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LANDSCAPEANALYSIS:
MEASUREMENT,REPORTINGAND
VERIFICATION(MRV)OFSCIENCE-
BASEDTARGETS
RESEARCHREPORT
NOVEMBER2023
ThisreportwascommissionedbytheScienceBasedTargetsinitiative(SBTi)andwasco-authoredwith
ErnstandYoung(EY).
AbouttheScienceBasedTargetsinitiative
AbouttheScienceBasedTargetsinitiative
TheScienceBasedTargetsinitiative(SBTi)drivesambitiouscorporateclimateactionbyenablingbusinessesand
financialinstitutionsgloballytosetscience-basedgreenhousegasemissionsreductiontargets.
ItwasformedasacollaborationbetweenCDP,theUnitedNationsGlobalCompact,WorldResourcesInstitute(WRI),
theWorldWideFundforNature(WWF)andtheWeMeanBusinessCoalition.TheSBTi’sgoalistoenablecompanies
worldwidetodowhatclimatesciencerequiresoftheglobaleconomy:tohalveemissionsby2030andachievenet-zero
before2050.
WedevelopcriteriaandprovidetoolsandguidancetoenablebusinessesandfinancialinstitutionstosetGHGemissions
reductiontargetsinlinewithwhatsciencetellsusisneededtokeepglobalheatingbelow1.5°C.
@sciencetargets
AboutErnstandYoung
ErnstandYoung(EY)isaglobalorganizationofmemberfirmswiththepurposeofBuildingabetterworkingworldby
providinginsightsandqualityservicestohelpbuildtrustincapitalmarketsandeconomies.EYbelievesthatabetter
workingworldisonewhereeconomicgrowthissustainableandinclusive,workingcontinuouslytoutilizeknowledge,
skillsandexperiencetofulfiltheorganization’spurposeandcreatepositivechange.
EYservesclientsthroughfourintegratedservicelines—Assurance,Consulting,StrategyandTransactions,andTax.The
globalClimateChangeandSustainabilityServices(CCaSS)teamsupportsclientsinunderstandingandrespondingto
therisksandopportunitiesfromclimatechangeandsustainabilityissues.Amultidisciplinaryteam,CCaSScollaborates
withorganizations
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