Science Based Targets

Fight climate change with science-based targets!


SBT or Science-Based targets are Greenhouse gas emissions reduction targets. Why are they different from regular targets? They are calculated based on scientific scenario to make sure that the global warming does not go up to 2°C more than in the preindustrial era. It means that, by setting that type of targets, companies make sure that their emissions reduction efforts are aligned on such scenario and better help curbing climate change.

There are three different approaches to calculate science-based targets (contraction, compression, convergence). They take into account the predictions on how the sector and the company are going to evolve in the future and include such factors in the calculation according to the chosen approach. All approaches have their strengths and weaknesses, and may be more suitable for some companies that for others. It might be difficult to know which one to choose and which factors to include: DFGE is happy to support you in setting such targets according to your needs.

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
  • 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. 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
    This refers to the reduction of absolute emissions: Looking at how the global emissions need to be reduced, this method just assigns the same rate of reduction to individual companies. For example, if a scenario determines that absolute global emissions should be reduced by 55% until 2015, the same target would be applicable to each company
    By taking sector and/or region-specific carbon budgets as a starting point instead of an overall global budget, this approach can be further refined.
  • Compression
    This approach is calculating by how much the global or sector-specific CO2 intensity needs to be reduced to keep within the 2°C limit. This can refer to CO2 per value-added, for instance.
    This required reduction rate, for example -80% by 2050, is then also applicable to each company – again regarding its CO2 intensity, not the absolute emissions.
  • Convergence
    Convergence again refers to CO2 intensity. This approach is only applicable to sectors that have a homogenous range of products. Here, the method defines a target value for the CO2 emissions per unit of product, that need to be reached by all companies in that sector: For example, for the emissions for producing one ton of steel.

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 and has already enabled big business such as Coca Cola, Procter & Gamble or General Mills to set relevant and substantiated targets towards taking action against climate change.

Using scientific evidence, the initiative aims at keeping global warming levels below or at 2°C until 2050. The science behind this is based on predictions of economical 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.

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