Can we set an intensity target per tonne of product for Scope 1 and 2 with SBTi?

Only if it is modelled with an approved 1.5 degree sector pathway that fits your business activities. An absolute target is eligible when it is at least as ambitious as the minimum of the approved range of 1.5 degree scenarios. An intensity number you pick yourself, without a sector pathway, is not enough.

Absolute targets

Eligible when at least as ambitious as the minimum of the approved range of emissions scenarios consistent with 1.5 degrees.

Intensity targets

Eligible only when modelled using an approved 1.5 degree sector pathway that applies to what the company does. The SBTi recommends the most ambitious scenarios, which give the earliest reductions and the least cumulative emissions.

Rules that apply to both

• Near-term targets run a minimum of 5 and a maximum of 10 years from the date of submission.
• The base year is no earlier than 2015.
• Scope 1 and Scope 2 targets use the same base year.
• Multi-year average base years are not accepted unless sector guidance says so.

Which to pick

If your output swings from year to year, an absolute target is the plainer choice. If you grow and a sector pathway exists for your product, ask the SBTi whether it covers your activities before building your plan on tonnes per unit.

What Senseible does here

Senseible turns your invoices and bills into verified Scope 1 and 2 records, and shows where supplier data is still missing for Scope 3. Verified here means rule checks passed against the evidence. It is not third-party assurance, and it does not validate targets: only the SBTi's validation process does.

• Near-term target years and base year rule
• Absolute or intensity reduction target
• Scope 3 supplier evidence

Sources: SBTi, Corporate Near-Term Criteria, version 5.3.1 (April 2026)

Last reviewed 2026-11-04.