The SBTi process: 5 steps explained

Updated August 2026

Many companies commit to SBTi before they have a clear picture of what comes next. That creates avoidable friction, especially when Scope 3 data, internal ownership, and finance sign-off have not been worked through in advance.

This guide sets out the five steps of the SBTi process under the Corporate Net-Zero Standards V2.0 in plain terms, with a practical view of what each stage involves, how long it usually takes, and where teams tend to get stuck.

The 5 SBTi steps: short answer

The five steps of the SBTi process are commit, develop, submit and validate, announce, and disclose. Companies first make a public commitment, then build emissions data and targets, submit those targets for validation, announce approved targets, and report progress annually.

The 5 SBTi steps at a glance

Step 1: commit

The first step is a public commitment to set science-based targets. Under the current process, this is the point at which the company signals intent and starts the formal journey. To understand what SBTi is and what it does and does not validate, it helps to read up before committing.

That commitment creates momentum, though it does not mean the organisation has already passed validation or completed the technical work. It is a signal of intent, and the approval comes later.

For many teams, the commitment stage is useful because it creates a deadline. Under V2.0, SBTi gives companies a 18-month window to develop and submit targets, which is usually enough time if the work starts early and the right functions are involved from the beginning.

The risk is simple: teams commit before they have a realistic view of what is required. When that happens, the project can stall once the data and governance questions become concrete.

Step 2: Develop

This is where most of the work happens. Companies need a credible emissions baseline, a clear view of Scope 1, Scope 2, and Scope 3, and a target method that fits their sector and organisational profile.

The technical side matters, and so does internal alignment. Finance needs to understand the implications. Operations and procurement need to understand what reduction levers are being asked of them. Leadership needs to understand the trade-offs.

Scope 3 is often the hardest part because it depends on data from across the value chain, not just inside the business. That makes the development phase a coordination exercise as much as a modelling one.

Step 3: Submit & validate

Once targets are developed, they are submitted for validation via the SBTi Services Validation Portal. SBTi reviews whether the targets meet its criteria. It assesses the targets themselves, and the delivery plan sits outside that review.

That distinction matters. A company can have a well-funded implementation plan and still fail validation if the target boundary, timeframe, coverage, or methodology does not align with the standard.

Validation also depends on documentation quality. Weak assumptions, missing evidence, or inconsistent calculations can slow the process down and create avoidable revision cycles. Under V2.0, validation is the first stage of a longer cycle that later includes a formal end-of-cycle assessment and, for Category A companies, third-party assurance of progress data at key milestones.

Step 4: Announce

After validation, the company announces its approved targets publicly. This is usually the point where the internal work becomes visible to the wider market.

The communication needs to stay precise. Overclaiming is a common mistake, especially when a company treats validation as proof that the hard work is finished. Validation is a checkpoint partway through, and the work continues after it.

A good announcement explains what was approved, what timeframe the targets cover, and what the company will do next.

Step 5: Disclose

The final step is annual disclosure. Companies report progress against their targets each year, usually through sustainability reporting, annual reports, or related disclosure channels.

This is where SBTi connects to the wider reporting landscape. Disclosure does more than satisfy compliance or visibility. It helps show whether the target is being translated into real operational decisions and whether the transition is still on track.

For many companies, disclosure also becomes part of transition planning. The reporting cycle forces a regular review of what is working, what is lagging, and what needs to change. Under V2.0, targets operate in rolling five-year cycles, with a formal end-of-cycle assessment and, for Category A companies, third-party assurance of progress data at defined points. If you are still building that reporting infrastructure, it is worth understanding how to set science-based targets before disclosure becomes a pressure point.

How long does the SBTi process take?

A realistic SBTi timeline is usually measured in months rather than weeks. The exact pace depends on data quality, internal decision-making, and how complex the Scope 3 picture is.

Typical timeline

• Month 0 to 2: readiness assessment
• Month 2 to 6: emissions baseline (Scope 1 and 2)
• Month 6 to 10: Scope 3 screening and modelling
• Month 10 to 14: target development and internal approval
• Month 14 to 18: submission and validation
• Month 18+: announcement and disclosure setup

The critical point is that validation is only one part of the overall effort. Most of the time goes into preparing the inventory, shaping the target, and aligning the business around it.

SBTi readiness checklist

Before committing, it helps to check whether the foundations are in place.

• Do you have a Scope 1 and 2 baseline?
• Have you screened Scope 3 categories?
• Do you know how material Scope 3 is to your total footprint?
• Have you selected the right target method?
• Has finance reviewed feasibility?
• Is there internal ownership?
• Is leadership aligned?
• Is annual reporting already possible?

If several of these are missing, the gap is usually readiness rather than ambition.

What can delay SBTi validation?

The most common blockers are usually practical rather than conceptual.

• Incomplete Scope 3 data
• Weak documentation
• Misinterpreting criteria
• No internal owner
• Late finance involvement
• Confusion between target-setting and implementation
• Underestimating assurance and transition plan requirements (for Category A under V2.0)

These issues slow validation because they create uncertainty around the target itself. The cleaner the evidence and the stronger the internal alignment, the smoother the process tends to be.

How the SBTi process fits into the bigger picture

SBTi is a foundation for the wider climate strategy rather than the whole of it. It tells a company whether its targets are aligned with climate science, though it does not by itself create a transition plan, allocate capital, or drive operational change. For a fuller picture of how SBTi connects to net-zero, it is worth understanding where the framework starts and stops.

That is why the most credible organisations connect SBTi targets to climate transition planning. The target gives direction. The transition plan turns that direction into governance, investment, delivery, and reporting. Under V2.0, Category A companies must publish a transition plan within 15 months of initial validation, which makes this link even more important. If you are ready to move from approved targets into action, our guide on how to build a credible climate transition plan  sets out what that looks like in practice.

Used this way, SBTi becomes one part of a broader system rather than a standalone badge.

If your organization is preparing to start the SBTi process, The Overview Effect supports companies through each step with clarity and structure.

Frequently Asked Questions