{"id":30571,"date":"2026-05-15T01:16:25","date_gmt":"2026-05-15T01:16:25","guid":{"rendered":"https:\/\/www.othellointernational.com\/?page_id=30571"},"modified":"2026-07-21T11:36:06","modified_gmt":"2026-07-21T11:36:06","slug":"science-based-targets-sbti","status":"publish","type":"page","link":"https:\/\/www.othellointernational.com\/th\/science-based-targets-sbti\/","title":{"rendered":"\u0e01\u0e32\u0e23\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e40\u0e1b\u0e49\u0e32\u0e2b\u0e21\u0e32\u0e22\u0e15\u0e32\u0e21\u0e2b\u0e25\u0e31\u0e01\u0e27\u0e34\u0e17\u0e22\u0e32\u0e28\u0e32\u0e2a\u0e15\u0e23\u0e4c (SBTi)"},"content":{"rendered":"\n<!-- ===================================================================\n     OTHELLO INTERNATIONAL \u2014 SCIENCE-BASED TARGETS (SBTi) \u2014 v10\n     URL: \/esg-advisory\/sbti-pathway\/\n     PARENT: \/esg-advisory\/ \u00b7 COLUMN 02 \u00b7 ITEM 2.4\n     The validation-submission service \u2014 Commit \u2192 Develop \u2192 Submit \u2192 Communicate \u2192 Disclose\n     v10 standard \u00b7 Corporate Net-Zero Standard v2 \u00b7 1.5\u00b0C aligned \u00b7 SBTi-validated\n   =================================================================== -->\n\n<style>.ico{display:inline-block;vertical-align:-.18em;flex:none;color:inherit}.eyebrow .ico{vertical-align:-.16em;margin-right:8px;opacity:.92}\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Poppins:wght@300;400;500;600;700;800;900&family=Fraunces:ital,wght@0,400;0,500;0,600;0,700;1,400;1,500;1,600&family=JetBrains+Mono:wght@400;500;600;700&family=Sarabun:wght@400;500;600&display=swap');\n\n.oth-sbti {\n  --black: #000000; 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letter-spacing: -0.02em; margin: 0 0 22px 0; color: var(--white); }\n.oth-sbti .section-head h2 .display { font-family: var(--font-display); font-style: italic; font-weight: 400; color: var(--red); }\n.oth-sbti .section-head .subtitle { font-size: 17px; color: var(--white-soft); max-width: 68ch; line-height: 1.65; }\n.oth-sbti .section-head .subtitle a { color: var(--red); text-decoration: none; border-bottom: 1px solid rgba(237,64,54,0.4); transition: border-color 0.2s; }\n.oth-sbti .section-head .subtitle a:hover { border-color: var(--red); }\n.oth-sbti .section-head.center .subtitle { margin-left: auto; margin-right: auto; }\n\n\/* ===== 5-STAGE JOURNEY TIMELINE (centerpiece) ===== *\/\n.oth-sbti .journey-wrap { background: var(--black-card); border: 1px solid var(--black-line); overflow: hidden; }\n.oth-sbti .journey-header { padding: 22px 32px; background: var(--black); border-bottom: 1px solid var(--black-line); display: flex; justify-content: space-between; align-items: center; flex-wrap: wrap; gap: 14px; }\n.oth-sbti .journey-header .jh-title { font-family: var(--font-mono); font-size: 11px; font-weight: 600; letter-spacing: 0.14em; text-transform: uppercase; color: var(--red); }\n.oth-sbti .journey-header .jh-total { font-family: var(--font-mono); font-size: 10.5px; color: var(--white-mute); letter-spacing: 0.06em; }\n.oth-sbti .journey-header .jh-total b { color: var(--white); }\n\n.oth-sbti .stages { display: grid; grid-template-columns: repeat(5, 1fr); gap: 1px; background: var(--black-line); }\n.oth-sbti .stage { background: var(--black-card); padding: 26px 22px; border-top: 4px solid; position: relative; display: flex; flex-direction: column; }\n.oth-sbti .stage.s1 { border-color: var(--commit); }\n.oth-sbti .stage.s2 { border-color: var(--develop); }\n.oth-sbti .stage.s3 { border-color: var(--submit); }\n.oth-sbti .stage.s4 { border-color: var(--communicate); }\n.oth-sbti .stage.s5 { border-color: var(--disclose); }\n.oth-sbti .stage .stage-num { font-family: var(--font-display); 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font-weight: 600; }\n.oth-sbti .stage .stage-timing { font-family: var(--font-mono); font-size: 9.5px; letter-spacing: 0.08em; color: var(--red); border-top: 1px solid var(--black-line); padding-top: 10px; text-transform: uppercase; font-weight: 600; line-height: 1.5; }\n.oth-sbti .stage .stage-timing b { color: var(--white); font-weight: 700; }\n\n.oth-sbti .gate { background: var(--black-soft); border-top: 2px solid var(--red); padding: 20px 32px; display: grid; grid-template-columns: auto 1fr; gap: 20px; align-items: center; }\n.oth-sbti .gate-badge { font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.16em; text-transform: uppercase; color: var(--white); background: var(--red); padding: 6px 14px; border-radius: 100px; font-weight: 700; white-space: nowrap; }\n.oth-sbti .gate-text { font-size: 13.5px; color: var(--white-soft); line-height: 1.5; }\n.oth-sbti .gate-text b { color: var(--white); font-weight: 600; }\n.oth-sbti .gate-text a { color: var(--red); text-decoration: none; border-bottom: 1px solid rgba(237,64,54,0.4); }\n\n.oth-sbti .journey-foot { padding: 20px 32px; background: var(--black); border-top: 1px solid var(--black-line); display: grid; grid-template-columns: repeat(4, 1fr); gap: 24px; }\n.oth-sbti .journey-foot .jf-stat .jf-label { font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.12em; text-transform: uppercase; color: var(--white-mute); margin-bottom: 6px; font-weight: 600; }\n.oth-sbti .journey-foot .jf-stat .jf-value { font-family: var(--font-display); font-style: italic; font-size: 22px; font-weight: 600; line-height: 1; color: var(--red); }\n.oth-sbti .journey-foot .jf-stat .jf-sub { font-size: 10.5px; color: var(--white-mute); margin-top: 4px; }\n\n\/* ===== SECTOR PATHWAYS GRID ===== *\/\n.oth-sbti .paths { display: grid; grid-template-columns: repeat(2, 1fr); gap: 16px; }\n.oth-sbti .path-card { background: var(--black-card); border: 1px solid var(--black-line); padding: 30px 28px; position: relative; transition: all 0.3s; overflow: hidden; display: flex; flex-direction: column; }\n.oth-sbti .path-card:hover { background: #1f1f1f; transform: translateY(-3px); border-color: rgba(237,64,54,0.4); }\n.oth-sbti .path-card::before { content: \"\"; position: absolute; top: 0; left: 0; width: 4px; height: 100%; background: var(--red); }\n.oth-sbti .path-card .pth-tag { display: inline-flex; align-items: center; gap: 6px; font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.14em; text-transform: uppercase; color: var(--red); background: rgba(237,64,54,0.10); border: 1px solid rgba(237,64,54,0.3); padding: 4px 10px; border-radius: 2px; margin-bottom: 16px; font-weight: 600; align-self: flex-start; }\n.oth-sbti .path-card h4 { font-family: var(--font-display); font-size: 22px; font-weight: 600; color: var(--white); margin: 0 0 8px 0; letter-spacing: -0.01em; line-height: 1.2; }\n.oth-sbti .path-card h4 em { font-style: italic; color: var(--red); font-weight: 500; }\n.oth-sbti .path-card .pth-sectors { font-family: var(--font-mono); font-size: 10.5px; letter-spacing: 0.06em; color: var(--white-mute); margin-bottom: 14px; padding-bottom: 12px; border-bottom: 1px dashed var(--black-line); font-weight: 600; text-transform: uppercase; }\n.oth-sbti .path-card .pth-sectors b { color: var(--white-soft); }\n.oth-sbti .path-card p { font-size: 13px; line-height: 1.6; color: var(--white-soft); margin: 0 0 14px 0; flex: 1; }\n.oth-sbti .path-card p b { color: var(--white); font-weight: 600; }\n.oth-sbti .path-card .pth-method { font-family: var(--font-mono); font-size: 9.5px; letter-spacing: 0.06em; color: var(--red); border-top: 1px solid var(--black-line); padding-top: 12px; line-height: 1.5; font-weight: 600; text-transform: uppercase; }\n.oth-sbti .path-card .pth-method b { color: var(--white); }\n<\/style>\n\n<div class=\"oth-sbti\" id=\"oth-sbti-top\">\n\n  <!-- v10 reading progress + section nav -->\n  <div class=\"reading-progress\" role=\"presentation\" aria-hidden=\"true\"><div class=\"reading-progress-fill\" id=\"ohReadingProgress\"><\/div><\/div>\n  <nav class=\"section-nav\" id=\"ohSectionNav\" aria-label=\"Jump to section\">\n    <a href=\"#journey\" class=\"sn-item\" data-section=\"journey\">5 Stages<\/a>\n    <a href=\"#pathways\" class=\"sn-item\" data-section=\"pathways\">Sector Pathways<\/a>\n    <a href=\"#methodology\" class=\"sn-item\" data-section=\"methodology\">6 Phases<\/a>\n    <a href=\"#bench\" class=\"sn-item\" data-section=\"bench\">The Bench<\/a>\n    <a href=\"#deliverables\" class=\"sn-item\" data-section=\"deliverables\">Deliverables<\/a>\n    <a href=\"#tiers\" class=\"sn-item\" data-section=\"tiers\">3 Tiers<\/a>\n    <a href=\"#use-cases\" class=\"sn-item\" data-section=\"use-cases\">Use Cases<\/a>\n    <a href=\"#faqs\" class=\"sn-item\" data-section=\"faqs\">FAQs<\/a>\n    <a href=\"#contact\" class=\"sn-item sn-cta\">Request Submission<\/a>\n  <\/nav>\n\n  <!-- STATUS STRIP -->\n  <div class=\"status-strip\">\n    <div class=\"wrap\">\n      <div class=\"status-row\">\n        <div class=\"left\"><span class=\"status-dot\" aria-hidden=\"true\"><\/span><span>ESG ADVISORY \u00b7 2.4 \u00b7 SCIENCE-BASED TARGETS \u00b7 SBTi VALIDATION SUBMISSION<\/span><\/div>\n        <div class=\"right\">Corporate Net-Zero Standard v2 <span style=\"color:var(--red);\">\u00b7<\/span> <b>1.5\u00b0C-aligned<\/b> <span style=\"color:var(--red);\">\u00b7<\/span> SBTi-validated \u00b7 third-party-verified<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n\n  <!-- HERO -->\n  <section class=\"hero\" id=\"hero\">\n    <div class=\"wrap\">\n      <div class=\"breadcrumb\">\n        <a href=\"\/\">Home<\/a><span class=\"sep\">\/<\/span><a href=\"\/esg-advisory\/\">ESG Advisory<\/a><span class=\"sep\">\/<\/span><span class=\"current\">Science-Based Targets (SBTi)<\/span>\n      <\/div>\n      <div class=\"hero-grid\">\n        <div class=\"hero-left\">\n          <div class=\"hero-tag\">\u2605 THE VALIDATION SERVICE \u00b7 COLUMN 02 \u00b7 2.4<\/div>\n          <h1>\n            Science-Based Targets.<br>\n            <span class=\"display\">Validated.