The organization calculates its current greenhouse gas emissions across its operations, including direct emissions (Scope 1) from its own activities, indirect emissions (Scope 2) from purchased electricity, and often indirect emissions (Scope 3) from its supply chain and other sources.

The organization determines its emissions reduction pathway that aligns with the overall climate goals. This involves setting a target that aims to limit global warming to a specific level, usually well below 2 degrees Celsius or 1.5 degrees Celsius.

The organization assesses the sectoral and regional emission reduction efforts necessary to achieve the chosen temperature goal. This ensures that the organization's target is in line with broader global efforts and is fair considering its industry and geographic context.

Based on the above analysis, the organization sets a specific emissions reduction target. This target could be a percentage reduction in emissions over a certain time frame, such as reducing emissions by 50% by 2030 compared to a baseline year.

Organizations committing to science-based targets provide regular progress reports on their emissions reductions. These reports are often verified by third-party experts to ensure transparency and credibility.