This guidance was developed by World Resources Institute (WRI) on behalf of the Science Based Targets initiative (SBTi).
WRI is a global research organization that spans more than 60 countries, with offices in Brazil, China, Europe, Ethiopia, India,
Indonesia, Mexico, the United States and more. Our more than 800 experts and staff work closely with leaders to turn big
ideas into action at the nexus of environment, economic opportunity and human well-being.
The SBTi is a collaboration between CDP, the United Nations Global Compact, World Resources Institute and the World Wide
Fund for Nature (WWF). The SBTi defines and promotes best practices in science-based target setting and independently
assesses companies’ targets.
