What’s the Best Carbon Accounting Platform for SBTi-Aligned Target Setting and Mitigation Planning?
There is no single carbon accounting platform that guarantees Science Based Targets initiative (SBTi) success. Companies are often told they need “the right tool” to set science-based targets.
In reality, SBTi alignment depends far less on software choice and far more on how carbon accounting is done. SBTi reviewers assess data quality, methodological decisions, boundaries, and documentation. If those elements are weak, targets fail validation or fall apart after approval, regardless of the platform used.
This article explains what actually matters for SBTi-aligned target setting and mitigation planning, based on how SBTi works in practice.
SBTi Alignment Starts With the Carbon Inventory
SBTi does not validate targets in isolation. Targets are assessed in the context of the underlying greenhouse gas inventory.
For an inventory to support SBTi, it must be:
Complete across Scope 1, Scope 2, and Scope 3
Aligned with the GHG Protocol
Consistent in methodology from year to year
Clearly documented and explainable
If material emissions sources are missing, poorly estimated, or inconsistently treated, SBTi alignment becomes fragile from the start. This expectation is reflected in the GHG Protocol’s guidance on value chain emissions accounting.
What “SBTi-Aligned” Actually Means
SBTi alignment is not a one-time submission. It is an ongoing condition.
To remain aligned, companies must be able to:
Defend their base year selection and emissions boundary
Apply approved SBTi target-setting methods correctly
Demonstrate year-over-year progress toward near-term targets
Recalculate emissions when structural changes occur
Maintain documentation that explains how and why numbers change
These elements reflect how submissions are assessed in practice, as outlined in the Science Based Targets initiative Criteria Assessment Indicators used during target review.
Platforms can store data. SBTi alignment depends on decisions.
Carbon Accounting, Target Setting, and Mitigation Are Not the Same
Many organizations struggle because these concepts are blurred.
Carbon accounting answers:
What are our emissions and where do they come from?
Target setting answers:
What rate of reduction is required to align with climate science?
Mitigation planning answers:
What actions will reduce emissions in reality, not just on paper?
SBTi requires all three to be coherent. Weakness in any one undermines the others.
Where Companies Commonly Run Into Trouble
Based on real SBTi review and post-approval challenges, common failure points include:
Incomplete or unstable Scope 3 data
Scope 3 often represents the majority of emissions and is the most scrutinized during SBTi review. Over-reliance on generic assumptions or undocumented estimates increases risk. The GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard emphasizes transparency, justification, and consistency over absolute precision in Scope 3 data.
Baselines that cannot be recalculated cleanly
When companies grow, restructure, or divest, baselines must be recalculated. If historical data and logic are unclear, targets lose credibility.
Targets disconnected from operational reality
Targets may be mathematically valid but unsupported by credible mitigation pathways. This creates long-term delivery risk.
Documentation gaps
If emissions numbers cannot be clearly explained to an external reviewer, they will be challenged.
None of these issues are solved by switching software.
What SBTi Reviewers Actually Expect to See
SBTi reviewers look for:
Clear emissions boundaries and consolidation approach
Transparent calculation methods
Consistent treatment of data across years
Justified assumptions, especially for Scope 3
Logical connection between the inventory, targets, and reduction plans
The question is not “Which platform was used?”
The question is “Does this data hold up?”
The Role of Mitigation Planning in SBTi Credibility
Mitigation planning is not required for initial SBTi validation, but it becomes unavoidable immediately afterward.
Companies that succeed long term can explain:
Which emissions sources matter most
Where reductions are expected to come from
Why those reductions are plausible within their business model
How progress will be tracked and adjusted
Without this clarity, targets remain theoretical.
How RyeStrategy Supports SBTi-Aligned Carbon Accounting
RyeStrategy does not provide carbon accounting software and does not recommend or evaluate platforms.
We work with companies to ensure their existing carbon accounting systems produce SBTi-aligned, audit-ready outputs that can withstand external scrutiny.
Our work focuses on:
Building and reviewing defensible GHG inventories
Strengthening Scope 3 boundaries, assumptions, and documentation
Ensuring baselines and recalculations align with SBTi expectations
Supporting credible target setting grounded in real emissions data
Preparing clients for SBTi review, customer requests, and assurance
SBTi credibility depends on decisions, documentation, and consistency, not software branding.
The Bottom Line
There is no “best” carbon accounting platform for SBTi.
There is only carbon accounting that is:
Methodologically sound
Transparently documented
Consistent over time
Connected to credible reduction pathways
If those conditions are met, SBTi alignment is achievable.
If they are not, no platform can compensate.
Want to strengthen your SBTi readiness?
Book a free strategy session to discuss your climate goals with a sustainability manager.
Sources:
GHG Protocol. Corporate Value Chain (Scope 3) Accounting and Reporting Standard.
https://ghgprotocol.org/sites/default/files/standards/Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf
Science Based Targets initiative. Criteria Assessment Indicators.
https://docs.sbtiservices.com/resources/CriteriaAssessmentIndicators.pdf
About RyeStrategy
Based in Seattle, RyeStrategy is a CDP-accredited, mission-oriented company specialized in carbon accounting, mitigation coaching, and climate disclosure solutions for organizations at any point in their sustainability journey. Learn how RyeStrategy helped Salesforce, Ideascale, and Wazoku achieve their sustainability goals.
From exhaustive carbon footprinting and mitigation coaching, to setting science-based targets and reporting climate data to CDP, SBTi or custom reporting platforms, RyeStrategy acts as a hands-on extension of the team, custom-tailoring services to fulfill climate disclosure requirements easily and accurately.
Meet with a sustainability specialist to learn more about RyeStrategy solutions.
