Science-based targets (SBTs) shift corporate strategies from "ambition-based" to "science-aligned." Rather than arbitrary goals, SBTs require companies to align their environmental impact with the Planetary Boundaries, Earth's absolute limits. 

This framework ensures corporate actions support a stable, resilient planet. By integrating climate and nature targets, SBTs offer a roadmap for long-term business viability in a resource-constrained economy.

This framework is implemented through SBTi, which defines rigorous climate action pathways, and SBTN, which extends these standards to conserving freshwater, land, ocean, and biodiversity.