<\/span><br>\n            <span class=\"display\">1.5\u00b0C-aligned.<\/span>\n          <\/h1>\n          <div class=\"accent-bar\" aria-hidden=\"true\"><\/div>\n          <p class=\"lead\">\n            The Science Based Targets initiative (SBTi) is the <strong>third-party validation system for corporate climate targets<\/strong> aligned with the Paris Agreement 1.5\u00b0C pathway. Validation requires near-term and (optionally) net-zero targets that satisfy specific criteria \u2014 ambition aligned with 1.5\u00b0C, Scope 3 coverage thresholds, sectoral pathway alignment where applicable (Power, FLAG, Buildings, Steel, Aluminium, Cement, Aviation, Maritime, Apparel &amp; Footwear, ICT), and base-year inventory completeness. Most first-time submissions fail validation on technical criteria. Othello builds the submission to pass \u2014 with full <strong>Corporate Net-Zero Standard v2<\/strong> compliance, sector-pathway alignment, and inventory base-year reconciliation. <span class=\"thai\">\u0e40\u0e1b\u0e49\u0e32\u0e2b\u0e21\u0e32\u0e22\u0e25\u0e14\u0e01\u0e32\u0e23\u0e1b\u0e25\u0e48\u0e2d\u0e22\u0e01\u0e4a\u0e32\u0e0b\u0e40\u0e23\u0e37\u0e2d\u0e19\u0e01\u0e23\u0e30\u0e08\u0e01\u0e15\u0e32\u0e21\u0e2b\u0e25\u0e31\u0e01\u0e27\u0e34\u0e17\u0e22\u0e32\u0e28\u0e32\u0e2a\u0e15\u0e23\u0e4c<\/span>\n          <\/p>\n          <div class=\"hero-stats\">\n            <div class=\"hero-stat\"><div class=\"lbl\">Standard<\/div><div class=\"val\">Corporate Net-Zero v2<\/div><div class=\"sub\">SBTi \u00b7 published 2024 \u00b7 in force<\/div><\/div>\n            <div class=\"hero-stat\"><div class=\"lbl\">Ambition test<\/div><div class=\"val\">1.5\u00b0C-aligned<\/div><div class=\"sub\">Scope 1+2 mandatory \u00b7 4.2% absolute \/ yr<\/div><\/div>\n            <div class=\"hero-stat\"><div class=\"lbl\">Scope 3 threshold<\/div><div class=\"val\">\u226567% of total<\/div><div class=\"sub\">where Scope 3 \u2265 40% of total emissions<\/div><\/div>\n            <div class=\"hero-stat\"><div class=\"lbl\">Standard turnaround<\/div><div class=\"val\">14\u201322 weeks<\/div><div class=\"sub\">commit-to-validate timeline<\/div><\/div>\n          <\/div>\n          <div class=\"ctas\">\n            <a href=\"#contact\" class=\"btn btn-primary\">\n              <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"22\" y1=\"2\" x2=\"11\" y2=\"13\"\/><polygon points=\"22 2 15 22 11 13 2 9 22 2\"\/><\/svg>\n              Request Submission\n            <\/a>\n            <a href=\"#journey\" class=\"btn btn-outline\">\n              <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><polyline points=\"12 5 19 12 12 19\"\/><\/svg>\n              See 5-Stage Journey\n            <\/a>\n          <\/div>\n        <\/div>\n        <div class=\"hero-right\">\n          <div class=\"hero-card\">\n            <div class=\"hero-card-label\">FIVE STAGES \u00b7 COMMIT TO DISCLOSE<\/div>\n            <h3>The validation journey. <em>Commit. Develop. Submit. Communicate. Disclose.<\/em><\/h3>\n            <div class=\"mini-journey\" aria-hidden=\"true\">\n              <div class=\"mj-step s1\">\n                <div class=\"mj-num\">1<\/div>\n                <div class=\"mj-name\">Commit<\/div>\n                <div class=\"mj-when\">~24 mo lead<\/div>\n              <\/div>\n              <div class=\"mj-step s2\">\n                <div class=\"mj-num\">2<\/div>\n                <div class=\"mj-name\">Develop<\/div>\n                <div class=\"mj-when\">10\u201314 wk<\/div>\n              <\/div>\n              <div class=\"mj-step s3\">\n                <div class=\"mj-num\">3<\/div>\n                <div class=\"mj-name\">Submit + validate<\/div>\n                <div class=\"mj-when\">3\u20136 mo<\/div>\n              <\/div>\n              <div class=\"mj-step s4\">\n                <div class=\"mj-num\">4<\/div>\n                <div class=\"mj-name\">Communicate<\/div>\n                <div class=\"mj-when\">post-validation<\/div>\n              <\/div>\n              <div class=\"mj-step s5\">\n                <div class=\"mj-num\">5<\/div>\n                <div class=\"mj-name\">Disclose + report<\/div>\n                <div class=\"mj-when\">annual cycle<\/div>\n              <\/div>\n            <\/div>\n            <div class=\"hero-card-stack\">\n              <div class=\"hero-card-row\"><span class=\"k\">Drafter<\/span><span class=\"v\">IFRS S2 + ISO 14064 + AA1000AS<\/span><\/div>\n              <div class=\"hero-card-row\"><span class=\"k\">Inventory check<\/span><span class=\"v\">TGO CFO + CFP Auditor<\/span><\/div>\n              <div class=\"hero-card-row\"><span class=\"k\">Bilingual<\/span><span class=\"v\">EN + TH lockstep<\/span><\/div>\n              <div class=\"hero-card-row\"><span class=\"k\">NDA<\/span><span class=\"v\">From first email<\/span><\/div>\n              <div class=\"hero-card-row\"><span class=\"k\">Quote turnaround<\/span><span class=\"v\">1 business hour<\/span><\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- 5-STAGE JOURNEY (centerpiece) -->\n  <section class=\"block alt\" id=\"journey\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M6 22a2 2 0 0 1-2-2V4a2 2 0 0 1 2-2h8a2.4 2.4 0 0 1 1.704.706l3.588 3.588A2.4 2.4 0 0 1 20 8v12a2 2 0 0 1-2 2z\" \/> <path d=\"M14 2v5a1 1 0 0 0 1 1h5\" \/> <path d=\"M10 9H8\" \/> <path d=\"M16 13H8\" \/> <path d=\"M16 17H8\" \/><\/svg>The Journey<\/div>\n        <h2>Five stages. <span class=\"display\">Commit to validated to disclosed.<\/span><\/h2>\n        <p class=\"subtitle\">SBTi defines a five-stage corporate journey from initial commitment to ongoing annual disclosure. The most-failed stage is Stage 3 (Submit + Validate) where technical validation criteria are tested against the submitted target proposal. Othello&#8217;s engagement scope covers Stages 2 + 3 + 4 \u2014 developing the target proposal to validation-pass standard, managing the submission process, and structuring the post-validation communications. Annual disclosure obligations (Stage 5) feed back into <a href=\"\/esg-advisory\/bilingual-sustainability-reporting\/\">bilingual sustainability reporting<\/a> and <a href=\"\/esg-advisory\/56-1-one-report-esg\/\">56-1 One Report<\/a> cycles.<\/p>\n      <\/div>\n\n      <div class=\"journey-wrap\">\n        <div class=\"journey-header\">\n          <div class=\"jh-title\">SBTi CORPORATE NET-ZERO JOURNEY \u00b7 5 STAGES<\/div>\n          <div class=\"jh-total\">FULL CYCLE <b>\u00b7<\/b> ~24 MONTHS COMMIT-TO-VALIDATED-DISCLOSED<\/div>\n        <\/div>\n\n        <div class=\"stages\">\n\n          <div class=\"stage s1\">\n            <div class=\"stage-num\">01<\/div>\n            <div class=\"stage-tag\">STAGE 01 \u00b7 COMMIT<\/div>\n            <h4>Submit <em>commitment letter<\/em><\/h4>\n            <p>Company submits a Commitment Letter to SBTi, becoming a &#8220;committed&#8221; company on the SBTi target dashboard. <b>24-month window opens<\/b> to develop targets, submit for validation, and receive validation outcome.<\/p>\n            <div class=\"stage-timing\">DURATION <b>\u00b7<\/b> ~1 week submission \u00b7 24-month validation window opens<\/div>\n          <\/div>\n\n          <div class=\"stage s2\">\n            <div class=\"stage-num\">02<\/div>\n            <div class=\"stage-tag\">STAGE 02 \u00b7 DEVELOP<\/div>\n            <h4>Build <em>target proposal<\/em><\/h4>\n            <p>Inventory base year established. Near-term + (optional) net-zero targets developed against <b>SBTi criteria<\/b>: ambition, scope, base year, target year, Scope 3 coverage threshold. <b>Sectoral pathway selection<\/b> where applicable.<\/p>\n            <div class=\"stage-timing\">DURATION <b>\u00b7<\/b> 10\u201314 weeks \u00b7 the Othello engagement core<\/div>\n          <\/div>\n\n          <div class=\"stage s3\">\n            <div class=\"stage-num\">03<\/div>\n            <div class=\"stage-tag\">STAGE 03 \u00b7 SUBMIT + VALIDATE<\/div>\n            <h4>SBTi <em>validation<\/em><\/h4>\n            <p>Formal submission via SBTi target submission form. <b>SBTi validation team reviews against 30+ criteria<\/b>. Common failure modes: insufficient Scope 3 coverage, ambition below 1.5\u00b0C threshold, base year inventory completeness, sectoral pathway misapplication. Iterative revision typical.<\/p>\n            <div class=\"stage-timing\">DURATION <b>\u00b7<\/b> 3\u20136 months SBTi review \u00b7 revision cycles common<\/div>\n          <\/div>\n\n          <div class=\"stage s4\">\n            <div class=\"stage-num\">04<\/div>\n            <div class=\"stage-tag\">STAGE 04 \u00b7 COMMUNICATE<\/div>\n            <h4>Public <em>announcement<\/em><\/h4>\n            <p>Validated targets published on SBTi target dashboard within 6 months of approval. Company communications: press release, investor announcement, sustainability page update, integrated report disclosure. <b>SBTi logo use rights activated<\/b> for compliant communications.<\/p>\n            <div class=\"stage-timing\">DURATION <b>\u00b7<\/b> ~6 weeks post-validation \u00b7 communications wave<\/div>\n          <\/div>\n\n          <div class=\"stage s5\">\n            <div class=\"stage-num\">05<\/div>\n            <div class=\"stage-tag\">STAGE 05 \u00b7 DISCLOSE<\/div>\n            <h4>Annual <em>reporting<\/em><\/h4>\n            <p>Annual progress disclosure required. <b>GHG inventory updated each cycle<\/b>. Target performance tracked. Sustainability report, 56-1 One Report, CDP, MSCI, DJSI submissions all read the same inventory + target data. <b>Re-validation required every 5 years<\/b> or upon material structural change.