Small and medium-sized enterprises (SMEs) can participate in the Science-Based Targets Initiative (SBTi). The SBTi encourages SMEs to set near-term science-based goals for absolute scope 1 and 2 GHG emissions reduction by 2030 from a predefined base year. However, the lack of resources and capabilities to set scope 3 targets may be a challenge for SMEs. As a result, SMEs are not required to set near-term targets for their scope 3 emissions. Instead, they must commit to measuring and reducing these emissions, which can still contribute significantly to the overall goal of reducing greenhouse gas emissions in line with climate science. This approach allows SMEs to participate in the initiative and make concrete sustainability commitments, despite the challenges they may face in setting science-based targets.