Science Based Targets

Fight climate change with science-based targets!


SBTs (or Science Based Targets) are reduction targets for greenhouse gas emissions. But how are they different from regular targets? They are calculated on a scientific basis to ensure global warming from the pre-industrial era is limited to well below 2°C, ideally 1.5°C. This means that companies can tailor their emission reductions to a specific objective, in order to counteract climate change more effectively.

Various approaches for the calculation of science-based targets are available (contraction, compression, convergence). They all make predictions about how the industry and the respective companies will evolve in the future and consider these factors in calculating individual targets. The different approaches all have their pros and cons, and some may be more appropriate for certain companies than others. DFGE helps you to choose the right method and decide which factors should be included in your calculations: we are happy to help with an objective that is oriented to your needs.  As the first official Science Based Targets Partner of CDP in the DACH region, we already support numerous companies from DAX, MDAX to SMEs in the calculation, analysis and introduction of Science Based Targets. Contact us!

Step 2 of the Climate Strategy

After calculating the corporate or product carbon footprint, the second step of the climate strategy is to define the goals to be achieved – for example, using science-based targets. These specific targets enable companies to formulate their emission reduction targets more clearly and to measure their success on a sustainable basis.

Our Services


  • Turnkey solution to define a first, company-wide Science Based Target based on your needs
  • Intensity and absolute target corridor for Scope 1, 2 and optionally Scope 3
  • Based on the SBT approach best suited to your sector and company
  • Full documentation of methodology and results
  • On-site kickoff workshop included


  • 360° project to investigate and implement the optimum SBT solution for your company
  • Application/customization of several SBT approaches & interpretation of results
  • Intensity and absolute target corridors for Scope 1, 2 and optionally Scope 3
  • Sub-target breakdown for locations/countries/regions or business units
  • Integration of existing custom KPIs, targets and scenarios
  • Assistance in the target validation procedure via the Science Based Targets Initiative
  • Recommendations & action items for implementation
  • Full documentation of methodology, results and recommendations
  • On-site kickoff workshop & final presentation meeting
  • Optional: Fully customized tool to let you track & update your targets


  • Our one day SBT Workshop enables you to calculate Science Based Targets on your own:
    It covers SBT methodologies & process, company & sector status, data sources & calculation examples.
  • In addition to the „Complete“ package, we can provide you with a fully customized and documented SBT tool specific to your company, to let you monitor & update all targets, sub-targets & scenarios on your own

Why should you calculate SBT with DFGE?


  • Our solutions adapt to your needs: you can choose to be autonomous on the calculation, or to have the targets delivered to you.
  • You can also select which approaches are the most relevant, and to which point your target should be broken down.
  • You can also select to which extent you want DFGE to drive you to implement such targets

Expertise in emissions

  • DFGE has been calculating CO2 emissions since 1999
  • DFGE, a spinoff of the Technical University Munich, has its own method and tools to assess carbon footprints
  • Over the last 10 years, DFGE has assisted various companies in setting ambitious and realistic emission reduction targets
  • We offer turn-key solutions for sustainability reportings like CDP, GRI and EcoVadis, and provide startegic advice on how to integrate Science Based Targets in these contexts

DFGE at the heart of the network

  • The SBT initiative is a coalition of CDP, UNGC; WRI and WWF. DFGE is strongly connected to these relevant organizations.
  • DFGE is an accredited CDP Silver Climate Change Consultancy Partner as well as first CDP Science Based Targets Partnerin the DACH region. In 2019, we have renewed the partnership with CDP for an additional three years.
  • DFGE is experienced in supporting DAX and Global 500 companies as well SMEs, from various sectors, including automotive, energy. chemicals, logistics, packaging and ICT
The SBT approaches

  • Contraction (absolute emissions)
    This refers to the reduction of absolute emissions: Against the background of global reduction targets, this methodology applies the same targets to individual companies. If a certain scenario for example specifies that global emissions would need to decrease by around 4% per year to stay within a 1.5°C compliant path, the same rate applies to the individual companies. If sectoral or region-specific carbon budgets are used as a basis instead of the global goals, this approach can be further refined.
  • Compression (relative emissions)
    This approach calculates how much the global or sector-specific CO2 intensity must be reduced to stay within the acceptable temperature limits. This refers, for example, to CO2 emissions per value added. The derived rate, for example -80% by 2050, then also applies to the CO2 intensity of the respective companies. The advantage here is that companies which are growing strongly have more flexibility regarding absolute emissions.
  • Convergence (relative emissions)
    Convergence also refers to CO2 intensity. This method is only suitable for sectors with a homogeneous output andare only available for some sectors. This method defines a certain “acceptable” target value for each outputunit within this sector, which must then be achieved by all companies: for example, for the production of one ton of steel, or for the provision of a ton-kilometer of transport services.

The Science-Based Targets Initiative

The Science Based Targets Initiative was developed by an alliance of leading organisations in the field of environmental protection and climate change, to help create a framework within which organisations can reduce their greenhouse gas emissions based on scientific evidence.

The initiative was founded by CDP, UN Global Compact, WRI and WWF. Several hundred companies worldwide are already committed to set relevant and substantiated targets towards taking action against climate change. Using scientific evidence, the initiative aims at keeping global warming levels at well below 2°C, ideally 1.5°C. The science behind this is based on predictions of economic development within different sectors as well as global forecasting regarding climate change.

Due to its nature of being both scientific and highly applicable, the initiative empowers businesses to be an integral part of climate change action, while being able to incorporate and communicate these targets into their overall CSR strategy. This allows corporations to play a major role in reducing global CO2 emissions and break away from outdated policies that leave a gap in country commitments.

For this, companies have to determine their reduction targets according to a recognized methodology and have them validated by the SBTI. The goals will then be published on the SBTI website.

DFGE will happily guide you on the way to incorporating science-based targets into your everyday business activities. Please contact us for more information.