Indian SBTi Science-Based Targets for Carbon Reduction — SBTi Net-Zero Standard + SDA + GHG Protocol
Indian SBTi target validation requires Scope 1+2 -42 % by 2030 + -90 % by 2050 + Scope 3 -25 % intensity + -90 % absolute. India 120 SBTi-committed (2024) → 500 (2030 target). MEP investment ₹185-2850 Cr per major corporation. SBTi Corporate Net-Zero + SDA + GHG Protocol + ISO 14064 + ISO 14068 + UNFCCC govern. Three failures: 1.5°C target without 2030 + 2050 dual-milestone, Scope 3 ignored (70-85 % MEP emissions), > 10 % carbon-offset reliance failing SBTi.
Indian SBTi science-based carbon targets framework
SBTi (Science Based Targets initiative) — partnership CDP + UN Global Compact + WRI + WWF. SBTi validates corporate carbon targets aligned with 1.5°C Paris Agreement. India 100+ companies SBTi-committed (Mahindra + Tata + Infosys + Wipro + Reliance + Adani + Asian Paints + ITC + Larsen Toubro). Standards stack — SBTi Corporate Net-Zero Standard 2021 + 2024 update + SBTi Sectoral Decarbonisation Approach SDA + GHG Protocol + ISO 14064 + ISO 14068-1 (carbon neutrality) + PAS 2060 + UNFCCC + Race to Zero.
Indian large corporation SBTi target validation MEP scope
| Target scope | SBTi requirement | MEP-relevant pathway | Year + reduction |
|---|---|---|---|
| Scope 1 + 2 near-term (2030) | 42 % absolute reduction | MEP efficiency + RE | 2030: -42% |
| Scope 1 + 2 long-term (2050) | 90 % absolute reduction | MEP electrification + RE | 2050: -90% |
| Scope 3 near-term (2030) | 25 % intensity reduction | supply chain MEP | 2030: -25% intensity |
| Scope 3 long-term (2050) | 90 % absolute reduction | full value-chain MEP | 2050: -90% |
| Sectoral Decarbonisation Approach (SDA) — Buildings | — | MEP retrofit + electrification | — |
| SDA — Power | — | RE share + storage | — |
| SDA — Industry (Steel + Cement + Chemicals) | — | heat-pump + CCS + H2 | — |
| SDA — Transport | — | EV + biofuel | — |
| Net-zero validated 2025+ | — | — | — |
| Indian commitments — top 30 companies (2024) | — | — | — |
| Implementation programme cost | — | — | ₹185-450 Cr per major company |
| Carbon credit + offset | — | retired through Verra / Gold Standard | — |
| Annual progress reporting | — | BRSR + CDP + TCFD | — |
| SBTi validation fee | — | — | ₹5-15 lakh |
Three Indian SBTi failures
- 1.5°C-aligned target without near-term milestone — SBTi requires 2030 + 2050 targets. Indian companies sometimes commit only to 2070 (India NDC date) — fails SBTi validation. Specify 2030 + 2050 dual-milestone per SBTi Corporate Net-Zero Standard.
- Scope 3 ignored (most material for MEP service-providers) — for MEP consultancies + EPC + manufacturers, Scope 3 is 70-85 % of total emissions. Indian companies skip + face SBTi rejection.
- Carbon offsets > 10 % of target — SBTi disallows — SBTi limits offsets to 10 % residual emissions in net-zero year. Indian companies sometimes plan 30-50 % offset reliance — fails SBTi.
- SBTi Corporate Net-Zero Standard 2021 + 2024 update.
- SBTi Sectoral Decarbonisation Approach SDA 2024.
- GHG Protocol Corporate Accounting + Reporting Standard 2024 + Scope 3.
- ISO 14064-1/2/3:2019 — GHG Quantification + Reporting.
- ISO 14068-1:2023 — Carbon Neutrality.
- PAS 2060:2014 — Carbon Neutrality.
- UNFCCC + Paris Agreement + Race to Zero.
- CDP Climate Disclosure 2024.