Aligning Net-Zero Targets with SBTi and ISSB Requirements

## Why We Chose SBTi

"For us, SBTi validation was about credibility. Investors and customers increasingly expect science-based targets, and having third-party validation gives our commitments weight. It also forced us to be rigorous about our baseline and trajectory."

Integrating with ISSB Disclosures

"The ISSB standards require extensive climate-related disclosures, including transition plans. Our SBTi-validated targets form the backbone of these disclosures. The alignment isn't perfect, but having robust targets makes the disclosure process much smoother."

Scope 3 Challenges

"Scope 3 emissions account for over 85% of our total footprint, primarily from purchased goods and services. Getting reliable supplier data remains our biggest challenge. We've implemented supplier engagement programmes, but it's a multi-year journey."

Looking Ahead

"Regulation is converging around the need for credible transition plans. Companies that invest in robust target-setting now will be better positioned as requirements tighten. The direction of travel is clear."