A key aspect of the SBTi audit process is the assessment of target setting and validation. Auditors verify that a company's targets align with the latest climate science and the Paris Agreement's goal of limiting global warming to 1.5°C. The ambition level of the targets is also evaluated to ensure they are sufficiently stringent to drive meaningful emissions reductions. Additionally, auditors assess the scope of the targets, ensuring that they cover all relevant emissions sources, including direct and indirect emissions.

The accuracy and completeness of a company's greenhouse gas (GHG) emissions inventory is another critical focus of the audit. Auditors check if appropriate methodologies and data sources have been used to calculate emissions. Data consistency over time and across different reporting periods is also verified.

The company's reduction strategies and plans are scrutinized to ensure they are aligned with its targets and the Paris Agreement. Auditors assess the feasibility and effectiveness of the proposed measures to achieve the targets. Risk management strategies related to climate change are also reviewed.

Governance and reporting are essential components of the SBTi audit. Auditors examine the company's governance structure and the role of the board and management in climate action. The quality and transparency of the company's climate-related disclosures are assessed. External assurance of the company's emissions data and targets is also verified.

By undergoing rigorous SBTi audits, companies can demonstrate their commitment to climate action and sustainability. This enhances their credibility, attracts investors, and positions them as climate leaders in the market. Additionally, SBTi certification helps companies mitigate climate-related risks and identify new business opportunities.