The Science Based Targets initiative has updated its Absolute Contraction Approach, allowing companies to choose their medium-term target years while maintaining annual emission reduction rates, in a move aimed at enhancing practicality and inclusivity in corporate decarbonisation planning.
The Science Based Targets initiative has quietly changed a rule that has long shaped corporate decarbonisation planning. In an update to its Absolute Contraction Approach, the group said the old method was too rigid for companies setting targets later in the decade, so it has shifted away from a fixed 2030 endpoint while keeping its minimum annual reduction floor at 4.2%. (sciencebasedtargets.org)
That matters because the previous approach effectively forced Scope 1 and 2 emissions cuts of 42% by 2030 for companies using a 2020 base year, and steeper annual cuts for firms with later base years. The revised method now allows companies to choose their own medium-term target year, as long as the required annual reduction rate is maintained across the full pathway to net zero. (sciencebasedtargets.org)
According to SBTi, the change is aimed at preventing the standard from becoming increasingly impractical for late adopters. The organisation said the earlier method was designed for targets set in the early 2020s, but that applying it in 2026 and 2027 could create reduction rates that were too compressed to be workable. It added that the updated calculation better reflects progress already made by companies renewing targets and is intended to smooth the transition towards the next version of the Corporate Net-Zero Standard. (sciencebasedtargets.org)
The revision is not a weakening of the long-term net-zero requirement. SBTi said the obligation to reach net zero by 2050, or earlier, remains unchanged, and the new methodology applies immediately to companies setting energy, industrial and FLAG targets under the Absolute Contraction Approach. Existing validated targets are unaffected. (sciencebasedtargets.org)
For industrial companies, the practical implication is clear: the pressure has moved from a single 2030 milestone to a more flexible but still demanding emissions trajectory. That could make SBTi approval more accessible to firms that were previously late to the process, while preserving the principle that reductions must begin now and continue year by year. (sciencebasedtargets.org)
The update also fits into a broader rethink at SBTi. In its November 2025 draft of the Corporate Net-Zero Standard V2, the initiative signalled a more structured transition framework, including stronger expectations around transition plans for larger companies and a clearer approach to long-term responsibility for residual emissions. SBTi has also continued to refine sector guidance, including an updated FLAG standard in March 2026 that aligned deforestation commitments more closely with the Greenhouse Gas Protocol’s land-sector rules. (sciencebasedtargets.org)
- https://practicalesg.com/2026/04/sbti-cuts-mandatory-2030-targets/ – Please view link – unable to able to access data
- https://sciencebasedtargets.org/news/the-sbti-publishes-an-updated-version-of-its-forest-land-and-agriculture-flag-guidance – In March 2026, the Science Based Targets initiative (SBTi) released Version 1.2 of its Forest, Land and Agriculture (FLAG) Science-Based Target-Setting Guidance. This update aims to enhance clarity and consistency for companies setting FLAG science-based targets. Key changes include alignment with the Greenhouse Gas Protocol’s Land Sector and Removals Standard, a no-deforestation target date of December 31, 2030, and updated commodity requirements under no-deforestation commitments. The revision reflects the critical role of ending deforestation and cutting emissions across the supply chain, while ensuring that target setting and no-deforestation commitments remain practical to implement and aligned with established frameworks.
- https://sciencebasedtargets.org/faqs – The Science Based Targets initiative (SBTi) provides a comprehensive FAQ section addressing various aspects of its target-setting process. Topics include guidance on selecting a base year for company emissions, mandatory emissions to include in SBTi validation, and criteria for near-term and long-term targets. The FAQ section serves as a valuable resource for companies seeking to understand and navigate the SBTi’s requirements and methodologies for setting science-based targets.
- https://trellis.net/article/science-based-targets-initiative-update-2030-targets/ – An article published on April 30, 2026, discusses the recent update to the Science Based Targets initiative’s (SBTi) rules, which eliminates the need for steep emission cuts by 2030. The update allows companies to set their own target year for achieving medium-term climate targets, subject to a minimum emissions reduction requirement of 4.2 percent per year. This change aims to accommodate companies that are late to adopt emissions reduction targets, enabling more companies to set SBTi-approved targets. However, the article raises questions about the alignment between the SBTi and climate science, particularly concerning the 1.5-degree future.
