Science Based Targets

Together against Climate Change

SBTs (or Science Based Targets) are reduction targets for greenhouse gas emissions. They are calculated on a scientific basis to ensure that global warming is limited to well below 2°C. As a company, you can thus align your emission reductions with specific targets to more effectively counteract climate change. There are different approaches to calculating science-based targets (contraction, compression, convergence). They all take into account predictions about how an industry and the respective companies within it will develop in the future.

DFGE will help you choose the most appropriate method and decide which factors to include in your calculations. We define the targets with you. As the first official Science Based Targets partner of the CDP in the DACH region, numerous companies from DAX, MDAX to medium-sized businesses already trust us with the calculation, analysis and implementation of Science Based Targets.

Science Based Targets Near-Term Services

Set appropriate 5-10 year targets in line with the 1.5°C target.


  • 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

SBTi SME Path - Support for SMEs

Setting science-based climate targets

The Science Based Targets initiative (SBTi) offers SMEs a simplified process for setting science-based climate targets. DFGE supports companies through:

  1. Target definition: Development of specific, science-based climate targets, including short-term reduction targets by 2030 and long-term net-zero targets by 2050.
  2. Implementation planning: Creation of detailed plans for the implementation of climate targets, including the development of concrete measures and tools for monitoring progress.
  3. Monitoring and reporting: Establishment of systems for continuous monitoring and reporting of progress, including regular assessment of emissions.

By working with DFGE, SMEs can ensure that their climate targets are realistic and achievable. This enables companies to improve their environmental performance while meeting the demands of major customers and regulatory requirements.

Your Advantages

Why you should consider DFGE to help you choose the right Science-based Targets



  • Our solutions adapt to your needs. You decide whether you want to perform the calculations autonomously or whether the targets are calculated ready-made
  • You determine which approaches are most appropriate for you and up to which point your targets should be broken down
  • You also choose up to which point you want to involve DFGE in the implementation of your 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

The DFGE 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 IC

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.

Questions regarding Science Based Targets?

+49 8192 99 7 33-20