SBTi Target Setting & Application Process Management

A European customer's supplier questionnaire asks whether you have a science-based target. An investor deck needs a net-zero year. A sustainability report wants to say "our targets have been validated by the SBTi". For companies in Türkiye, the need for an SBTi consultant usually arrives through one of these three doors. What they have in common is that the target has to be more than ambitious: it has to be built well enough to pass an independent review.

This page explains how Alalëa runs science-based targets consulting from first assessment to SBTi target validation: which version of the standard to apply, which category a Türkiye-based group falls into, how the work is structured, where submissions get stuck and what your team needs to prepare. It is written for Turkish exporters, foreign-owned subsidiaries in Türkiye and EU buyers of Turkish suppliers.

Why Turkish companies are asked for SBTi targets

The SBTi is a voluntary framework. Turkish law does not require companies to set an SBTi target. The demand comes from commercial and financial relationships.

Your customer's target contains your target. Under the Corporate Net-Zero Standard V2.0, one of the scope 3 options is a supplier alignment target: increasing the share of tier 1 suppliers that are "in transition" or "net-zero aligned". In the methods and pathways document the SBTi opened for public consultation in June 2026, a supplier with a science-based near-term target counts as "in transition". The same draft expects that, for advanced economies, at least 70 percent of spend or emissions exposure comes from such suppliers by 2030. When a European buyer chooses this route, your validated target feeds directly into its own target calculation.

Regulation in export markets. The SBTi's V2.0 FAQ notes that the standard helps companies in emerging economies manage transition risks arising from export-market regulation such as the EU Carbon Border Adjustment Mechanism (CBAM) and the Corporate Sustainability Reporting Directive (CSRD).

Reporting in Türkiye. TSRS 2 is the climate standard within the Turkish Sustainability Reporting Standards (TSRS) issued by the Public Oversight, Accounting and Auditing Standards Authority (KGK). Companies in its scope disclose, for their climate-related targets, the objective of the target (for example alignment with science-based initiatives) and whether the target and its methodology have been validated by a third party (paragraphs 33 and 34). A validated target turns that disclosure into hard evidence.

V1.3.1 or V2.0: which standard should you apply?

The SBTi Corporate Net-Zero Standard V2.0 was published on 11 June 2026. Validations do not move to the new version straight away. According to the SBTi transition documents, the timeline is:

Within this timeline, the decision depends on your situation:

• Companies setting or updating targets before 2028: the SBTi advises against delaying target setting and confirms that V1 can be used until January 2028. The flexibilities of V1 (a combined scope 1+2 target, the scope 3 target boundary, data assurance requirements) are decisive for some companies. Targets validated under V1 remain valid for the full cycle.
• Companies with a target year of 2030 or later: the SBTi recommends keeping existing targets and setting targets for the 2030-2035 cycle under V2.0 from 2028.
• Companies covered by an SBTi Sector Standard: the V2.0 validation route will not open until the relevant sector standards are aligned with V2.0. Until then, SBTi Services encourages these companies to submit under V1.3.1.
• Financial institutions: cannot submit under V2.0 in February 2027.

Some V2.0 features have also been opened to V1 users. Companies below the Category A threshold can request SME classification under V1, the updated absolute contraction method works with a base year that reflects the most recent emissions data, and the implementation hierarchy can be applied to V1 targets. So submitting under V1 now does not mean going back to the old rules. See also current points in the SBTi process.

Category A and Category B for Türkiye-based groups

V2.0 removes the SME route and splits companies into two categories. Most obligations depend on this split.

Geography is determined by the World Bank income group of the country where the ultimate parent company is incorporated. In the fiscal year 2027 classification, Türkiye is an upper-middle-income economy. For a group incorporated in Türkiye, only the first row applies. A Turkish subsidiary whose parent sits in a high-income country is also subject to the second row. Thresholds are calculated on the group's consolidated figures, as the average of the last two financial statements, converted to euros if the reporting currency is different.

What does the category change?

On the last row, the validation schedule document is explicit: a Category B company follows the regular schedule if its annual turnover exceeds 25 million euros, if it submits scope 3 or sector-specific targets, or if it opts for the more enhanced validation process. The category is set at registration, confirmed during validation and fixed for the five-year cycle. That is why the first job in any engagement is to settle the category using the group's consolidated figures for the last two years.

How our SBTi consulting works

1. Readiness assessment

We start with four questions: at which level the target will be set (parent or subsidiary), which category applies, which version fits better, and whether the inventory meets the SBTi's expectations. We also check existing commitment dates, the target year of earlier targets and sector standard status. The output is a readiness note setting out gaps and decisions.

2. Target base-year inventory

A target is never better than its inventory. Under V2.0 the base year is the most recent year with comprehensive data, and reviewers look for: conformance with the GHG Protocol, all seven greenhouse gas groups of the Kyoto Protocol, scope 3 transport emissions calculated on a well-to-wheel basis, and total electricity consumption with the share of low-carbon electricity. The 5 percent exclusion allowance of V1.3.1 no longer exists in V2.0. For Category A companies, the base-year inventory goes through at least a limited assurance engagement by an accredited independent body, so we plan that engagement before target design begins. If your inventory needs work first, our carbon footprint service covers it, and the Scope 3 quick reference is a useful starting point for the value chain.

3. Target modelling

We compare the methods available for each scope. In V2.0, scope 1 can use absolute reduction, sectoral intensity or asset transition; scope 2 can use a low-carbon electricity alignment target or absolute reduction; scope 3 can use absolute reduction, supplier and customer alignment, or category-specific targets. In scope 3, any category above 5 percent of the category 1-14 total enters the target boundary, and every exclusion has to be justified with conditions, amounts and reduction actions.