<\/p>\n            <div class=\"stage-timing\">DURATION <b>\u00b7<\/b> Ongoing annual \u00b7 feeds disclosure cycle<\/div>\n          <\/div>\n\n        <\/div>\n\n        <div class=\"gate\">\n          <span class=\"gate-badge\">\u2605 VALIDATION GATE<\/span>\n          <div class=\"gate-text\">Stage 3 is where <b>most first-time submissions stall or fail<\/b>. SBTi applies 30+ technical criteria across ambition, scope, base year, sectoral pathway alignment, Scope 3 coverage. The fix requires inventory rebuild, ambition recalibration, or sectoral pathway re-selection \u2014 adding 3\u20136 months and re-submission fees. Othello pre-validates the submission against the SBTi criteria checklist before submission, dramatically reducing first-pass failure rate. <a href=\"#methodology\">See 6-phase methodology \u2192<\/a><\/div>\n        <\/div>\n\n        <div class=\"journey-foot\">\n          <div class=\"jf-stat\">\n            <div class=\"jf-label\">VALIDATION WINDOW<\/div>\n            <div class=\"jf-value\">24 mo<\/div>\n            <div class=\"jf-sub\">from commitment letter<\/div>\n          <\/div>\n          <div class=\"jf-stat\">\n            <div class=\"jf-label\">OTHELLO ENGAGEMENT<\/div>\n            <div class=\"jf-value\">14\u201322 wk<\/div>\n            <div class=\"jf-sub\">stages 2 + 3 + 4<\/div>\n          <\/div>\n          <div class=\"jf-stat\">\n            <div class=\"jf-label\">SBTi CRITERIA<\/div>\n            <div class=\"jf-value\">30+<\/div>\n            <div class=\"jf-sub\">tested at validation<\/div>\n          <\/div>\n          <div class=\"jf-stat\">\n            <div class=\"jf-label\">RE-VALIDATION<\/div>\n            <div class=\"jf-value\">5 yr<\/div>\n            <div class=\"jf-sub\">or upon structural change<\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- SECTOR PATHWAYS -->\n  <section class=\"block\" id=\"pathways\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"m11 17 2 2a1 1 0 1 0 3-3\" \/> <path d=\"m14 14 2.5 2.5a1 1 0 1 0 3-3l-3.88-3.88a3 3 0 0 0-4.24 0l-.88.88a1 1 0 1 1-3-3l2.81-2.81a5.79 5.79 0 0 1 7.06-.87l.47.28a2 2 0 0 0 1.42.25L21 4\" \/> <path d=\"m21 3 1 11h-2\" \/> <path d=\"M3 3 2 14l6.5 6.5a1 1 0 1 0 3-3\" \/> <path d=\"M3 4h8\" \/><\/svg>Sector Pathways<\/div>\n        <h2>Sector-specific. <span class=\"display\">Where the cross-sector method doesn&#8217;t apply.<\/span><\/h2>\n        <p class=\"subtitle\">SBTi&#8217;s default method for Scope 1+2 targets is the <strong>Cross-Sector Absolute Reduction Approach<\/strong> \u2014 a 4.2% annual absolute reduction aligned with 1.5\u00b0C. But several sectors have <strong>sector-specific decarbonisation pathways<\/strong> that override the cross-sector default \u2014 because the cross-sector approach doesn&#8217;t reflect the sector&#8217;s actual decarbonisation physics. The most relevant sector pathways for Thai SET-listed companies are below. Selecting the wrong pathway (or applying cross-sector where a sector pathway is required) is a common validation failure.<\/p>\n      <\/div>\n      <div class=\"paths\">\n\n        <div class=\"path-card\">\n          <span class=\"pth-tag\">\u2605 MOST CONSEQUENTIAL FOR THAI SET<\/span>\n          <h4>FLAG <em>(Forest, Land, Agriculture)<\/em><\/h4>\n          <div class=\"pth-sectors\">SECTORS <b>\u00b7<\/b> Agriculture \u00b7 Food &amp; Beverage \u00b7 Aquaculture \u00b7 Timber \u00b7 Pulp &amp; Paper<\/div>\n          <p>The FLAG Guidance applies to companies in land-intensive sectors where land use, land-use change, and forestry (LULUCF) emissions are material. <b>Separate FLAG and non-FLAG targets are required<\/b> \u2014 they cannot be combined. Includes biogenic emissions, land-based removals, and deforestation-free commitments. Material for many SET-listed food and agribusiness companies.<\/p>\n          <div class=\"pth-method\">METHOD <b>\u00b7<\/b> FLAG SDA absolute + intensity \u00b7 separate target submission<\/div>\n        <\/div>\n\n        <div class=\"path-card\">\n          <span class=\"pth-tag\">SECTOR PATHWAY<\/span>\n          <h4>Power <em>(Electricity Generation)<\/em><\/h4>\n          <div class=\"pth-sectors\">SECTORS <b>\u00b7<\/b> Power generation \u00b7 Utilities \u00b7 Renewable energy IPP<\/div>\n          <p>The Power Sector Pathway uses the <b>Sectoral Decarbonization Approach (SDA)<\/b> \u2014 intensity-based targets in gCO\u2082\/kWh aligned with the IEA Net-Zero by 2050 scenario decarbonisation trajectory for power. Different intensity convergence point depending on starting position. Critical for Thai energy sector SET-listed companies.<\/p>\n          <div class=\"pth-method\">METHOD <b>\u00b7<\/b> SDA intensity \u00b7 IEA NZE convergence target<\/div>\n        <\/div>\n\n        <div class=\"path-card\">\n          <span class=\"pth-tag\">SECTOR PATHWAY<\/span>\n          <h4>Buildings <em>(Operations)<\/em><\/h4>\n          <div class=\"pth-sectors\">SECTORS <b>\u00b7<\/b> Real estate \u00b7 Property development \u00b7 REIT<\/div>\n          <p>The Buildings Sector Pathway applies to commercial real estate and property companies. <b>Operational energy use intensity<\/b> (kWh\/m\u00b2 or kgCO\u2082e\/m\u00b2) targets aligned with regional decarbonisation pathways. Embodied carbon (Cat 1 + 2 + 11) handled separately under Scope 3. Material for Thai REITs and property developers.<\/p>\n          <div class=\"pth-method\">METHOD <b>\u00b7<\/b> SDA \u00b7 operational + embodied carbon separate<\/div>\n        <\/div>\n\n        <div class=\"path-card\">\n          <span class=\"pth-tag\">SECTOR PATHWAY \u00b7 IF APPLICABLE<\/span>\n          <h4>Cement, Steel &amp; <em>Aluminium<\/em><\/h4>\n          <div class=\"pth-sectors\">SECTORS <b>\u00b7<\/b> Cement \u00b7 Steel \u00b7 Aluminium \u00b7 Hard-to-abate manufacturing<\/div>\n          <p>Sector-specific intensity pathways for hard-to-abate heavy industry. <b>Cement<\/b>: kgCO\u2082\/t cementitious product. <b>Steel<\/b>: kgCO\u2082\/t crude steel. <b>Aluminium<\/b>: kgCO\u2082\/t aluminium. All using SDA aligned with IEA NZE sector trajectory. Where Thai SET-listed companies operate in these segments, sector pathway is mandatory.<\/p>\n          <div class=\"pth-method\">METHOD <b>\u00b7<\/b> SDA \u00b7 sector-specific intensity targets<\/div>\n        <\/div>\n\n        <div class=\"path-card\">\n          <span class=\"pth-tag\">SECTOR PATHWAY \u00b7 LIMITED IN THAILAND<\/span>\n          <h4>Financial Sector <em>(Banks, Insurers, Asset Managers)<\/em><\/h4>\n          <div class=\"pth-sectors\">SECTORS <b>\u00b7<\/b> Banks \u00b7 Insurance \u00b7 Asset managers \u00b7 PE \/ sovereign wealth<\/div>\n          <p>The SBTi Financial Sector Standard requires <b>portfolio-aligned targets across lending, investment, and underwriting<\/b>. Methods: SDA Portfolio Coverage (% AUM in 1.5\u00b0C-aligned issuers), Temperature Rating, or Sector-Specific Sub-Portfolio Pathways. <b>PCAF inventory required<\/b>. <a href=\"\/esg-advisory\/ghg-inventory\/\" style=\"color: var(--red);\">GHG Inventory Cat 15 with PCAF \u2192<\/a><\/p>\n          <div class=\"pth-method\">METHOD <b>\u00b7<\/b> Financial Sector Standard \u00b7 PCAF base \u00b7 3 methods<\/div>\n        <\/div>\n\n        <div class=\"path-card\">\n          <span class=\"pth-tag\">CROSS-SECTOR DEFAULT<\/span>\n          <h4>All other <em>sectors<\/em><\/h4>\n          <div class=\"pth-sectors\">SECTORS <b>\u00b7<\/b> Manufacturing \u00b7 Tech \u00b7 Healthcare \u00b7 Consumer goods \u00b7 Services<\/div>\n          <p>The default for sectors without a specific pathway. <b>Cross-Sector Absolute Reduction Approach<\/b>: minimum 4.2% absolute reduction per year on Scope 1+2 (1.5\u00b0C-aligned). For Scope 3, either absolute reduction (4.2%\/yr or 2.5%\/yr depending on target type) or intensity reduction. <b>The most common pathway for Thai SET-listed companies<\/b> outside FLAG, Power, Buildings, and heavy industry.<\/p>\n          <div class=\"pth-method\">METHOD <b>\u00b7<\/b> Cross-Sector \u00b7 4.2% abs\/yr Scope 1+2<\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n<style>\n\/* PART 2 CSS *\/\n\/* Methodology (6 phases) *\/\n.oth-sbti .meth { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; }\n.oth-sbti .meth-step { background: var(--black-card); border: 1px solid var(--black-line); padding: 30px 26px; position: relative; transition: all 0.3s; }\n.oth-sbti .meth-step::before { content: \"\"; position: absolute; top: 0; left: 0; width: 100%; height: 3px; background: var(--red); }\n.oth-sbti .meth-step:hover { background: #1f1f1f; transform: translateY(-3px); }\n.oth-sbti .meth-circle { width: 52px; height: 52px; background: var(--red); 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}\n.oth-sbti .meth-step .meth-output b { color: var(--white); }\n\n\/* Bench (shared component) *\/\n.oth-sbti .bench-strip { display: grid; grid-template-columns: 1fr 1fr; gap: 28px; align-items: stretch; }\n.oth-sbti .bench-left { background: linear-gradient(135deg, var(--red-dark) 0%, var(--red-deep) 100%); color: var(--white); padding: 40px 36px; position: relative; overflow: hidden; }\n.oth-sbti .bench-left::before { content: \"\\2605\"; position: absolute; top: -40px; right: -20px; font-family: var(--font-display); font-size: 240px; line-height: 1; color: var(--white); opacity: 0.08; }\n.oth-sbti .bench-left .bl-eyebrow { font-family: var(--font-mono); font-size: 11px; letter-spacing: 0.18em; text-transform: uppercase; color: rgba(255,255,255,0.85); margin-bottom: 18px; display: flex; align-items: center; gap: 10px; position: relative; z-index: 2; }\n.oth-sbti .bench-left .bl-eyebrow::before { content: \"\"; width: 32px; height: 1px; background: rgba(255,255,255,0.6); }\n.oth-sbti .bench-left h3 { font-family: var(--font-display); font-style: italic; font-size: clamp(22px, 2.6vw, 30px); line-height: 1.25; font-weight: 500; color: var(--white); margin: 0 0 18px 0; position: relative; z-index: 2; }\n.oth-sbti .bench-left h3 em { font-style: normal; font-weight: 600; }\n.oth-sbti .bench-left p { font-size: 14.5px; line-height: 1.7; color: rgba(255,255,255,0.92); margin: 0 0 14px 0; position: relative; z-index: 2; }\n.oth-sbti .bench-left