Science-based target
ESG & GovernanceAn emissions reduction target consistent with what climate science says is needed to meet the Paris Agreement goals.
The Science Based Targets initiative (SBTi), founded in 2015, sets criteria and validates company targets. Companies set near-term targets, usually five to ten years ahead, and long-term or net zero targets. The SBTi published version 2 of its Corporate Net-Zero Standard in June 2026, with separate rules for larger and smaller companies and more flexible Scope 3 options, becoming mandatory for new targets from early 2028.
Related terms
Learn the concept
From the research
A Comparative Financial Analysis of Three Listed Companies
Three IT services leaders, five years of numbers: similar growth, very different margins and returns on capital, and their October 2026 valuations.
MarketsIPO Issue Price vs. Listing Price vs. Subsequent Performance
Seven of India's most talked-about IPOs since 2021, tracked from issue price to listing to October 2026. Buying on listing day lost money in six of seven.
ValuationPaytm: Valuing a Company With No Clean Comparable
Paytm is part payments processor, part device business, part loan distributor. Why no single peer fits, and how to value it in parts and in reverse.