1. The SBT initiative promotes the setting of science-based targets for reducing greenhouse gas emissions in order to achieve the targets of the Paris Agreement, and also assesses and approves such targets. The initiative was established in 2015 collaboratively by four organizations: CDP (an international NGO focused on the disclosure of environmental information), the United Nations Global Compact, World Resources Institute (WRI), and the World Wide Fund for Nature (WWF).
2. Science-based reduction targets to limit global warming to 1.5°C (or 2.0°C) above pre-industrial levels.
3. Scope 1: Direct emissions from a company's own facilities from fuel combustion and other sources
Scope 2: Indirect emissions from purchases of energy (electricity, steam, etc.)
Scope 3: Indirect emissions other than Scope 1 and 2 (procurement of raw materials and parts, transportation, product use, etc.) from a company's own value chain