a { color: var(--white); text-decoration: none; border-bottom: 1px solid rgba(255,255,255,0.5); font-weight: 600; }\n.oth-sbti .bench-right { background: var(--black-card); border: 1px solid var(--black-line); padding: 32px 30px; }\n.oth-sbti .bench-list { display: grid; gap: 12px; }\n.oth-sbti .bench-row { display: grid; grid-template-columns: minmax(140px, auto) 1fr; gap: 16px; align-items: start; padding: 12px 0; border-bottom: 1px solid var(--black-line); }\n.oth-sbti .bench-row:last-child { border-bottom: none; }\n.oth-sbti .bench-row .br-cred { font-family: var(--font-mono); font-size: 11.5px; font-weight: 600; color: var(--red); letter-spacing: 0.06em; line-height: 1.3; }\n.oth-sbti .bench-row .br-desc { font-size: 13px; color: var(--white-soft); line-height: 1.5; }\n.oth-sbti .bench-row .br-desc b { color: var(--white); font-weight: 600; }\n\n\/* Deliverables *\/\n.oth-sbti .deliv-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; }\n.oth-sbti .deliv-card { background: var(--black-card); border: 1px solid var(--black-line); padding: 28px 26px; position: relative; transition: all 0.3s; overflow: hidden; display: flex; flex-direction: column; }\n.oth-sbti .deliv-card:hover { background: #1f1f1f; transform: translateY(-3px); border-color: rgba(237,64,54,0.4); }\n.oth-sbti .deliv-card::before { content: \"\"; position: absolute; top: 0; left: 0; width: 100%; height: 2px; background: var(--red); transform: scaleX(0.3); transform-origin: left; transition: transform 0.4s; }\n.oth-sbti .deliv-card:hover::before { transform: scaleX(1); }\n.oth-sbti .deliv-card .dc-tag { display: inline-block; align-self: flex-start; font-family: var(--font-mono); font-size: 9.5px; letter-spacing: 0.14em; text-transform: uppercase; color: var(--red); border: 1px solid rgba(237,64,54,0.4); padding: 4px 10px; border-radius: 2px; margin-bottom: 16px; font-weight: 600; }\n.oth-sbti .deliv-card h4 { font-family: var(--font-display); font-size: 21px; font-weight: 600; color: var(--white); margin: 0 0 8px 0; line-height: 1.2; letter-spacing: -0.01em; }\n.oth-sbti .deliv-card h4 .display { font-style: italic; color: var(--red); font-weight: 500; }\n.oth-sbti .deliv-card .dc-meta { font-family: var(--font-mono); font-size: 10.5px; color: var(--white-mute); margin-bottom: 14px; letter-spacing: 0.04em; }\n.oth-sbti .deliv-card p { font-size: 13px; line-height: 1.6; color: var(--white-soft); margin: 0 0 14px 0; flex: 1; }\n.oth-sbti .deliv-card p b { color: var(--white); }\n.oth-sbti .deliv-card p a { color: var(--red); text-decoration: none; border-bottom: 1px solid rgba(237,64,54,0.4); }\n.oth-sbti .deliv-card .dc-format { font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.10em; color: var(--red); border-top: 1px solid var(--black-line); padding-top: 12px; text-transform: uppercase; font-weight: 600; }\n.oth-sbti .deliv-card .dc-format b { color: var(--white); }\n<\/style>\n\n  <!-- 6-PHASE METHODOLOGY -->\n  <section class=\"block alt\" id=\"methodology\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M6 22a2 2 0 0 1-2-2V4a2 2 0 0 1 2-2h8a2.4 2.4 0 0 1 1.704.706l3.588 3.588A2.4 2.4 0 0 1 20 8v12a2 2 0 0 1-2 2z\" \/> <path d=\"M14 2v5a1 1 0 0 0 1 1h5\" \/> <path d=\"m9 15 2 2 4-4\" \/><\/svg>The Methodology<\/div>\n        <h2>Six phases. <span class=\"display\">From base-year prep to validation-ready submission.<\/span><\/h2>\n        <p class=\"subtitle\">SBTi submission development runs as a structured six-phase workflow producing a submission that passes SBTi technical validation on first review. Each phase has a designated specialist on the in-house bench. The pre-submission validation gate (Phase 5) is what dramatically reduces failure rate \u2014 most engagements that bypass this gate stall in SBTi review cycles for 6+ months. Standard duration 14\u201322 weeks; commit-only 2 weeks (Stage 1 only); full programme 22\u201330 weeks (with new inventory build prerequisite).<\/p>\n      <\/div>\n      <div class=\"meth\">\n\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">1<\/div>\n          <h4>Inventory Foundation<\/h4>\n          <div class=\"duration\">WEEK 1\u20134 \u00b7 BASE YEAR + COVERAGE<\/div>\n          <p>The most-failed precondition. <b>Base year inventory verified against SBTi requirements<\/b>: Scope 1 + 2 complete; Scope 3 \u226540% materiality test result; PCAF data quality tiers per category. Where inventory falls short, <b>inventory uplift via <a href=\"\/esg-advisory\/ghg-inventory\/\" style=\"color: var(--red);\">GHG Inventory service<\/a> precedes target development<\/b>. Base year typically last completed reporting period (\u22642 years prior to commitment date).<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Base Year Inventory Memo<\/div>\n        <\/div>\n\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">2<\/div>\n          <h4>Pathway &amp; Target Type<\/h4>\n          <div class=\"duration\">WEEK 3\u20136 \u00b7 SECTOR-PATHWAY GATE<\/div>\n          <p><b>Sector classification verified<\/b> against SBTi sector pathways. Where company falls in FLAG, Power, Buildings, Cement, Steel, Aluminium, Aviation, Maritime, Apparel, ICT, or Financial Sector \u2014 <b>sector-specific pathway methodology applied<\/b>. Otherwise Cross-Sector Absolute Reduction Approach. Target type selected: absolute reduction vs intensity vs portfolio coverage. Target year horizons: near-term (5\u201310 yr) + optional net-zero (long-term).<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Pathway &amp; Target Type Memo<\/div>\n        <\/div>\n\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">3<\/div>\n          <h4>Ambition Calibration<\/h4>\n          <div class=\"duration\">WEEK 5\u201310 \u00b7 1.5\u00b0C TEST<\/div>\n          <p>The technical target proposal drafted. <b>Scope 1+2 minimum 4.2% absolute reduction\/yr<\/b> (cross-sector) or sectoral pathway intensity targets. <b>Scope 3 minimum 2.5% absolute or intensity<\/b> with appropriate coverage threshold. Sectoral pathway intensity convergence calculated to IEA NZE trajectory for SDA targets. Where company already publicly committed to specific ambition, <b>back-test against SBTi criteria<\/b> before submission.<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Draft Target Proposal<\/div>\n        <\/div>\n\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">4<\/div>\n          <h4>Transition Plan Alignment<\/h4>\n          <div class=\"duration\">WEEK 7\u201312 \u00b7 OPERATIONAL VIABILITY<\/div>\n          <p>Target proposal tested against operational viability. <b>Decarbonisation levers identified<\/b> per scope: energy efficiency, renewable PPA, fuel switching, process electrification, refrigerant phase-down, supplier engagement (Scope 3 Cat 1), product redesign (Scope 3 Cat 11). Capital allocation alignment with target trajectory. Internal carbon price integration where applicable. Aligned with IFRS S2 \u00a7 14 transition plan disclosure.<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Transition Plan Linkage Memo<\/div>\n        <\/div>\n\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">5<\/div>\n          <h4>\u2605 Pre-Submission Validation<\/h4>\n          <div class=\"duration\">WEEK 10\u201314 \u00b7 30+ CRITERIA CHECK<\/div>\n          <p>The gate that dramatically reduces SBTi rejection rate. <b>Full 30+ criteria checklist applied to draft submission<\/b> before formal filing. Ambition threshold \u00b7 scope coverage \u00b7 sectoral pathway selection \u00b7 base year alignment \u00b7 target year horizons \u00b7 re-validation interval \u00b7 communications restrictions \u00b7 offset language compliance. Issues remediated in advance. <b>Most engagements pass first SBTi review where this gate is applied.<\/b><\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Pre-Submission Validation Report<\/div>\n        <\/div>\n\n        <div class=\"meth-step\">\n          <div class=\"meth-circle\">6<\/div>\n          <h4>SBTi Submission + Response<\/h4>\n          <div class=\"duration\">WEEK 14\u201322+ \u00b7 FORMAL FILING + REVIEW<\/div>\n          <p>Formal submission via the SBTi target submission form. <b>3\u20136 month SBTi validation review<\/b>. SBTi queries handled and responses drafted within review window. Where validation requires revision (typically minor when pre-validation gate applied), revision response prepared. <b>Post-validation communications pack<\/b> drafted in parallel for activation upon approval: press release, investor announcement, sustainability page update, integrated report disclosure.<\/p>\n          <div class=\"meth-output\">OUTPUT <b>\u00b7<\/b> Submission File + Communications Pack<\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- THE BENCH -->\n  <section class=\"block\" id=\"bench\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M16 21v-2a4 4 0 0 0-4-4H6a4 4 0 0 0-4 4v2\" \/> <path d=\"M16 3.128a4 4 0 0 1 0 7.744\" \/> <path d=\"M22 21v-2a4 4 0 0 0-3-3.87\" \/> <circle cx=\"9\" cy=\"7\" r=\"4\" \/><\/svg>The Specialist Bench<\/div>\n        <h2>Eight credentials. <span class=\"display\">Drafting to the validation criteria.<\/span><\/h2>\n        <p class=\"subtitle\">SBTi validation testing is structured and quantitative. Targets either pass the 30+ criteria or they don&#8217;t \u2014 and rejection lengthens the timeline by 3\u20136 months per cycle. The credentials that matter most are the ones that produce the underlying technical inputs: ISO 14064 Lead Auditor for the inventory base year; TGO CFO + CFP Auditor for Thai national reconciliation; IFRS Foundation-certified specialist for the transition plan alignment to IFRS S2 \u00a7 14; AA1000AS ACSAP for assurance-readiness when SBTi requires third-party verification of base year emissions (net-zero target validation increasingly requires this). <a href=\"\/our-team\/\">Meet the named bench \u2192<\/a> \u00b7 <a href=\"\/esg-advisory\/#bench\">Full bench register \u2192<\/a><\/p>\n      <\/div>\n      <div class=\"bench-strip\">\n        <div class=\"bench-left\">\n          <div class=\"bl-eyebrow\">\u2605 THE PRE-VALIDATION GATE<\/div>\n          <h3>Submission built to pass <em>before<\/em> SBTi reviewers see it. First-pass validation.