Column 2025.10.01

What is SBT certification (Science Based Targets)? Learn how to obtain it, its benefits, and the certification system

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With growing interest in the sustainability activity of social enterprises, there is a growing demand for companies to explain that their greenhouse gas reduction activity are truly meaningful.

Against this backdrop, science-based greenhouse gas reduction targets known as SBTs (Science Based Targets) have been gaining attention in recent years. As of September 2025, there are over 1,900 Japanese companies participating in the SBTi, making Japan the world's leading SBT nation with the largest number of participating countries. * 1)

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5 benefits of SBT (Science Based Targets) for companies

At the 21 Conference of the Parties to the United Nations Framework Convention on Climate Change (COP21) held in Paris, France in 2015, the Paris Agreement was adopted, which aims to keep the rise in global average temperature well below 2 °C above pre- Industry levels, and to limit it to 1.5°C. Subsequently, the IPCC Sixth Assessment Report * 3) in 2021 compiled scenarios for the 1.5°C target * 4)* 5) and related knowledge has also been accumulated, with many businesses now considering reduction targets and climate change strategies based on the premise of limiting the temperature to 1.5°C.

SBTs are greenhouse gas reduction targets Settings by companies based on scientifically based numerical values in order to achieve the Paris Agreement. The Science Based Targets Initiative ( SBTi ), an international initiative (project organization) established by 4 organizations including WWF and CDPs , is responsible for developing and certifying guidelines. * 1

Obtaining SBT certification requires a certain amount of preparation and costs, but the benefits are well worth the effort.

[Benefits of SBT certification] * 1)

[Benefits of SBT Certification ①] Increased corporate value

Obtaining SBT certification serves as an external indicator of efforts toward decarbonization, helping to improve corporate evaluations. In addition, SBT certification is eligible for additional points in the CDPs, leading to an improvement in the CDPs score, which is expected to attract investment from institutional investors and Financial Institution that are interested in ESG investment.

[Benefits of SBT Certification ②] Improved Competitiveness

If a customer has Settings a Scope 3 reduction target, they may request that their suppliers also reduce greenhouse gas emissions. In such cases, obtaining an SBT and clarifying your own reduction target will enable you to respond quickly to such requests, differentiate you from other companies, and improve your competitiveness.

[Benefit 3 of SBT Certification] Improving supply chain resilience

When a company Settings a Scope 3 reduction target under SBT, it often communicates this to its supply chain assuming that the target will be achieved. Such communication has the secondary effect of encouraging suppliers to take sustainability measures, so by addressing environmental measures throughout the supply chain, various risks that lurk in the supply chain, such as procurement risks and risks related to stricter regulations, can be reduced.

[Benefits of SBT Certification ④] Innovation

By working to achieve SBT targets through the introduction of renewable energy, energy conservation, and technological development, innovation effects such as cost reduction and improved operational efficiency can be expected.

What are the conditions for SBT certification?: Explanation of requirements by scope

The main points regarding the SBT certification criteria are summarized below. * 1)
Covers Scope 1 and Scope 2 GHGs across the entire company, following a defined integrated approach, often including subsidiaries and some JVs (joint ventures).
・The base year should be the most recent year for which data is available, starting from 2015. The target year should be within a minimum of 5 years and a maximum of 10 years from the date of application.
・Settings targets for Scope 1 and Scope 2 is mandatory. If Scope 3 emission amount account for 40% or more of the total, Settings a Scope 3 target is also mandatory.
- The target for Scope 1 and Scope 2 emissions is a total reduction of at least 4.2% per year, with the Settings of keeping global temperature rise to within 1.5°C.
・Scope 3 Settings a target of reducing total emissions by 2.5% per year, with the goal of limiting temperature rise to within 2 degrees Celsius.

SBT certification application process and step-by-step flow

To obtain SBT certification, follow the steps below: * 1)
1. Create an account
Register an account on the verification portal. Check the Company size(whether it is a small or medium-sized enterprise, etc.).
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2. Commitment (optional)
Submit a letter of commitment to the secretariat stating that goals will be Settings within 2 years.
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3. Calculating emission amount/setting targets
Calculate Scope 1 to 3 GHG emission amount and Settings reduction targets consistent with the SBT standards.
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4. Submit your goals/pay the application fee
Applications are submitted by entering data into the verification portal, which also involves executing a verification contract and paying the invoice.
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5.examination
The secretariat will verify the consistency of the application data with public information (websites, etc.), the validity of the goals, etc. If any inconsistencies are found, the applicant will be asked to correct them and resubmit the application.
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6. Certification/Publication
Once certified, the results will be published on the SBTi website within 6 months.
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7. Regular reporting/goal review

Once certified, the company will report and disclose its GHG emission amount and progress on countermeasures 1 a year, and will also periodically check the validity of its targets.

