The Science Based Targets Initiative (SBTi) provides a framework and guidelines for companies to set Science-based targets for emissions reduction. The targets should be in line with the latest climate research and aligned with the Paris Agreement. SBTi companies are urged to first reduce emissions in their own value chains as much as possible and then, in the next step, utilize high-quality carbon credits, those that remove carbon dioxide from the atmosphere, to compensate for the emissions that companies cannot reduce themselves. Transparency, accountability, and adherence to rigorous standards and certifications help distinguish legitimate carbon credits from greenwashing.
