Emissions reduction targets are generally expressed as percentages of a reference year (base year, baseline). Clearly, therefore, in order to be able to define targets it is first necessary to have a clear assessment of the corporate carbon footprint which is in fact the first step to building a climate strategy.

There are a number of different approaches for setting corporate emissions reduction targets. The most widespread worldwide and in the business community is that promoted by Science-Based Targets initiative (SBTi). Using SBTi methods it is possible to calculate and define Science-Based Targets (SBTs), i.e. reduction goals aligned with the +1.5°C trajectory required by science.

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