<\/h3>\n          <p>The conventional SBTi consulting model: target proposal drafted to a &#8220;reasonable&#8221; 1.5\u00b0C approximation, submitted to SBTi, then iteratively revised over 3\u20136 months as SBTi reviewers flag technical issues. Each revision cycle adds months and re-submission complexity. The company&#8217;s commitment window narrows; the validation timeline drifts; the public communications strategy stalls.<\/p>\n          <p>Othello inverts this. The <strong>Pre-Submission Validation gate (Phase 5)<\/strong> applies the SBTi 30+ criteria checklist <strong>before<\/strong> formal submission. The <strong>IFRS Foundation-certified specialist drafts the transition plan alignment<\/strong>; the <strong>ISO 14064 Lead Auditor verifies the base year inventory<\/strong>; the <strong>TGO CFO + CFP Auditor reconciles Thai national submission<\/strong>; the <strong>AA1000AS ACSAP prepares for net-zero target third-party verification<\/strong>. Submissions that pass this internal gate dramatically reduce SBTi rejection rate. Available for verification at procurement stage.<\/p>\n        <\/div>\n        <div class=\"bench-right\">\n          <div class=\"bench-list\">\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">ISO 14064<br>Lead Auditor<\/div>\n              <div class=\"br-desc\"><b>CQI \/ IRCA accredited<\/b> (June 2024). Verifies the base year inventory against SBTi data quality requirements. Same credential external verifiers hold \u2014 meaning base year is verification-ready for the SBTi requirement that net-zero targets have third-party-verified base year emissions.<\/div>\n            <\/div>\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">IFRS S1 &amp; S2<br>Certified<\/div>\n              <div class=\"br-desc\"><b>IFRS Foundation<\/b> (2025). Drafts the transition plan alignment connecting SBTi targets with IFRS S2 \u00a7 14 disclosure. Ensures the SBTi target system reconciles with the company&#8217;s IFRS S2 climate disclosure narrative.<\/div>\n            <\/div>\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">TGO CFO + CFP<br>Auditor<\/div>\n              <div class=\"br-desc\"><b>Thailand GHG Management Organization<\/b> Auditor \u2014 CFO + CFP (2020). Reconciles SBTi base year inventory with Thai national TGO submission methodology. Catches the GWP factor differences that affect SBTi base year alignment.<\/div>\n            <\/div>\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">AA1000AS<br>ACSAP<\/div>\n              <div class=\"br-desc\"><b>Associate Certified Sustainability Assurance Practitioner<\/b> \u2014 AccountAbility (June 2024). Drafts the inventory and target system to <b>AA1000AS Type 1 + Type 2 assurance-readiness<\/b>. Where SBTi requires third-party verification for net-zero target validation, the engagement coordinates external assurer without re-drafting.<\/div>\n            <\/div>\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">GRI 2021<br>Certified Trainer<\/div>\n              <div class=\"br-desc\"><b>FTPI \/ GRI Partner<\/b> (June 2023). Drafts the post-validation public communications aligned with GRI 305-5 emissions reduction disclosure conventions. Ensures the SBTi narrative flows into GRI-compliant sustainability reporting.<\/div>\n            <\/div>\n            <div class=\"bench-row\">\n              <div class=\"br-cred\">VERRA + CORSIA<br>Verifier<\/div>\n              <div class=\"br-desc\"><b>VERRA Lead Assessor + ICAO CORSIA Verification<\/b>. Handles the SBTi offset-reliance disclosure for net-zero targets. SBTi requires explicit disclosure of any reliance on carbon credits with ICVCM CCP alignment. VERRA + CORSIA credentials enable defensible offset programme disclosure.<\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- DELIVERABLES -->\n  <section class=\"block alt\" id=\"deliverables\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M3.85 8.62a4 4 0 0 1 4.78-4.77 4 4 0 0 1 6.74 0 4 4 0 0 1 4.78 4.78 4 4 0 0 1 0 6.74 4 4 0 0 1-4.77 4.78 4 4 0 0 1-6.75 0 4 4 0 0 1-4.78-4.77 4 4 0 0 1 0-6.76Z\" \/> <path d=\"m9 12 2 2 4-4\" \/><\/svg>What You Receive<\/div>\n        <h2>Six deliverables. <span class=\"display\">Submission-ready. Communications-ready.<\/span><\/h2>\n        <p class=\"subtitle\">An SBTi engagement produces six interlocking deliverables \u2014 the base year inventory verification memo, the pathway and target type selection memo, the draft target proposal, the transition plan linkage memo, the pre-submission validation report, and the SBTi submission file + post-validation communications pack. Each deliverable is bilingual EN\/TH where applicable and drafted for SBTi technical defensibility plus IFRS S2 \u00a7 14 transition plan integration.<\/p>\n      <\/div>\n      <div class=\"deliv-grid\">\n\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">\u2605 FOUNDATION<\/span>\n          <h4>Base Year Inventory <span class=\"display\">Verification Memo<\/span><\/h4>\n          <div class=\"dc-meta\">PDF + XLSX \u00b7 BILINGUAL \u00b7 SBTi-ALIGNED<\/div>\n          <p>The technical foundation. <b>Base year inventory verified against SBTi data quality requirements<\/b> \u2014 Scope 1+2 completeness, Scope 3 coverage threshold (\u226567% where Scope 3 is \u226540% of total emissions), PCAF data quality tiers per category, base year selection rationale, structural change reconciliation. Drafted by in-house ISO 14064 Lead Auditor. <a href=\"\/esg-advisory\/ghg-inventory\/\" style=\"color: var(--red);\">GHG Inventory service \u2192<\/a> if base year build precedes.<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .pdf + .xlsx \u00b7 audit-trail-complete<\/div>\n        <\/div>\n\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">PATHWAY SELECTION<\/span>\n          <h4>Pathway &amp; <span class=\"display\">Target Type Memo<\/span><\/h4>\n          <div class=\"dc-meta\">PDF \u00b7 SECTOR-CLASSIFICATION<\/div>\n          <p>The decision document. <b>SBTi sector classification confirmed<\/b>; sector pathway methodology selected (or Cross-Sector default justified); target type selected per scope (absolute reduction vs intensity vs portfolio coverage); target year horizons set (near-term 5\u201310 yr + optional net-zero). FLAG vs non-FLAG split where applicable. Documented for SBTi reviewer transparency.<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .pdf \u00b7 bilingual EN\/TH<\/div>\n        <\/div>\n\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">\u2605 DRAFT TARGET<\/span>\n          <h4>Draft Target <span class=\"display\">Proposal<\/span><\/h4>\n          <div class=\"dc-meta\">DOCX + XLSX \u00b7 1.5\u00b0C-ALIGNED<\/div>\n          <p>The submission core. <b>Scope 1+2 targets meeting minimum 4.2% absolute\/yr cross-sector ambition (or sectoral SDA intensity targets); Scope 3 targets at appropriate ambition + coverage; near-term + optional net-zero targets<\/b>. Target language drafted to SBTi submission form requirements. Trajectory tables for each target. Internal sign-off pack for board approval before formal submission.<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .docx + .xlsx \u00b7 board-ready<\/div>\n        <\/div>\n\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">TRANSITION ALIGNMENT<\/span>\n          <h4>Transition Plan <span class=\"display\">Linkage Memo<\/span><\/h4>\n          <div class=\"dc-meta\">PDF \u00b7 IFRS S2 \u00a7 14 ALIGNED<\/div>\n          <p>The operational viability check. <b>Decarbonisation levers identified per scope: energy efficiency, renewable PPA, fuel switching, process electrification, refrigerant phase-down, supplier engagement, product redesign<\/b>. Capital allocation alignment with target trajectory. Internal carbon price integration. <b>Linked to IFRS S2 \u00a7 14 transition plan disclosure<\/b> so the SBTi system aligns with regulatory climate disclosure.<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .pdf \u00b7 bilingual \u00b7 IFRS-aligned<\/div>\n        <\/div>\n\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">\u2605 THE GATE<\/span>\n          <h4>Pre-Submission <span class=\"display\">Validation Report<\/span><\/h4>\n          <div class=\"dc-meta\">PDF + XLSX \u00b7 30+ CRITERIA CHECKLIST<\/div>\n          <p>The gate that dramatically reduces SBTi rejection rate. <b>Full 30+ SBTi criteria checklist applied to draft submission before formal filing<\/b>: ambition \u00b7 scope \u00b7 base year \u00b7 target year \u00b7 sectoral pathway \u00b7 Scope 3 coverage \u00b7 communications restrictions \u00b7 offset language \u00b7 re-validation interval. Issues remediated before submission. Most submissions passing this internal gate pass first SBTi review.<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> .pdf + .xlsx \u00b7 pre-submission gate<\/div>\n        <\/div>\n\n        <div class=\"deliv-card\">\n          <span class=\"dc-tag\">\u2605 SUBMISSION + COMMS<\/span>\n          <h4>SBTi Submission File <span class=\"display\">+ Communications Pack<\/span><\/h4>\n          <div class=\"dc-meta\">MULTI-FORMAT \u00b7 POST-VALIDATION READY<\/div>\n          <p>The final pack. <b>Formal SBTi target submission form data complete<\/b>. SBTi reviewer query response protocol agreed. <b>Post-validation communications pack pre-drafted<\/b> for activation upon approval: press release, investor announcement, sustainability page update, integrated report disclosure language, SBTi target dashboard summary. SBTi logo use rights protocol documented.