. Without dedicated resources or technical expertise, internal teams often struggle to maintain momentum.
• Validation Delays: Revisions during the SBTi review process can lead to months of delay. Submissions that do not fully comply with the latest SBTi guidance or sector criteria may be returned multiple times, prolonging approval.

A consultancy experienced in SBTi alignment mitigates these challenges by applying technical rigour, modelling expertise and project management to ensure a smooth and compliant process.

How an Experienced Sustainability Consultancy Can Help Streamline SBTi Alignment

Working with a consultancy can help speed up the journey to SBTi alignment by combining scientific accuracy with strategic alignment.

1. Expert Interpretation of SBTi Guidance
   Consultants possess deep familiarity with the Science Based Targets initiative, ensuring that all calculations, baselines and models align with the latest methodologies. They can help companies select the appropriate SBTi sector pathway and avoid common errors in target formulation.
2. Data Confidence through Advanced Modelling
   Experienced consultants use life cycle assessment (LCA) and carbon accounting tools to identify hotspots and quantify Scope 3 impacts with precision. This data-driven approach ensures that targets are based on robust evidence rather than assumptions.
3. Strategic Integration with Broader ESG Goals
   Achieving SBTi alignment should not occur in isolation. Consultants align targets with existing corporate strategies and ESG frameworks such as CSRD, TNFD, and the Science Based Targets for Nature framework. This integration creates a coherent sustainability narrative that resonates with investors and regulators alike.
4. Supplier and Value Chain Engagement
   Scope 3 data depends heavily on supplier cooperation. Consultancies assist with supplier engagement, capacity building and data collection protocols, ensuring a collaborative effort towards SBTi alignment.
5. Validation and Post-Approval Support
   Beyond initial validation, a consultancy continues to support tracking, reporting and recalibration of targets. With regular updates to SBTi guidance, ongoing expert oversight ensures that the organisation remains aligned with the evolving standards.

The Bottom Line

Achieving SBTi alignment signifies a business’s commitment to measurable, credible and transparent climate leadership. As the number of companies adopting science-based targets continues to grow, the difference between ambition and impact lies in execution. Working with a consultancy ensures that your organisation can effectively align with the Science Based Targets initiative. Learn how Tunley Environmental can help your organisation navigate SBTi alignment with scientific precision and strategy here.