About the author
Leon Laubscher is a sustainability consultant specializing in corporate climate strategy, GHG accounting, and decarbonization. He has a background in Mechanical Engineering, and holds an MBA in sustainability-focused business administration.
Leon helps organizations navigate and align with complex frameworks and standards such as the GHG Protocol, SBTi, and CSRD. His experience includes serving as Climate Team Lead at Nexio Projects and as Climate Strategy Manager at Unilever.
In these roles, Leon has led and advised projects involving Scope 1–3 carbon footprinting and emission reduction planning for both high-growth companies and major multinational corporations.
If you feel you could use Leon’s expertise, contact Dazzle today, and we will put you in touch with him within 48 hours.
Setting SBTi-aligned targets is essential for credible climate action, but navigating the process can feel complex. Between collecting accurate emissions data, engaging suppliers, and keeping up with evolving requirements, it’s easy to feel unsure where to start.
That’s why we’ve created this article, which breaks down six expert tips to help you approach the SBTi process in 2026 with clarity and confidence.
From refining your data approach to embedding targets into contracts and aligning with broader climate reporting, these strategies will help you make tangible progress without getting lost in complexity.
1. Shift from “spend-based” to “activity-based” data
Many companies still rely on spend-based emission factors for Scope 3. However, SBTi and auditors are starting to expect more granular activity-based data.
If you want to show real progress and avoid fluctuations that are not directly tied to GHG emissions, you cannot rely on spend-based data alone.
Instead, you should start to shift from spend-based to activity-based data for your most material emissions sources and/or suppliers.
2. Prepare for the validation backlog
Even in 2026, the SBTi validation queue can be a bottleneck. So don’t wait for perfect data to start the process.
Use the time while waiting for your validation slot (which can take months) to refine your GHG measurement methodologies, datasets, processes, and implementation roadmap.
3. Transition from engagement to contractual targets
Supplier engagement used to mean sending a survey. Now, it means results.
To meet SBTi’s rigorous Scope 3 requirements, start embedding climate performance and targets into procurement contracts.
Move beyond asking suppliers if they have a target to requiring that they provide verified GHG data as a condition of their procurement relationship with your organization.
4. Align SBTi and CSRD
Your SBTi targets and the data you submit for validation shouldn’t live in a silo. With CSRD in full swing, your SBTi submission should align with your ESRS E1 disclosures.
Ensure your data architecture allows for a single source of truth so that what you report to SBTi matches what your auditors see in your annual report.
5. Check your sector-specific criteria upfront
SBTi has become increasingly specialized. Whether you are (potentially) dealing with the FLAG guidance or the latest Buildings/Steel pathways, the general criteria will no longer suffice.
So before you even draft your submission, perform a “Pre-Validation Audit” against your specific sector’s latest 1.5°C pathway to avoid a costly and time-consuming “Return to Sender” from SBTi.
6. Start early with the Climate Transition Plan (CTP)
Under the draft version 2 of SBTi’s Corporate Net-Zero Standard, companies are expected to develop and publicly disclose a CTP within 12 months of having their initial targets validated.
Drafting a CTP can take a long time and require extensive stakeholder engagement and alignment across many functions.
It is therefore wise to start as early as possible.
Turning SBTi targets into action
Getting SBTi-aligned targets off the page and into practice can feel daunting, but it’s achievable with the right focus.
By following the tips above, planning strategically, starting early, and embedding climate considerations into everyday decisions, you can transform the SBTi process from a compliance exercise into a driver of real, measurable progress.
Over time, these practices become repeatable, helping your organization steadily reduce emissions and build credibility with stakeholders.
