From ambition to action: How Metz works with Science Based Targets and Carbon Accounting

What is Science Based Targets – and how to get started 

As the climate challenge continues to grow, so does the need for measurable and science-based climate goals. That’s exactly where the Science Based Targets initiative (SBTi) plays a crucial role. 

Since 2022, Metz has had a validated climate target through SBTi – a significant and active step in our climate efforts. 

SBTI is the global standard for companies aiming to reduce their greenhouse gas emissions in line with climate science – and the Paris Agreement goal of limiting global warming to 1.5°C. 

The initiative is a collaboration between: 

  • CDP (Carbon Disclosure Project) 

  • UN Global Compact 

  • World Resources Institute (WRI) 

  • WWF 

By joining, companies commit to: 

  • Mapping their CO₂ footprint – Scope 1 and 2 (and Scope 3 for large companies) 

  • Setting concrete and measurable reduction targets 

  • Having their targets validated and published by SBTi 


 A Pathway for Small and Medium-Sized Enterprises (SME Route)

SBTi has developed a dedicated pathway for SMEs, making it easier to commit to impactful climate targets without the same complexity required of large corporations. 

  • Scope 1 and 2 targets must align with 1.5°C or “well-below 2°C” and the approval process is simplified 

  • Full mapping and validation of Scope 3 is not required initially; however, companies must still commit to tracking and reducing material Scope 3 emissions over time 

Through the SME route, Metz received SBTi validation in 2022: 

Why Science Based Targets? 

For Metz, SBTi is a natural extension of our participation in the UN Global Compact and our broader ESG strategy: 

  • It strengthens our credibility with customers and partners 

  • It provides structure and ensures that targets remain realistic and measurable 

  • It keeps us aligned with customers’ climate and responsible procurement expectations

 

A commitment that drives change

Our validated target is not symbolic – it drives continuous carbon reductions and data improvements, already influencing our approach to: 

  • Switching to 100% renewable electricity at all sites 

  • Improving energy efficiency across operations 

  • Enhancing data quality and transparency across Scope 1, 2 and 3 

We are already well on our way toward our 2030 target.
But for us, climate action isn’t about presenting polished results – it’s about making real, measurable reductions.

As a company without production, it’s important not to blur the lines between internal efficiency and product impact.

Reducing office energy use is positive, but it doesn’t mean that the products we distribute have a lower carbon footprint as a result.

That’s why our focus is on transparency and integrity – tracking what truly matters and continuously improving where we can make a real difference.

Because we believe climate action must be concrete, measurable and aligned with science. That’s exactly what Science Based Targets ensure. 

 

From targets to yearly tracking: How Metz works with Carbon Accounting

Setting science-based targets is one thing – tracking progress is another.

To ensure that our reductions are real and measurable, Metz works with carbon accounting, following the international Greenhouse Gas Protocol.
This provides the data foundation for our Science Based Target and helps us identify where further reductions are possible.

At Metz, we prepare a carbon inventory every year in line with the Greenhouse Gas Protocol, where we account for our CO₂ emissions as follows:

Scope 1 – Direct emissions

Company vehicles and natural gas for heating.

Scope 2 – Indirect emissions from energy

Electricity and district heating. Since 2021, we have used 100% renewable electricity (GoOs) and therefore report zero in Scope 2 (market-based) – while also disclosing an alternative figure (location-based) for full transparency.

Scope 3 – Other indirect emissions

Includes business travel, employee commuting, internal waste, purchased goods and services, as well as transport of goods.

Other downstream emissions are not included, as we do not have insight into, for example, how products are used or disposed of after sale to other businesses – or in which countries they are ultimately used.

By focusing on the areas where we have both the greatest impact and access to reliable data, we ensure a fair and useful picture of our climate footprint.

We use the inventory to:

  • Measure progress towards our Science Based Target (42% reduction in Scope 1 and 2 by 2030)

  • Track year-on-year developments

  • Identify where further emission reductions are possible

Our approach combines transparency and pragmatism: we focus on the data we can trust today, while continuously improving the scope and quality of our reporting.

How to Get Started

If you are an SME considering working with SBTi or carbon accounting, here are some practical steps to begin:

  • Start simple – measure Scope 1 and 2 emissions (energy, heating, company vehicles).

  • Commit to a reduction target aligned with 1.5°C or “well-below 2°C.”

  • Submit your target for SBTi validation – the SME route is faster and more affordable.

  • Collect data systematically – use energy bills, fuel invoices, and commuting surveys.

  • Expand gradually to Scope 3 – focus first on the most relevant categories for your business.

  • Use recognized standards and tools – in Denmark, Klimakompasset, a free online tool for calculating Scope 1, 2, and 3 emissions in line with the GHG Protocol.

Once you have your baseline, SBTi provides a clear and credible framework for setting targets and taking action.

👉 SMEs can read more about the dedicated SME pathway on the sbti website: https://sbtiservices.com/services/sme

No company can solve the climate challenge alone – but with shared standards and science-based action, we can all move faster in the right direction.

💬 Want to learn more about our climate targets – or how to get started with SBTi yourself?  We’re happy to share more about our experience. Don’t hesitate to reach out: csr@metz.dk

Camilla Feldschau Petersen

Sustainability & Compliance Manager

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UN Global Compact – what it is and how it can work for you