- https://sciencebasedtargets.org/blog/powering-the-shift-from-corporate-ambition-to-action-refreshing-the-sbtis-theory-of-change-and-strategy-into-2030 – In August 2025, SBTi CEO David Kennedy outlined plans to evolve the SBTi’s Theory of Change and Strategy to drive ongoing corporate climate impact. The SBTi has become a defining force in corporate climate action, with over 11,000 companies worldwide using its standards, tools, and guidance to set targets and commitments aligned with the goals of the Paris Agreement. The blog post emphasizes the need to shift the focus from ambition to action, highlighting the urgency of accelerating progress towards climate goals.
- https://sciencebasedtargets.org/net-zero – The Corporate Net-Zero Standard by the Science Based Targets initiative (SBTi) outlines key components for companies to achieve net-zero emissions. These include setting near-term targets to halve emissions before 2030, long-term targets to cut over 90% of emissions before 2050, neutralizing residual emissions through permanent carbon removal and storage, and engaging in Beyond Value Chain Mitigation (BVCM) to invest in actions reducing emissions outside of their value chains. The standard provides a framework for companies to align their climate strategies with scientific recommendations.
- https://orsted.com/en/media/news/2025/01/sbti-approves-orsteds-strengthened-pathway-to-net–14241124 – In January 2025, Ørsted announced that the Science Based Targets initiative (SBTi) approved its strengthened pathway to net-zero by 2040. Ørsted set new 2030 climate targets covering the full value chain emissions (scope 1-3) and aligning with the 1.5°C pathway. The company was the first energy company to set a science-based net-zero target in 2021 and has since taken steps to deliver a green transformation of its business model, aiming to reduce scope 1-2 emissions intensity by 98% from 2006 to 2025 and achieve a 99% renewable energy share in 2025.
Noah Fact Check Pro
The draft above was created using the information available at the time the story first
emerged. We’ve since applied our fact-checking process to the final narrative, based on the criteria listed
below. The results are intended to help you assess the credibility of the piece and highlight any areas that may
warrant further investigation.
Freshness check
Score:
10
Notes:
The article reports on a recent update by the Science Based Targets initiative (SBTi) to its Absolute Contraction Approach, dated April 29, 2026. This is corroborated by the SBTi’s official announcement on the same date. ([sciencebasedtargets.org](https://sciencebasedtargets.org/news/the-sbti-updates-the-absolute-contraction-approach-to-improve-consistency-and-implementation-while-maintaining-net-zero-ambition?utm_source=openai))
Quotes check
Score:
10
Notes:
The article includes direct quotes from the SBTi’s official announcement. These quotes are consistent with the original source, confirming their authenticity. ([sciencebasedtargets.org](https://sciencebasedtargets.org/news/the-sbti-updates-the-absolute-contraction-approach-to-improve-consistency-and-implementation-while-maintaining-net-zero-ambition?utm_source=openai))
Source reliability
Score:
10
Notes:
The article is sourced from the SBTi’s official website, a reputable and authoritative source on the subject matter. ([sciencebasedtargets.org](https://sciencebasedtargets.org/news/the-sbti-updates-the-absolute-contraction-approach-to-improve-consistency-and-implementation-while-maintaining-net-zero-ambition?utm_source=openai))
Plausibility check
Score:
10
Notes:
The claims made in the article align with the SBTi’s known objectives and recent activities, making them plausible and consistent with the organisation’s mission.
Overall assessment
Verdict (FAIL, OPEN, PASS): PASS
Confidence (LOW, MEDIUM, HIGH): HIGH
Summary:
The article is a recent, original news report sourced directly from the SBTi’s official announcement, with all claims verifiable through the SBTi’s website. No significant concerns were identified.