<\/p>\n          <div class=\"dc-format\">FORMAT <b>\u00b7<\/b> multi-format \u00b7 bilingual<\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n<style>\n\/* PART 3 CSS *\/\n\/* 3 tiers *\/\n.oth-sbti .tiers { display: grid; grid-template-columns: repeat(3, 1fr); gap: 18px; }\n.oth-sbti .tier-card { background: var(--black-card); border: 1px solid var(--black-line); padding: 36px 30px; position: relative; transition: all 0.3s; display: flex; flex-direction: column; }\n.oth-sbti .tier-card.featured { border-color: var(--red); }\n.oth-sbti .tier-card.featured::before { content: \"RECOMMENDED\"; position: absolute; top: -10px; left: 24px; background: var(--red); color: var(--white); font-family: var(--font-mono); font-size: 9.5px; letter-spacing: 0.14em; padding: 4px 10px; border-radius: 2px; font-weight: 600; }\n.oth-sbti .tier-card:hover { background: #1f1f1f; transform: translateY(-3px); }\n.oth-sbti .tier-card .tc-tier { font-family: var(--font-mono); font-size: 10.5px; letter-spacing: 0.16em; text-transform: uppercase; color: var(--red); font-weight: 600; margin-bottom: 14px; }\n.oth-sbti .tier-card h3 { font-family: var(--font-display); font-style: italic; font-size: 28px; font-weight: 600; color: var(--white); margin: 0 0 6px 0; letter-spacing: -0.01em; line-height: 1.15; }\n.oth-sbti .tier-card .tc-duration { font-family: var(--font-mono); font-size: 11px; color: var(--white-mute); margin-bottom: 20px; padding-bottom: 18px; border-bottom: 1px solid var(--black-line); letter-spacing: 0.04em; }\n.oth-sbti .tier-card .tc-duration b { color: var(--red); font-weight: 600; }\n.oth-sbti .tier-card .tc-list { list-style: none; padding: 0; margin: 0 0 18px 0; flex: 1; }\n.oth-sbti .tier-card .tc-list li { font-size: 13px; line-height: 1.5; color: var(--white-soft); padding: 9px 0; padding-left: 24px; position: relative; border-bottom: 1px dashed var(--black-line); }\n.oth-sbti .tier-card .tc-list li:last-child { border-bottom: none; }\n.oth-sbti .tier-card .tc-list li::before { content: \"\u2713\"; position: absolute; left: 0; color: var(--green); font-weight: 700; }\n.oth-sbti .tier-card .tc-list li.no::before { content: \"\u2014\"; color: var(--white-dim); }\n.oth-sbti .tier-card .tc-list li.no { color: var(--white-dim); }\n.oth-sbti .tier-card .tc-list li b { color: var(--white); font-weight: 600; }\n.oth-sbti .tier-card .tc-best { font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.10em; color: var(--red); border-top: 1px solid var(--black-line); padding-top: 14px; text-transform: uppercase; font-weight: 600; line-height: 1.5; }\n.oth-sbti .tier-card .tc-best b { color: var(--white); font-weight: 700; }\n\n\/* Use cases *\/\n.oth-sbti .uc-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 18px; }\n.oth-sbti .uc-card { background: var(--black-card); border: 1px solid var(--black-line); padding: 32px 28px; position: relative; transition: all 0.3s; overflow: hidden; display: flex; flex-direction: column; }\n.oth-sbti .uc-card:hover { background: #1f1f1f; transform: translateY(-3px); border-color: rgba(237,64,54,0.4); }\n.oth-sbti .uc-card::before { content: \"\"; position: absolute; top: 0; left: 0; width: 3px; height: 100%; background: var(--red); transform: scaleY(0.3); transform-origin: top; transition: transform 0.4s; }\n.oth-sbti .uc-card:hover::before { transform: scaleY(1); }\n.oth-sbti .uc-card .uc-icon { width: 44px; height: 44px; background: rgba(237,64,54,0.10); border: 1px solid rgba(237,64,54,0.3); border-radius: 50%; display: flex; align-items: center; justify-content: center; margin-bottom: 18px; color: var(--red); }\n.oth-sbti .uc-card .uc-icon svg { width: 22px; height: 22px; stroke: currentColor; fill: none; stroke-width: 2; stroke-linecap: round; stroke-linejoin: round; }\n.oth-sbti .uc-card .uc-num { font-family: var(--font-mono); font-size: 10px; color: var(--red); letter-spacing: 0.16em; font-weight: 600; margin-bottom: 10px; }\n.oth-sbti .uc-card h4 { font-family: var(--font-display); font-size: 22px; font-weight: 600; color: var(--white); margin: 0 0 14px 0; line-height: 1.2; letter-spacing: -0.01em; }\n.oth-sbti .uc-card h4 .display { font-style: italic; color: var(--red); font-weight: 500; }\n.oth-sbti .uc-card p { font-size: 13.5px; line-height: 1.65; color: var(--white-soft); margin: 0 0 14px 0; flex: 1; }\n.oth-sbti .uc-card p b { color: var(--white); font-weight: 600; }\n.oth-sbti .uc-card .uc-rec { font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.10em; color: var(--red); border-top: 1px solid var(--black-line); padding-top: 12px; text-transform: uppercase; font-weight: 600; line-height: 1.5; }\n.oth-sbti .uc-card .uc-rec b { color: var(--white); font-weight: 700; }\n\n\/* Pricing *\/\n.oth-sbti .price-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 20px; }\n.oth-sbti .price-card { background: var(--black-card); border: 1px solid var(--black-line); padding: 36px 32px; position: relative; }\n.oth-sbti .price-card::before { content: \"\"; position: absolute; top: 0; left: 0; width: 4px; height: 100%; background: var(--red); }\n.oth-sbti .price-card .pc-num { font-family: var(--font-mono); font-size: 10px; color: var(--red); letter-spacing: 0.16em; font-weight: 600; margin-bottom: 12px; }\n.oth-sbti .price-card h4 { font-family: var(--font-display); font-style: italic; font-size: 24px; font-weight: 500; color: var(--white); margin: 0 0 14px 0; letter-spacing: -0.01em; }\n.oth-sbti .price-card p { font-size: 14px; line-height: 1.65; color: var(--white-soft); margin: 0 0 14px 0; }\n.oth-sbti .price-card p b { color: var(--white); font-weight: 600; }\n.oth-sbti .price-card .pc-note { margin-top: 18px; padding: 14px 18px; background: var(--black-soft); border: 1px solid var(--black-line); font-size: 12px; color: var(--white-mute); font-family: var(--font-mono); letter-spacing: 0.04em; }\n.oth-sbti .price-card .pc-note b { color: var(--red); }\n\n\/* RFP *\/\n.oth-sbti .rfp-block { background: var(--black); border: 1px solid var(--red); padding: 56px 48px; position: relative; overflow: hidden; }\n.oth-sbti .rfp-block::before { content: \"RFP\"; position: absolute; top: -30px; right: -10px; font-family: var(--font-display); font-style: italic; font-size: clamp(120px, 14vw, 240px); line-height: 1; color: var(--red); opacity: 0.06; font-weight: 600; pointer-events: none; }\n.oth-sbti .rfp-grid { display: grid; grid-template-columns: 1fr 1.2fr; gap: 48px; align-items: center; position: relative; z-index: 2; }\n.oth-sbti .rfp-left h2 { font-size: clamp(26px, 3.4vw, 40px); line-height: 1.1; font-weight: 700; letter-spacing: -0.02em; margin: 0 0 18px 0; color: var(--white); }\n.oth-sbti .rfp-left h2 .display { font-family: var(--font-display); font-style: italic; font-weight: 400; color: var(--red); }\n.oth-sbti .rfp-left p { font-size: 14.5px; line-height: 1.7; color: var(--white-soft); margin: 0 0 14px 0; }\n.oth-sbti .rfp-left p strong { color: var(--white); font-weight: 600; }\n.oth-sbti .rfp-matrix { display: grid; gap: 10px; }\n.oth-sbti .rfp-row { background: var(--black-soft); border: 1px solid var(--black-line); padding: 14px 20px; display: grid; grid-template-columns: auto 1fr auto; gap: 16px; align-items: center; transition: all 0.25s; }\n.oth-sbti .rfp-row:hover { border-color: rgba(237,64,54,0.3); background: var(--black-card); }\n.oth-sbti .rfp-row .num { font-family: var(--font-mono); font-size: 11px; font-weight: 600; color: var(--red); min-width: 22px; }\n.oth-sbti .rfp-row .req { font-size: 13.5px; color: var(--white); font-weight: 500; }\n.oth-sbti .rfp-row .req span { display: block; font-family: var(--font-mono); font-size: 10.5px; color: var(--white-mute); font-weight: 400; margin-top: 2px; }\n.oth-sbti .rfp-row .met { font-family: var(--font-mono); font-size: 10px; letter-spacing: 0.14em; text-transform: uppercase; color: #4ade80; background: rgba(74,222,128,0.10); border: 1px solid rgba(74,222,128,0.30); padding: 4px 10px; border-radius: 100px; font-weight: 600; white-space: nowrap; }\n\n\/* FAQ *\/\n.oth-sbti .faqs { max-width: 920px; margin: 0 auto; border-top: 2px solid var(--black-line); }\n.oth-sbti .faq { border-bottom: 1px solid var(--black-line); background: var(--black-card); margin-bottom: 10px; border-radius: 6px; overflow: hidden; transition: all 0.3s; }\n.oth-sbti .faq[open] { border-color: var(--red); }\n.oth-sbti .faq summary { list-style: none; cursor: pointer; padding: 22px 26px; display: grid; grid-template-columns: 60px minmax(0, 1fr) 32px; gap: 18px; align-items: center; font-size: 15.5px; font-weight: 600; color: var(--white); transition: background 0.2s; }\n.oth-sbti .faq summary::-webkit-details-marker { display: none; }\n.oth-sbti .faq summary:hover { background: #1f1f1f; }\n.oth-sbti .faq-num { font-family: var(--font-mono); font-size: 11px; font-weight: 600; letter-spacing: 0.1em; color: var(--red); }\n.oth-sbti .faq-icon { width: 30px; height: 30px; border: 2px solid var(--red); border-radius: 50%; display: flex; align-items: center; justify-content: center; font-size: 18px; font-weight: 600; color: var(--red); transition: all 0.3s; }\n.oth-sbti .faq[open] .faq-icon { background: var(--red); color: var(--white); transform: rotate(45deg); }\n.oth-sbti .faq-body { padding: 0 26px 24px 104px; }\n.oth-sbti .faq-body p { font-size: 14.5px; line-height: 1.75; color: var(--white-soft); margin: 0 0 12px 0; }\n.oth-sbti .faq-body p:last-child { margin-bottom: 0; }\n.oth-sbti .faq-body p strong { color: var(--white); font-weight: 600; }\n.oth-sbti .faq-body a { color: var(--red); text-decoration: none; border-bottom: 1px solid rgba(237,64,54,0.4); }\n\n\/* Final CTA *\/\n.oth-sbti .final-cta { background: radial-gradient(ellipse 900px 600px at 50% 0%, rgba(237,64,54,0.20), transparent 60%), radial-gradient(ellipse 700px 400px at 50% 100%, rgba(237,64,54,0.10), transparent 60%), var(--black); padding: 130px 0; text-align: center; position: relative; overflow: hidden; }\n.oth-sbti .final-cta-content { position: relative; z-index: 