Science-Based Target Setting for Companies

Guidehouse developed a leading methodology to set 2°C greenhouse gas emissions reduction targets

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The Science Based Targets initiative provides guidance for companies to set greenhouse gas emissions reduction targets in line with a 2°C decarbonization pathway. Since 2015, more than 400 corporations have signed up for the initiative, but because these corporations span a variety of sectors, a one-size-fits-all solution is not applicable.



Guidehouse Inc. developed the Sectoral Decarbonization Approach (SDA) for the Science Based Targets initiative. The SDA methodology is unique since it looks at sector-specific decarbonization pathways that are compatible with the 2°C threshold rather than applying a generic approach for all companies regardless of the nature of its operations.



The SDA has been used by the majority of companies that have committed to set science-based targets. Apart from developing the methodology and accompanying tool, Guidehouse is currently leading the implementation of the SDA methodology, applying the SDA to over 50 multinational companies in various sectors and regions.


Guidehouse also leads the extension and refinement of the methodology for several sectors, including agriculture and forestry, freight transport, and chemicals. In addition, for financial institutions, Guidehouse applies the SDA to align investments with keeping global warming well below 2°C. Among the companies we’ve supported are Nokia, Kone, and the IPC.

Find the methodology report and more information at


For more insight into the benefits of the SDA methodology, contact us today.

Read SDA Methodology Report

HeidelbergCement has started to work on the SBTi recognition of our ambitions together with Guidehouse. Their support in the challenging processes of the SBTi helped us to come to the conclusions and the recognition!

Rob van der Meer

Director Public Affairs, Group Communications & Investor Relations


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