SBTi (Science-Based Targets Initiative): Key Takeaways

It is worth noting that Scope 1 and 2 cover 10 to 20% of total GHG emissions. As for Scope 3 emissions, managing them is often the most complex but also the most impactful: they can account for up to 90% of a company’s total emissions.

Breakdown of Financial Companies and Institutions That Have Validated Their Growth Trajectories by Region (2023)

This growth is taking place against the backdrop of a global climate emergency, in which businesses play a key role in the low-carbon economy.

👌Set ambitious and measurable goals

Implementing an SBTi pathway is not merely a matter of making a statement; it is based on a rigorous methodology for assessing emissions and making medium- and long-term projections.

The objectives set must be:

• Based on a clearly defined base year.
• Consistent with the IPCC climate scenarios.
• Auditable by third parties.

In France, this trend is particularly strong: 88% of CAC 40 companies are engaged in such an initiative. This phenomenon reflects a growing awareness of the need for strategic alignment with planetary boundaries.

✅ Examples of sector-specific commitments

Climate commitments validated by the SBTi reveal widely varying trends across different industries. In 2023, the service and manufacturing sectors accounted for the largest number of companies aligned with science-based climate trajectories, with 741 and 568 companies, respectively. Together, these two sectors represent 58% of organizations that have set validated targets, illustrating their leading role in the low-carbon transition.

Some sectors are also showing spectacular growth. This is true ofthe healthcare, biotechnology, and pharmaceutical industries, which posted the strongest proportional growth. The number of participating companies rose from 23 to 74 in one year, representing a 222% increase .

Conversely, sectors that have traditionally been highly exposed, such as the materials sector, are showing signs of a slowdown. After a significant increase of +160% between 2021 and 2022, this sector slipped to 11th place in terms of growth, with only a +41% increase between 2022 and 2023 (rising from 109 to 154 companies).

Breakdown by Industry Sector of Companies That Have Set Goals

Beyond the overall figures, several economic sectors are translating their climate commitments into concrete actions that have been validated by the SBTi initiative. These companies demonstrate that, regardless of the industry, it is possible to define a credible, measurable, and ambitious carbon reduction pathway.

Inspiring sector-specific commitments:

💻 Econocom – Digital Services

Econocom is committed to an ambitious low-carbon trajectory, validated by the SBTi:

• A 61.4%reduction in absolute Scope 1 and 2 emissions by 2028, compared to 2018.
• Renewable electricity: share rose from 5% to 92% over the same period.
• Committed value chain: 100% of product and service suppliers must have adopted SBTi targets by 2028.

source: Econom.com

🏗️ Bouygues Construction – Building & Civil Engineering

A pioneer in the construction industry, Bouygues Construction has integrated its climate strategy into a comprehensive transformation plan.

Targets validated by the SBTi:

• Scopes 1 & 2: – 40% reduction in direct emissions by 2030 (based on 2021 levels).
• Scope 3 – Construction: 30% of indirect emissions across the entire life cycle of buildings.
• Scope 3 – Public Works: 20% of upstream emissions.

source: Bouygues-construction.com

💊 Pharmaceutical Industry – Collective Commitment Through LEEM

As part of its environmental roadmap, Leem (Les Entreprises du Médicament) is engaging the entire French pharmaceutical industry in the SBTi initiative. Two key areas of focus:

• Reduction in Scope 1 & 2 emissions: 50% by 2030 (based on 2021 levels), including production and consumption.
• Reduction in Scope 3 emissions: 25% reduction in indirect emissions.
• A strategy integrated into the 3R (Reduce, Reuse, Recycle) roadmap, aligned with the goals of phasing out single-use plastics by 2040.

source: leem.com

These examples demonstrate that the SBTi initiative can be adapted to all sectors, and that each sector can identify its own levers for action. Aligning corporate strategies with low-carbon goals is no longer an option, but a key factor in sustainability, resilience, and competitiveness.

💚Strategic and systemic benefits

Adopting a low-carbon strategy aligned with Science Based Targets is not merely an ethical or environmental imperative. It is also a strategic initiative that creates value for both the company and its ecosystem. The benefits are evident on several levels: reputation, compliance, economic performance, and innovation.

✅Strengthen its reputation among customers, investors, and top talent.

⚖️Anticipate and manage regulatory risks in the context of increasingly stringent climate laws (CSRD, green taxonomy, etc.).

💡Optimize costs through improved energy efficiency.

🔄 Accelerate innovation by rethinking business models to promote greater circularity and sustainability.

Committing to the SBTi pathway isn’t just about meeting a climate requirement—it’s about choosing a more sustainable, resilient, and forward-looking business model. Amid increasing regulation, high societal expectations, and new economic pressures, companies that align their strategy with science are gaining a competitive edge. They are turning constraints into drivers of competitiveness, innovation, and attractiveness.

Decarbonization is now a strategic imperative.

And every organization has a role to play.

With the right tools and committed partners like Decarbo’Solution®, it is possible to set your company on an ambitious, credible, and sustainable path.

Now is the time to act.