2; max-width: 880px; margin: 0 auto; padding: 0 32px; }\n.oth-sbti .final-cta h2 { font-size: clamp(32px, 5vw, 60px); line-height: 1.05; font-weight: 700; letter-spacing: -0.025em; color: var(--white); margin: 0 auto 22px auto; max-width: 24ch; }\n.oth-sbti .final-cta h2 .display { font-family: var(--font-display); font-style: italic; font-weight: 400; color: var(--red); }\n.oth-sbti .final-cta p { font-size: 17px; line-height: 1.65; color: var(--white-soft); max-width: 56ch; margin: 0 auto 44px auto; }\n.oth-sbti .final-cta .ctas { justify-content: center; }\n.oth-sbti .final-cta-note { margin-top: 30px; font-family: var(--font-mono); font-size: 11px; letter-spacing: 0.14em; text-transform: uppercase; color: var(--white-mute); line-height: 1.7; }\n.oth-sbti .final-cta-note b { color: var(--red); }\n.oth-sbti .final-cta-note a { color: inherit; text-decoration: none; }\n.oth-sbti .final-cta-note a:hover { color: var(--white); }\n.oth-sbti .footer-line { padding: 32px 0; text-align: center; font-family: var(--font-mono); font-size: 12px; font-weight: 500; letter-spacing: 0.16em; text-transform: uppercase; color: var(--white-mute); background: var(--black); border-top: 1px solid var(--black-line); }\n.oth-sbti .footer-line .red { color: var(--red); }\n\n\/* RESPONSIVE *\/\n@media (max-width: 1100px) {\n  .oth-sbti .hero-grid { grid-template-columns: 1fr; gap: 48px; }\n  .oth-sbti .stages { grid-template-columns: repeat(2, 1fr); gap: 1px; }\n  .oth-sbti .paths { grid-template-columns: 1fr; }\n  .oth-sbti .meth { grid-template-columns: repeat(2, 1fr); }\n  .oth-sbti .bench-strip { grid-template-columns: 1fr; }\n  .oth-sbti .deliv-grid { grid-template-columns: repeat(2, 1fr); }\n  .oth-sbti .tiers { grid-template-columns: 1fr; }\n  .oth-sbti .uc-grid { grid-template-columns: repeat(2, 1fr); }\n  .oth-sbti .price-grid { grid-template-columns: 1fr; }\n  .oth-sbti .rfp-grid { grid-template-columns: 1fr; gap: 32px; }\n  .oth-sbti .hero-stats { grid-template-columns: repeat(2, 1fr); }\n  .oth-sbti .journey-foot { grid-template-columns: repeat(2, 1fr); }\n}\n@media (max-width: 768px) {\n  .oth-sbti { scroll-padding-top: 64px; }\n  .oth-sbti .wrap { padding: 0 20px; }\n  .oth-sbti .hero { padding: 32px 0 64px 0; }\n  .oth-sbti section.block { padding: 64px 0; }\n  .oth-sbti .stages { grid-template-columns: 1fr; }\n  .oth-sbti .meth { grid-template-columns: 1fr; }\n  .oth-sbti .uc-grid { grid-template-columns: 1fr; }\n  .oth-sbti .deliv-grid { grid-template-columns: 1fr; }\n  .oth-sbti .price-card { padding: 26px 22px; }\n  .oth-sbti .tier-card { padding: 28px 24px; }\n  .oth-sbti .stage { padding: 22px 20px; }\n  .oth-sbti .rfp-block { padding: 32px 22px; }\n  .oth-sbti .ctas { flex-direction: column; }\n  .oth-sbti .btn { justify-content: center; width: 100%; }\n  .oth-sbti .bench-left, .oth-sbti .bench-right { padding: 28px 22px; }\n  .oth-sbti .bench-row { grid-template-columns: 1fr; gap: 4px; }\n  .oth-sbti .hero-card { padding: 24px 22px; }\n  .oth-sbti .journey-header { padding: 16px 20px; gap: 10px; }\n  .oth-sbti .journey-header .jh-title { font-size: 9.5px; }\n  .oth-sbti .journey-header .jh-total { font-size: 9.5px; }\n  .oth-sbti .gate { padding: 16px 20px; grid-template-columns: 1fr; gap: 12px; }\n  .oth-sbti .gate-text { font-size: 12.5px; }\n  .oth-sbti .journey-foot { grid-template-columns: 1fr 1fr; gap: 14px; padding: 18px 20px; }\n  .oth-sbti .journey-foot .jf-stat .jf-value { font-size: 18px; }\n  .oth-sbti .faq summary { padding: 18px 20px; gap: 14px; grid-template-columns: 42px 1fr 26px; font-size: 14.5px; }\n  .oth-sbti .faq-body { padding: 0 20px 20px 76px; }\n  .oth-sbti .final-cta { padding: 64px 0; }\n  .oth-sbti .section-nav { padding: 4px; gap: 2px; left: 12px; right: 12px; max-width: none; transform: translateY(-110%); overflow-x: auto; -webkit-overflow-scrolling: touch; scrollbar-width: none; }\n  .oth-sbti .section-nav.visible { transform: translateY(0); }\n  .oth-sbti .section-nav::-webkit-scrollbar { display: none; }\n  .oth-sbti .section-nav .sn-item { font-size: 9.5px; padding: 7px 11px; }\n  .oth-sbti .floating-cta { display: inline-flex; }\n}\n@media (prefers-reduced-motion: reduce) {\n  .oth-sbti { scroll-behavior: auto; }\n  .oth-sbti *, .oth-sbti *::before, .oth-sbti *::after { animation-duration: 0.01ms !important; animation-iteration-count: 1 !important; transition-duration: 0.01ms !important; scroll-behavior: auto !important; }\n  .oth-sbti .accent-bar::after { display: none; }\n  .oth-sbti .reading-progress-fill { transition: none !important; }\n}\n<\/style>\n\n  <!-- 3 TIERS -->\n  <section class=\"block\" id=\"tiers\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"m11 17 2 2a1 1 0 1 0 3-3\" \/> <path d=\"m14 14 2.5 2.5a1 1 0 1 0 3-3l-3.88-3.88a3 3 0 0 0-4.24 0l-.88.88a1 1 0 1 1-3-3l2.81-2.81a5.79 5.79 0 0 1 7.06-.87l.47.28a2 2 0 0 0 1.42.25L21 4\" \/> <path d=\"m21 3 1 11h-2\" \/> <path d=\"M3 3 2 14l6.5 6.5a1 1 0 1 0 3-3\" \/> <path d=\"M3 4h8\" \/><\/svg>Engagement Tiers<\/div>\n        <h2>Three tiers. <span class=\"display\">Commitment to validation.<\/span><\/h2>\n        <p class=\"subtitle\">SBTi engagement tiers scale to the starting position. Commit Only (~2 weeks) for the initial Stage 1 commitment letter submission \u2014 useful for companies that need to lock in the 24-month validation window before completing the underlying technical work. Validation (14\u201322 weeks) for the full commit-through-validation cycle \u2014 most common engagement for SET-listed companies with adequate base year inventory. Greenfield (22\u201330 weeks) where the GHG inventory itself needs uplift or rebuild before SBTi target development can begin.<\/p>\n      <\/div>\n      <div class=\"tiers\">\n\n        <div class=\"tier-card\">\n          <div class=\"tc-tier\">TIER 01 \u00b7 COMMIT ONLY<\/div>\n          <h3>Stage 1 Commitment<\/h3>\n          <div class=\"tc-duration\">DURATION <b>\u00b7 ~2 weeks<\/b><\/div>\n          <ul class=\"tc-list\">\n            <li>Commitment Letter drafted + submitted<\/li>\n            <li><b>24-month validation window opened<\/b><\/li>\n            <li>Pre-engagement readiness assessment<\/li>\n            <li>SBTi target dashboard listing<\/li>\n            <li>Roadmap to validation outlined<\/li>\n            <li class=\"no\">Target development (Tier 2)<\/li>\n            <li class=\"no\">Pre-submission validation gate (Tier 2)<\/li>\n            <li class=\"no\">SBTi submission filing (Tier 2)<\/li>\n            <li class=\"no\">Inventory base year build (Tier 3)<\/li>\n          <\/ul>\n          <div class=\"tc-best\">BEST FOR <b>\u00b7<\/b> Lock in commitment window \u00b7 pre-IPO commitment \u00b7 annual report cycle external signal<\/div>\n        <\/div>\n\n        <div class=\"tier-card featured\">\n          <div class=\"tc-tier\">TIER 02 \u00b7 VALIDATION<\/div>\n          <h3>Full Validation Cycle<\/h3>\n          <div class=\"tc-duration\">DURATION <b>\u00b7 14\u201322 weeks<\/b><\/div>\n          <ul class=\"tc-list\">\n            <li>Everything in Tier 01 +<\/li>\n            <li>Base year inventory verification<\/li>\n            <li><b>Pathway &amp; target type selection<\/b><\/li>\n            <li>Ambition calibration (1.5\u00b0C-aligned)<\/li>\n            <li>Transition plan linkage to IFRS S2 \u00a7 14<\/li>\n            <li><b>Pre-submission validation gate (30+ criteria)<\/b><\/li>\n            <li>SBTi formal submission + response management<\/li>\n            <li>Post-validation communications pack<\/li>\n            <li>Bilingual EN\/TH lockstep \u00b7 ISO 17100<\/li>\n            <li class=\"no\">New GHG inventory build (Tier 3)<\/li>\n          <\/ul>\n          <div class=\"tc-best\">BEST FOR <b>\u00b7<\/b> Companies with adequate base year inventory \u00b7 standard SET-listed engagement \u00b7 annual report cycle integration<\/div>\n        <\/div>\n\n        <div class=\"tier-card\">\n          <div class=\"tc-tier\">TIER 03 \u00b7 GREENFIELD<\/div>\n          <h3>Inventory + Validation<\/h3>\n          <div class=\"tc-duration\">DURATION <b>\u00b7 22\u201330 weeks<\/b><\/div>\n          <ul class=\"tc-list\">\n            <li>Everything in Tier 02 +<\/li>\n            <li>Full <b>GHG Inventory Greenfield build<\/b><\/li>\n            <li>New base year selection &amp; documentation<\/li>\n            <li>Scope 3 categories built across material 15<\/li>\n            <li>PCAF setup for financial-services Cat 15<\/li>\n            <li>Pre-assurance methodology review<\/li>\n            <li>Net-zero target development (where in scope)<\/li>\n            <li>Sectoral pathway methodology setup<\/li>\n            <li>External assurance preparation (AA1000AS \u00b7 ISO 14064)<\/li>\n          <\/ul>\n          <div class=\"tc-best\">BEST FOR <b>\u00b7<\/b> First-time SBTi committers \u00b7 post-M&amp;A consolidation \u00b7 net-zero target validation<\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- USE CASES -->\n  <section class=\"block alt\" id=\"use-cases\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"m11 17 2 2a1 1 0 1 0 3-3\" \/> <path d=\"m14 14 2.5 2.5a1 1 0 1 0 3-3l-3.88-3.88a3 3 0 0 0-4.24 0l-.88.88a1 1 0 1 1-3-3l2.81-2.81a5.79 5.79 0 0 1 7.06-.87l.47.28a2 2 0 0 0 1.42.25L21 4\" \/> <path d=\"m21 3 1 11h-2\" \/> <path d=\"M3 3 2 14l6.5 6.5a1 1 0 1 0 3-3\" \/> <path d=\"M3 4h8\" \/><\/svg>When to Commission<\/div>\n        <h2>Six scenarios. <span class=\"display\">Where SBTi validation makes the climate story credible.<\/span><\/h2>\n        <p class=\"subtitle\">SBTi validation is the single most credibility-enhancing climate commitment a SET-listed company can make. Below are the six contexts where Thai corporates most commonly commission the validation engagement. The validated targets become the anchor for the IFRS S2 \u00a7 14 transition plan, the CDP Climate Change C7 questionnaire response, the FTSE Russell Climate Change theme scoring, and the institutional investor engagement narrative.