*Information on conditions, etc. is Contents as of September 2025 and is subject to change.

Differences in SBT certification depending on Company size* 1)

SBT certification has different certification requirements, goal Settings , and costs depending on the Company size . Because it differs from the general definition of a small or medium-sized enterprise in Japan, the first step to obtaining certification is to correctly understand which classification your company falls into.

Conditions for SBT for small and medium-sized enterprises

・Scope 1 and Scope 2 emission amount: Less than 1 tons in total

・Does not own non-renewable Energy assets

- Large-scale emission sources such as marine transport ships and thermal power plants are not considered small and medium-sized enterprises.

- It is in the non-financial sector

・Financial Institution are subject to their own standards

- Not a subsidiary of a large company

・In the case of a subsidiary, certification is obtained through the parent company

In addition to the above requirements, you must also meet 2 or more of the following 3 conditions:

・Number of employees: Less than 250
・Annual sales: Less than 50 million euros (approximately 8 billion yen)
・Total assets: Less than 25 million euros (approximately 4 billion yen)

How Company size affects goal Settings

small business

・Settings Scope 1 and Scope 2 targets is essential
・Scope 3 is calculated only, and Settings reduction targets is optional

large company

・Settings targets for all Scopes 1 to 3 is essential
・Reduction rate guideline: Scope 1 and 2: 4.2% or more per year, Scope 3: 2.5% or more per year

Differences in application fees depending on Company size

The application fee varies depending on the Company size and application conditions. If you are Settings only near-term targets and do not include sector-specific targets, the application fee will be as follows:

small business

・First application: $1,250

large company

- First application: $11,000
・Settings goal: $5,500

*Information on conditions, costs, etc. is Contents as of September 2025.

Common practical Issue and solutions for obtaining SBT certification

In order to obtain SBT certification, those in charge of SBT certification face many challenges, such as data collection across corporate groups, Scope 3 calculations, and communication in English. In addition, the conditions surrounding SBTs are becoming more stringent, with the application process becoming more complex and the introduction of net-zero standards that require greenhouse gas emission amount to be virtually zero by 2050.

In this situation, when aiming for certification, it is essential for a company to carefully examine the Issue it faces and prioritize how it responds. We have supported companies that have actually faced these Issue in obtaining SBT certification.

We have published specific examples of companies that have achieved SBT certification with Zeroboard's support. Please take a look at the process and results of their efforts. →zeroboard

Support for the implementation of Zeroboard(a greenhouse gas calculation and visualization tool) and consulting Service(SBT certification support Service) supported by experienced experts

Obtaining SBT certification requires specialized knowledge, including calculating GHG emission amount, Settings reduction targets, and the application process. At Zeroboard, experienced experts accompany each company and provide support, from centralized management of environmental data to application assistance and practical Issue solving. We provide a system that allows you to proceed with peace of mind until you obtain SBT certification.

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<Source>
* 1) Ministry of the Environment, Green Value Chain Platform https://www.env.go.jp/earth/ondanka/supply_chain/gvc/decarbonization_05.html
* 2) WWF Japan, Science Based Targets Initiative (SBTi)https://www.wwf.or.jp/activities/basicinfo/409.html
* 3)IPCC, 2021. Climate Change 2021: The Physical Science Basis. Contribution of Working Group I to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change. Cambridge University Press.
https://www.ipcc.ch/report/ar6/wg1/
* 4) Ministry of the Environment, 2021. "Intergovernmental Panel on Climate Change (IPCC) 6 Assessment Report (AR6)"
https://www.env.go.jp/earth/ipcc/6th/
* 5 ) National Institute for Environmental Studies, 2022. " overview of the IPCC 6 Assessment Report (AR6)"
https://adaptation-platform.nies.go.jp/climate_change_adapt/adapt/a-0504.html