From where I have been involved, the Science Based Targets initiative (SBTi) have been very helpful in setting meaningful climate targets for large companies.

From where I have been involved, the Science Based Targets initiative (SBTi) have been very helpful in setting meaningful climate targets for large companies. They provide a clear standard, refuse to accept carbon offsets and have the right affiliation and reputation to be taken seriously in board rooms. This has left little wiggle room and made it so much easier to agree with senior management on what the company should commit to.