SBTi certification_Marion Furtschegger_achieving SBTi goals step by step
SBTi Validation: Achieving Science Based Targets with Certainty

In this article, our sustainability consultant and award-winning SBTi Certified Professional Marion Furtschegger explains why science-based climate goals are becoming increasingly important for companies and what role the Science Based Targets initiative (SBTi) plays in this. She shows how companies can classify rising requirements from their supply chains and what matters in practice when accompanying SBTi validation.

SBTi Certified Professional: Support for Companies with Rising Climate Requirements

Companies are currently experiencing significant change in their supply chains. Large retailers and corporations are noticeably increasing their sustainability and climate goal requirements. This is becoming increasingly concrete, particularly in food retail: companies like Lidl, Edeka, or Rewe expect their suppliers to provide reliable data on greenhouse gas emissions and verifiable climate goals. Often, science-based targets according to the Science Based Targets Initiative (SBTi) criteria are explicitly referenced.

This creates a new situation for many companies. Climate strategies are no longer just a voluntary sustainability topic but become a prerequisite for securing business relationships long-term. Those who can transparently present their emissions and define credible reduction targets have a clear advantage. This is exactly where professional accompaniment of SBTi validation is gaining increasing importance.

To be able to guide companies soundly through this process, I completed my training as an SBTi Certified Professional in February 2026 and was officially recognized by SBTi.

Marion Furtschegger

SBTi Certified Professional and consultant, Terra Institute

The goal of this professional development was to develop a deep, firsthand understanding of how the Science Based Targets Initiative’s requirements actually function and how companies can implement them in practice.

The focus is clearly on supporting companies that face rising requirements in their supply chains and need to develop a reliable climate strategy.

What is the Science Based Targets initiative? And why does it matter?

The Science Based Targets initiative (SBTi) is an international initiative supported by CDP, the UN Global Compact, the World Resources Institute (WRI), and the WWF. Its goal: to encourage companies to set climate goals that align with science—specifically with the 1.5-degree pathway of the Paris Agreement.

What distinguishes SBTi from other frameworks is its combination of scientific rigor, clear requirements, and external validation. A company cannot simply claim to be “science-based”—it must prove it. This standard makes SBTi goals one of the most credible signals in the sustainability space, globally.

For companies, this means:

Those pursuing SBTi goals commit to a binding pathway. And those who want to seriously follow this path need methodologically sound support.

Why substantiated expertise is decisive

Professional development means to me: not stopping when the field moves. And the climate strategy field is moving fast. As a sustainability consultant, it is my commitment not only to stay current with regulatory developments but to actively anticipate them. Companies’ requirements are rising: CSRD, CBAM, supply chain due diligence obligations, ESG reporting—regulation is intensifying. In this environment, knowing the basics is not enough. Specialized, recognized expertise is needed.

As an SBTi Certified Professional, I have deep, firsthand understanding of the underlying methods, requirements, and assessment logic of the Science Based Targets Initiative. Beyond theoretical foundations, this is fundamentally about practical implementation.

  • Which emission sources must be captured?
  • What data quality is expected?
  • Which target pathways are relevant for different industries?
  • And which typical errors lead to goals being rejected during validation?

This knowledge is decisive for guiding companies efficiently through the process and avoiding typical pitfalls early.

Accompanying SBTi validation therefore means more than just formulating a goal. It encompasses the entire process from emissions accounting through selection of appropriate methodology to preparation of official submission to the Science Based Targets Initiative.

Challenges companies face in practice

In practice, the path to SBTi validation proves to be complex. Many companies initially face fundamental questions:

  • How is a complete greenhouse gas inventory created?
  • Which emissions belong to Scope 1, Scope 2, and Scope 3?
  • Which SBTi methods are suitable for my company?
  • And which target pathways are considered scientifically compatible with the 1.5-degree scenario?

Scope 3 emissions in particular—emissions along the supply chain—present many companies with major challenges. At the same time, these are precisely the emissions increasingly critical for retailers and major buyers.

Without substantiated methodological understanding, there is a risk of investing considerable time and resources without really knowing whether the developed goals meet SBTi requirements.

This is exactly where structured accompaniment of SBTi validation becomes particularly valuable.

SBTi as a strategic advantage for your company

Companies that engage with SBTi early and understand required content gain a clear competitive advantage. They can proactively meet customer and trade partner requirements rather than having to react under time pressure later.

At the same time, they benefit internally from greater clarity about their own emission sources. A structured climate strategy makes visible where the greatest levers for emissions reduction lie and which measures actually have impact.

Many companies discover in this process that they are already further along than they initially assumed. Often, numerous measures or initiatives already exist but have not yet been systematically recorded or integrated into a coherent climate strategy.

Professional accompaniment of SBTi validation helps structure these existing activities and translate them into a clear, science-based target pathway.

Accompanying SBTi Validation: Our practical support

In consulting practice, it consistently emerges that companies need one thing above all: clarity on the right path. Requirements are complex, available information often fragmented, and the regulatory landscape continues to evolve rapidly.

As an SBTi Certified Professional, my role is therefore to provide orientation and guide the process in a structured way.

This includes, among other things:

  • Analysis of existing greenhouse gas accounting
  • Identification of relevant emission sources
  • Selection of appropriate SBTi methodology
  • Development of realistic, science-based target pathways
  • Preparation of official SBTi submission

Through structured accompaniment of SBTi validation, companies can navigate the process significantly more efficiently and securely.

When companies today want to set climate goals that hold weight—with stakeholders, customers, regulators, and the public—they need partners who know the path of SBTi validation accompaniment firsthand and from direct experience. I look forward to being exactly that partner.

Free initial consultation: Are you SBTi-ready?

In an individual consultation conversation, we examine your climate accounting for SBTi compliance. After the appointment, you will know:

  • Whether your emissions inventory (Scope 1, 2, and 3) is complete and GHG Protocol-compliant and where data gaps remain.
  • Which SBTi method and goals fit your company and what level of ambition is realistically achievable for you.
  • What concrete initial measures you can take along your value chain and what SBTi validation means for your company.

Are you ready to approach SBTi in a structured way and deliberately avoid uncertainties in the process? I look forward to accompanying you on this journey.

Author

Marion Furtschegger

Marion Furtschegger

SBTi Certified Expert
SBTi certified expert Marion Furtschegger - Badge

Marion Furtschegger is a civil engineer with professional experience in Italy and the United States. At Terra Institute, she specializes in corporate climate strategy, with a strong focus on carbon accounting, Guidance on SBTi-Aligned Target Setting, sustainability reporting, and EU Taxonomy. She is committed to translating complex regulatory and methodological requirements into practical, high-impact solutions that enable companies to embed robust climate governance and implementation across the organization.

Questions? m.furtschegger@terra-institute.eu

FAQs: Science Based Targets initiative (SBTi)

1. What is the Science Based Targets initiative (SBTi)?

SBTi is an international initiative (including CDP, UN Global Compact, WRI, WWF) that helps companies set science-based climate goals aligned with the 1.5-degree pathway and have them externally verified.

2. How does SBTi validation work?

Companies create a greenhouse gas inventory (Scope 1, 2, 3), select appropriate SBTi methodology and target pathways, and then prepare official submission to SBTi—ideally with expert guidance.

3. Why does professional accompaniment in SBTi validation make sense?

Because requirements, data quality, and methods are complex. An SBTi Certified Professional like those at Terra Institute knows typical errors, brings structure to the process, and increases the likelihood of successful validation.

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