We do not stop at "what is the minimum ambition?". The same model holds your production outlook and realistic reduction measures, so the target can be traced to the levers that will deliver it. That link matters in V2.0, where targets are tracked on a "best efforts" basis and companies are expected to report barriers every year. On the measures side, our decarbonization strategy service works on the same data set.

4. Governance and transition plan

Under V2.0, targets are submitted with the approval of the highest governance body, and every company needs a transition plan. The plan covers the validated targets, the actions that will deliver the near-term target, critical assumptions and external dependencies. We draft the board resolution, the signed governance statement and the review policy so they fit the way your company already takes decisions.

5. Submission package

The package has three parts: the output of the target-setting tool, the submission form and the supporting documents uploaded to the Validation Portal. In the form, every document is referenced by file name and page number. We go through the SBTi's Minimum Evidence Required document criterion by criterion to check that every claim has evidence behind it. Parts of the V2.0 tool and form are still labelled "preliminary", so we build into the plan the possibility that calculations need to be rerun once the final tool is released.

6. Validation queries

Validation is carried out remotely by SBTi Services, the SBTi's subsidiary. Under V2.0 the regular schedule takes 40-60 business days with five rounds of queries; the focused schedule takes 24-30 business days with four. Response windows are a few business days, and the SOP states plainly that missed deadlines can be a reason for rejection. We answer the queries with you and route calculation and evidence requests quickly to the inventory team, the assurance provider and, where needed, management.

7. Disclosure and annual tracking

Approved targets must be published within six months of the validation decision; a target that is not published lapses. After that, V2.0 asks for annual disclosure of progress against each target, the actions taken and the barriers met. Events such as boundary changes that shift base-year emissions by 5 percent or more trigger a mandatory recalculation. At the end of each five-year cycle there is an end-of-cycle assessment, and for Category A the underlying data goes through independent assurance. We set up annual tracking so it leaves an audit trail ready for that assessment.

What an SBTi Certified Expert is, and what it is not

Göker Avcı, the founder of Alalëa, is an SBTi Certified Expert. We want to be clear about what the title means.

What it is. According to the SBTi Services glossary of October 2026, SBTi certification is a formal professional assessment run on SBTi Academy that measures an individual's competence in applying science-based target-setting methods. It confirms the ability to calculate a greenhouse gas base-year inventory, model reduction targets, apply sector guidance and manage target submissions in line with SBTi standards. People who pass are listed in the SBTi's Register of Certified Experts.

What it is not. The certification belongs to the individual. It does not mean that Alalëa as a firm is approved, authorised or engaged by the SBTi. It has no influence on the validation decision, which is made by the Lead Reviewer, Peer Reviewer and Validation Management Representative appointed by SBTi Services. For impartiality, SBTi Services does not provide consulting, and the validation schedule document states that the Lead Reviewer does not advise on strategic choices such as which target method suits the company best.

That boundary also defines the consultant's role. Choosing methods, preparing the inventory, building the evidence file and managing queries under tight deadlines remain the company's responsibility. The value of a Certified Expert is having that work set up correctly from the start by someone who knows the criteria.

Why validations get stuck

The SBTi Services validation procedures list what reviewers check. Stalled submissions usually fail on that list:

• Inventory gaps: a missing gas group, scope 3 below the GHG Protocol minimum boundary, transport not calculated well-to-wheel, or exclusions that V2.0 no longer allows still sitting in the inventory.
• Inconsistency with public information: under the SOP, reviewers compare the submission with public documents such as the sustainability report and financial statements. Figures that do not match extend the query rounds.
• Weak boundary justification: for a subsidiary-level target, failing to show that significant emission sources are not left out.
• Undocumented scope 3 exclusions: exclusions without conditions, amounts or reduction actions.
• Undated or unsigned governance documents: a dated resolution is required for board responsibility, and a signed and dated document for the governance statement.
• Narrow assurance scope: for Category A, assurance covering only scope 1 and 2. The standard also expects scope 3, the low-carbon electricity calculation and the metrics used in the targets to be covered.
• Missed deadlines: failing to meet the response windows set by the Lead Reviewer.

For a longer list of typical mistakes, see why SBTi targets are withdrawn, and for the assurance side, the top 10 things checked in emissions verification.

What your team needs to prepare

The pace of an SBTi project depends less on the consultant than on how ready your data and decisions are. At the start we ask for:

The longest items on this list are usually scope 3 data and the assurance timeline. If you are new to scope 3, where to start with Scope 3 is a practical introduction.

What drives the timeline

Every timeline is different, and a single duration would be misleading. The deciding factors are:

• Inventory maturity: whether scope 3 is ready by category and in a verifiable form.
• Category and assurance: for Category A, the assurance engagement is a separate workstream with its own schedule.
• Target set and size: whether you qualify for the focused schedule (see the category table above); scope 3 or sector-specific targets mean the regular schedule.
• Decision speed: which board meeting the target approval can make.
• The SBTi side: registration, contracting and the validation start date depend on the SBTi Services calendar; validation itself runs within the business-day ranges above.

Companies in food and agriculture value chains with significant land-related emissions may need an additional FLAG target, in which case our FLAG emissions service joins the work.

Getting started

In a first conversation we review your category, the right version and your inventory, and outline a readiness plan. Bring any commitment date, existing target years or customer deadlines. Contact us.