At a Glance
1. Commit
2. Develop
3. Submit & validate
4. Announce
5. Disclose
Typical timeline: 12–24 months
Company responsibility: data, targets, implementation, reporting
SBTi role: validation against published criteria
Introduction
Many companies commit to the Science Based Targets initiative with good intentions. Few fully understand what happens next.
The SBTi process is often perceived as complex, technical, or unpredictable. In reality, it is a structured and manageable sequence of steps. The problems usually arise when organizations underestimate the effort involved, misunderstand what they are committing to, or treat SBTi as a one-off exercise rather than a management discipline.
This article breaks down the five SBTi steps, explains what each step involves in practice, and highlights the most common mistakes companies make along the way. The aim is simple: clarity. So you can assess readiness, set realistic expectations, and move through the process with confidence.
Why companies struggle with the SBTi process
The Science-Based Targets initiative is a voluntary global framework that helps companies set greenhouse gas reducThe most common challenge is more strategic than technical.
Many organizations sign the SBTi commitment letter before fully understanding what the process requires. Others assume validation will be quick or that SBTi provides hands-on guidance. Some expect the work to sit solely with sustainability teams, only to discover later that finance, procurement, and operations all need to be involved.
Clarity upfront makes the difference between a smooth process and months of rework.
The Steps Of The Process
Step 1: Commit
The first of the SBTi steps is formal commitment. Companies sign a letter of commitment confirming their intention to set science-based targets.
This step does three important things:
- It makes the commitment public.
- It starts the 24-month deadline to develop and submit targets.
- It signals intent to stakeholders, investors, and employees.
What it does not do is approve any targets or lock in specific numbers.
The most common issues at this stage arise when commitment is treated as a communications milestone rather than the start of substantive work. Committing before even a high-level emissions baseline exists often creates pressure later on.
Step 2: Develop
This is where most of the work happens. Developing science-based targets means translating climate ambition into measurable, science-aligned reductions.
Key elements include:
- Building a robust emissions baseline across scope 1, 2, and 3 emissions.
- Selecting the appropriate target-setting method and pathway.
- Aligning targets with a 1.5°C trajectory.
- Defining near-term targets and, where relevant, net-zero ambitions.
This step often exposes data gaps, especially in scope 3. It also forces alignment between sustainability, finance, and operations.
Typical challenges here include weak scope 3 assumptions, targets that are ambitious but not feasible, and a lack of governance around decision-making. Strong targets are usually the result of cross-functional collaboration, not speed.
Step 3: Submit & validate
Once targets are developed, they are submitted to SBTi for validation. This is not an advisory process. SBTi reviews whether targets meet its published criteria.
What validation covers:
- Scope coverage.
- Ambition level.
- Methodology alignment.
- Consistency with SBTi rules and timelines.
Validation can take several months, depending on submission quality and review volumes.
Common mistakes at this stage
- Submitting incomplete documentation.
- Misinterpreting SBTi criteria.
- Expecting feedback similar to consultancy support.
Preparation determines speed. Clear documentation reduces back-and-forth.
Step 4: Announce
Once targets are approved, companies are expected to announce them publicly. This step is about transparency and accountability.
Effective announcements:
- Clearly explain what the targets cover.
- Distinguish near-term targets from long-term ambition.
- Connect targets to broader climate or transition strategy.
At this stage, companies often oversimplify complex targets in their public communication, which can create confusion once details are scrutinized. Others overpromise future impact, presenting targets as guarantees rather than ambitions that depend on execution. A common misstep is treating SBTi approval as the end of the journey. In reality, approval marks the point at which implementation begins, and expectations increase.
Step 5: Disclose
The final step in the SBTi process is ongoing disclosure. Companies are expected to report emissions and progress annually.
Disclosure includes:
- Updated scope 1, 2, and 3 emissions.
- Progress against targets.
- Explanation of deviations or challenges.
This step links directly to sustainability reporting and, increasingly, to climate transition plans.
At this stage, challenges typically arise from weak internal reporting systems and inconsistent year-on-year data, which make it difficult to track progress with confidence. Disclosure is also often treated as a compliance exercise rather than a learning process. When used properly, disclosure should inform better decision-making and continuous improvement, not just satisfy transparency requirements.
How long does the SBTi process take?
The full SBTi timeline typically ranges from 12 to 24 months, depending on how prepared an organization is at the outset. Companies with existing emissions data, clear internal ownership, and early engagement on scope 3 emissions tend to move through the process more smoothly. By contrast, poor data quality, late alignment across teams, or rushing into commitment often slows progress. Attempts to move too quickly usually result in rework later in the process, rather than real-time savings.
How the SBTi process fits into the bigger picture
The SBTi process is not a climate strategy on its own. It is a foundation.
Science-based targets provide the structure for:
- Credible net-zero ambition.
- Climate transition planning.
- Integration with sustainability reporting.
Companies that see SBTi as a standalone badge often struggle. Those who embed it into governance, planning, and investment decisions create lasting momentum.
Common pitfalls across the whole process
Across all five steps, the same issues appear repeatedly:
- Unclear ownership.
- Weak data foundations.
- Poor sequencing.
- Confusing ambition with readiness.
None of these are fatal. They are signals that the process needs a stronger structure and alignment.
Conclusion
The five steps of the SBTi process are clear, predictable, and manageable when understood properly. Commit, develop, validate, announce, disclose. Each step has a purpose, and each builds on the previous one.
Clarity upfront leads to stronger targets, smoother validation, and more meaningful impact.
If your organization is preparing to start the SBTi process, The Overview Effect supports companies through each step with clarity and structure.
Explore our guide on How to Set Science-Based Targets: A Practical Guide, or learn how we support science-based target development in practice.
Frequently Asked Questions
The SBTi process has five steps: commit, develop, submit and validate, announce, and disclose. Companies commit publicly, develop science-based targets, submit them for validation, announce approved targets, and report emissions and progress annually.
The full SBTi process typically takes between 12 and 24 months. Timelines depend on data availability, scope 3 complexity, and internal alignment.
After committing, companies have 24 months to develop and submit science-based targets for validation. During this period, they must build an emissions baseline and define targets aligned with climate science.
Validation requires complete documentation showing that targets meet SBTi criteria, including scope coverage, ambition level, and methodology alignment.
Yes. Companies are expected to disclose emissions and progress against targets annually, ensuring transparency and accountability over time.