The Science Based Target Initiative (SBTi) is an association of international non-government organisations (NGOs) that includes the Carbon Disclosure Project (CDP), the United Nations Global Compact (UNGC), the World Resources Institute (WRI) and the World Wide Fund for Nature (WWF).
The criteria referred to by the SBTi when validating corporate climate targets are regularly adjusted in line with the latest findings of climate research. Participating companies and organisations are only certified after a science-based review process lasting several months. The most ambitious possible target is net zero.