What statement best describes Science-Based Targets initiative (SBTi)?

• A. It develops mandatory international emissions caps for all sectors.
• B. It provides guidance to set emissions reduction targets aligned with climate science.
• C. It measures only water usage.
• D. It replaces GRI reporting.

Answer: (B)

The core idea is that the Science-Based Targets initiative helps organizations translate climate science into concrete emissions reduction targets. It provides published guidance and criteria for setting targets that align with limiting global warming to well below 2°C and pursuing 1.5°C, along with a validation process to verify that targets are truly science-based. Participation is voluntary, and it does not impose universal caps or replace sustainability reporting frameworks. It focuses on greenhouse gas emissions across the company and often across its value chain, rather than measuring water usage. Because of that, the description that best fits is: it provides guidance to set emissions reduction targets aligned with climate science.