Protecting the climate together

A science-based target is a corporate climate reduction target for all the greenhouse gas emissions for which the company is responsible. The requirements for the climate target are based on scientific evidence and aligned with the Paris Agreement, which aims to limit global warming to a maximum of 1.5 degrees. The Science Based Targets initiative (SBTi) has developed a framework of standards and guidance to support corporate target setting (for more specific information, visit: https://sciencebasedtargets.org/standards-and-guidance).

A science-based target must include climate goals for the next five years. For Scope 1 and 2 emissions, an annual linear reduction of at least 4.2 percent compared to the base year must be achieved, and for Scope 3 emissions at least 2.5 percent. Sector-specific differences defined by the SBTi must be considered. Scope 3 targets are not mandatory for small and medium-sized enterprises (SMEs) or for companies where Scope 3 emissions make up less than 40 percent of their total  emissions (Scope 1, 2, and 3 emissions). 

The SBTi is a non-governmental organization (NGO) that provides a science-based methodology for defining climate targets. Its aim is to promote science-based target setting across industries. The sector and the size of a company are considered, to determine the contribution of a company to the Paris Agreement. For an SBTi-compliant and aligned target, it is sufficient to meet the SBTi criteria. External validation is not required, though it is generally recommended.

A science-based target encompasses all GHG emissions the company is responsible for – including emissions from production, marketing, delivery and related activities.
 

• Scope 1: Direct emissions from own sources (e.g. production, fleet)
• Scope 2: Indirect emissions from purchased energy
• Scope 3: Indirect emissions along the value chain (e.g. suppliers)

(SMEs and companies whose Scope 3 emissions represent less than 40 percent of total emissions are not required to set a Scope 3 target).

For 67 percent of the Scope 3 targets, companies must set either an absolute reduction target, an intensity target or a supplier engagement target in line with SBTi. 
Exemptions apply for SMEs and for companies whose Scope 3 emissions are below 40 percent of total emissions. These do not have to set a Scope 3 target.

According to the SBTi, SMEs must fulfill the following criteria:

• < 10,000 t CO₂e-emission per year (Scopes 1 and 2 combined)
• Do not belong or operate to sectors required to implement sector-specific standards (e.g. financial institutions or energy companies)
• Are not subsidiaries of a parent company whose combined operations fall under standard validations

Additionally, meet three or more of the following criteria: 

• Fewer than 10,000 t CO₂e emission per year
• Fewer than 250 employees
• Annual turnover below 50 million euros 
• Fewer than 25 million euros in total assets

Setting a science-based target is voluntary for DB suppliers. However, an increasing number of companies are setting their own science-based targets to meet their stakeholders’ expectations. DB expressly welcomes this development. Our goal is by 2029, 66 percent of suppliers (by emissions volume of the DB Group’s purchased goods, services, and capital goods (Scope 3.1/3.2)) will have adopted science-based emissions targets. We invite your active support in this effort.

A science-based target enhances a company’s competitiveness and attractiveness to investors or lenders. It also addresses current and forthcoming regulations, reduces exposure to carbon pricing, and mitigates cost risk (e.g. Carbon Border Adjustment Mechanism, etc.). In the future, the share of low-emission products and services will be increased by constantly expanding the consideration of their emissions associated with them into procurement decisions. Data transparency on emissions will become increasingly important for all parties involved.  

DB has calculated the GHG emissions of its purchased goods, services and capital goods using a spend-based approach. These Scope 3.1 and 3.2 emissions are derived based on the purchasing volume and an industry-average emission factor. The analysis  identifies the suppliers of DB responsible for the highest GHG emissions. SMEs are also included. Most of these suppliers are currently companies from Germany and other German-speaking European countries.

In the initial assessment, DB focused on suppliers that are particularly relevant for the Supplier Engagement Target (SET) based on their emissions volume. However, the group and quantity may change in the coming years due to fluctuations in purchasing volumes of emission-intensive product categories. To account these changes and to gain obtain a broader , DB plans to expand the number  of suppliers included in its SET efforts from 2026 onwards.

The SET paves the way for sustainable services or products made from recyclable, resource-efficient and/or environmentally friendly materials. As companies become climate-neutral, the production of their good and services will also become more climate-friendly over time.

DB publishes its greenhouse gas footprint and all related sustainability measures annually in its Integrated Report of the DB AG. GHG emissions are disclosed transparently by scopes and categories, in particular results related to the Supplier Engagement Target.

The query of science-based targets does not replace an existing sustainability assessment and rating, as these serve different objectives. DB does not have access to the specific climate-related data provided in such sustainability assessments and ratings. However, companies that calculate their greenhouse gas emissions and set climate targets can reuse this data for ratings such as EcoVadis and thus achieve a better score.

Further information can be found on the website of the Science Based Targets initiative (SBTi). If you have additional questions, please contact: klima@deutschebahn.com

To reduce greenhouse gas emissions in the supply chain, DB will progressively give preference to products and services with lower emissions in the future. This can be achieved either through corresponding description of the service or by incorporating criteria in the tender evaluation.

Construction projects on DB infrastructure affect Scope 3.1 and 3.2 emissions. These are greenhouse gas emissions caused by the purchase of goods, services and capital goods.

Scope 3 emissions include the emissions from other companies within value chain. These emissions are therefore also recorded by those companies in their own Scope 1 and 2 emissions. This double counting of emissions is intentional and necessary to ensure all emissions across the value chain are comprehensively captured.

IntegrityNext is a cloud-based platform that helps companies monitor and improve sustainability and compliance across their supply chains. It enables the collection, analysis, and management of supplier sustainability data (for example regarding climate targets). Data related to the Supplier Engagement Target is shared with DB through the corporate carbon footprint (CCF) assessment within the supplier profile on Integrity Next.

The data collection on the climate targets of DB suppliers is conducted exclusively via the IntegrityNext IT platform. Due to the large number of suppliers, DB must rely on consistent standards and therefore cannot evaluate inputs from other sources. DB chose IntegrityNext for the implementation of the German Supply Chain Due Dilligence Act (LkSG) and for querying the climate targets, therefore minimizing administrative effort and resource use for suppliers. Suppliers can also share their IntegrityNext information with other business partners beyond DB.

SBTi-aligned climate targets can be documented in the IntegrityNext assessment questionnaire. This is possible even without a formal, external SBTi validation. The reported targets in the CCF assessment are then evaluated based of the SBTi minimum requirements.