<\/p>\n      <\/div>\n      <div class=\"uc-grid\">\n\n        <div class=\"uc-card\">\n          <div class=\"uc-icon\"><svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><\/div>\n          <div class=\"uc-num\">SCENARIO 01<\/div>\n          <h4>2026 IFRS S2 <span class=\"display\">transition plan anchor.<\/span><\/h4>\n          <p>IFRS S2 \u00a7 14 requires transition plan disclosure where one exists. <b>SBTi-validated targets are the strongest possible transition plan anchor<\/b> \u2014 they&#8217;re third-party verified, 1.5\u00b0C-aligned, and provide the trajectory tables required for \u00a7 14 disclosure. Companies entering 2026 mandate window with SBTi validation have a substantially stronger climate disclosure narrative. <a href=\"\/esg-advisory\/ifrs-s2-climate-disclosure\/\" style=\"color: var(--red);\">IFRS S2 service \u2192<\/a><\/p>\n          <div class=\"uc-rec\">TIER \u00b7 <b>VALIDATION<\/b> \u2014 standard 14\u201322 week cycle<\/div>\n        <\/div>\n\n        <div class=\"uc-card\">\n          <div class=\"uc-icon\"><svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/div>\n          <div class=\"uc-num\">SCENARIO 02<\/div>\n          <h4>Investor pressure <span class=\"display\">response.<\/span><\/h4>\n          <p>Institutional investors increasingly require <b>SBTi validation<\/b> as a condition of investment \u2014 Climate Action 100+ engagement, Net Zero Asset Owners Alliance positions, and large European pension fund mandates frequently specify SBTi-validated targets. SBTi commitment lock-in via Tier 01 commit-only can satisfy investor signalling on a short timeline while validation work proceeds in parallel.<\/p>\n          <div class=\"uc-rec\">TIER \u00b7 <b>COMMIT ONLY \u2192 VALIDATION<\/b> staged engagement<\/div>\n        <\/div>\n\n        <div class=\"uc-card\">\n          <div class=\"uc-icon\"><svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 6 12 12 16 14\"\/><\/svg><\/div>\n          <div class=\"uc-num\">SCENARIO 03<\/div>\n          <h4>Sustainable finance <span class=\"display\">issuance.<\/span><\/h4>\n          <p><b>Green bonds, sustainability-linked bonds (SLBs), and sustainability-linked loans<\/b> increasingly require SBTi-validated KPIs as the linked target system. SLB margin step-ups are typically pegged to SBTi target achievement. ASEAN Green Bond Standards and Thai Sustainable Finance Framework alignment is strengthened by SBTi validation. <a href=\"\/sustainable-finance\/\" style=\"color: var(--red);\">Sustainable Finance service \u2192<\/a><\/p>\n          <div class=\"uc-rec\">TIER \u00b7 <b>VALIDATION<\/b> \u2014 pre-issuance timeline alignment<\/div>\n        <\/div>\n\n        <div class=\"uc-card\">\n          <div class=\"uc-icon\"><svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><path d=\"M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8z\"\/><polyline points=\"14 2 14 8 20 8\"\/><line x1=\"9\" y1=\"13\" x2=\"15\" y2=\"13\"\/><\/svg><\/div>\n          <div class=\"uc-num\">SCENARIO 04<\/div>\n          <h4>FTSE Russell Climate <span class=\"display\">theme uplift.<\/span><\/h4>\n          <p>FTSE Russell Climate Change theme indicators include explicit credit for <b>SBTi-validated targets<\/b>. The methodology weights validated 1.5\u00b0C-aligned targets above unvalidated commitments. Companies entering the FTSE Russell scoring methodology with SBTi validation typically score materially higher on the Climate Change theme. <a href=\"\/esg-advisory\/ftse-russell-readiness\/\" style=\"color: var(--red);\">FTSE Readiness service \u2192<\/a><\/p>\n          <div class=\"uc-rec\">TIER \u00b7 <b>VALIDATION<\/b> \u2014 pre-scoring-window timing<\/div>\n        <\/div>\n\n        <div class=\"uc-card\">\n          <div class=\"uc-icon\"><svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/div>\n          <div class=\"uc-num\">SCENARIO 05<\/div>\n          <h4>Customer \/ supply chain <span class=\"display\">requirements.<\/span><\/h4>\n          <p>SET-listed companies in supply chains of multinational customers (especially EU, US, Japan) face <b>customer-mandated SBTi commitments<\/b>. Major OEMs, retailers, and brands now require Tier 1 suppliers to commit to or validate SBTi targets as a condition of continued business. This is increasingly the largest single driver of new SBTi commitments from Thai SET-listed manufacturers.<\/p>\n          <div class=\"uc-rec\">TIER \u00b7 <b>VALIDATION or GREENFIELD<\/b> \u2014 customer deadline driven<\/div>\n        <\/div>\n\n        <div class=\"uc-card\">\n          <div class=\"uc-icon\"><svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><circle cx=\"9\" cy=\"7\" r=\"4\"\/><path d=\"M17 11l2 2 4-4M16 21v-2a4 4 0 0 0-4-4H5a4 4 0 0 0-4 4v2\"\/><\/svg><\/div>\n          <div class=\"uc-num\">SCENARIO 06<\/div>\n          <h4>Post-M&amp;A <span class=\"display\">re-validation.<\/span><\/h4>\n          <p>SBTi requires re-validation when material structural change occurs. <b>Post-M&amp;A, the combined entity inventory typically triggers re-validation<\/b> because boundary methodology changes, base year recalculation triggers fire, and ambition recalibration is needed. Acquirer + target may have had different SBTi commitments (or one validated, one not) requiring consolidation.<\/p>\n          <div class=\"uc-rec\">TIER \u00b7 <b>GREENFIELD<\/b> \u2014 combined entity inventory + revalidation<\/div>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- PRICING -->\n  <section class=\"block\" id=\"pricing\">\n    <div class=\"wrap\">\n      <div class=\"section-head\">\n        <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12 17V7\" \/> <path d=\"M16 8h-6a2 2 0 0 0 0 4h4a2 2 0 0 1 0 4H8\" \/> <path d=\"M4 3a1 1 0 0 1 1-1 1.3 1.3 0 0 1 .7.2l.933.6a1.3 1.3 0 0 0 1.4 0l.934-.6a1.3 1.3 0 0 1 1.4 0l.933.6a1.3 1.3 0 0 0 1.4 0l.933-.6a1.3 1.3 0 0 1 1.4 0l.934.6a1.3 1.3 0 0 0 1.4 0l.933-.6A1.3 1.3 0 0 1 19 2a1 1 0 0 1 1 1v18a1 1 0 0 1-1 1 1.3 1.3 0 0 1-.7-.2l-.933-.6a1.3 1.3 0 0 0-1.4 0l-.934.6a1.3 1.3 0 0 1-1.4 0l-.933-.6a1.3 1.3 0 0 0-1.4 0l-.933.6a1.3 1.3 0 0 1-1.4 0l-.934-.6a1.3 1.3 0 0 0-1.4 0l-.933.6a1.3 1.3 0 0 1-.7.2 1 1 0 0 1-1-1z\" \/><\/svg>Pricing Structure<\/div>\n        <h2>Fixed engagement. <span class=\"display\">Tier-priced.<\/span><\/h2>\n        <p class=\"subtitle\">SBTi pricing is fixed-fee by tier. Scope is locked at engagement based on: number of consolidated entities (single vs group), sector pathway complexity (Cross-Sector vs SDA vs FLAG vs Financial Sector), Scope 3 coverage depth, and net-zero target inclusion. Quotes within one business hour of source files and signed mutual NDA.<\/p>\n      <\/div>\n      <div class=\"price-grid\">\n        <div class=\"price-card\">\n          <div class=\"pc-num\">FIXED ENGAGEMENT FEE<\/div>\n          <h4>Tier-Priced<\/h4>\n          <p>Pricing structured by tier \u2014 <b>Commit Only, Validation, Greenfield<\/b> \u2014 with adjustments for: <b>sector pathway complexity<\/b> (FLAG and Financial Sector are more methodology-intensive than Cross-Sector); <b>Scope 3 coverage depth<\/b>; <b>net-zero target inclusion<\/b> (long-term targets add substantial methodology work and may require third-party verified base year emissions); <b>number of consolidated entities<\/b>.<\/p>\n          <p><b>Multi-engagement discount<\/b> applies where SBTi directly follows a Othello-delivered <a href=\"\/esg-advisory\/ghg-inventory\/\" style=\"color: var(--red);\">GHG Inventory<\/a> or <a href=\"\/esg-advisory\/ifrs-s2-climate-disclosure\/\" style=\"color: var(--red);\">IFRS S2 module<\/a> engagement \u2014 SBTi advisory fees are partially credited because base year + transition plan content is reused.<\/p>\n          <div class=\"pc-note\">QUOTE TURNAROUND <b>\u00b7<\/b> 1 business hour Bangkok time on receipt of NDA + scope brief<\/div>\n        <\/div>\n        <div class=\"price-card\">\n          <div class=\"pc-num\">SBTi PROCESSING FEES<\/div>\n          <h4>Third-Party Fees Separate<\/h4>\n          <p>SBTi charges its own <b>target submission processing fees<\/b> for the validation review \u2014 these are separate from the Othello advisory engagement fee and paid directly by the company to SBTi. SBTi fees are scaled by company size (revenue tier) and target type (near-term only vs net-zero).<\/p>\n          <p>Where the engagement requires <b>external third-party assurance of base year emissions<\/b> (typically required for net-zero target validation), the external assurer fee is separate and arranged with an accredited body (Bureau Veritas, DNV, SGS, LRQA, BSI, T\u00dcV) \u2014 Othello coordinates but does not provide the assurance itself due to independence requirements.<\/p>\n          <div class=\"pc-note\">SBTi FEES <b>\u00b7<\/b> Direct to SBTi at submission \u00b7 published rate card \u00b7 scaled by revenue tier<\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- RFP -->\n  <section class=\"block alt\" id=\"rfp\">\n    <div class=\"wrap\">\n      <div class=\"rfp-block\">\n        <div class=\"rfp-grid\">\n          <div class=\"rfp-left\">\n            <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M16 21v-2a4 4 0 0 0-4-4H6a4 4 0 0 0-4 4v2\" \/> <path d=\"M16 3.128a4 4 0 0 1 0 7.744\" \/> <path d=\"M22 21v-2a4 4 0 0 0-3-3.87\" \/> <circle cx=\"9\" cy=\"7\" r=\"4\" \/><\/svg>For Procurement Teams<\/div>\n            <h2>Building an RFP for <span class=\"display\">SBTi validation?<\/span><\/h2>\n            <p>Othello is built for institutional procurement. <strong>Every standard SBTi validation procurement requirement is met<\/strong> \u2014 IFRS Foundation-certified specialist for transition plan alignment, ISO 14064 Lead Auditor (CQI\/IRCA) for base year inventory, AA1000AS ACSAP for assurance-readiness, TGO CFO + CFP Auditor for Thai national reconciliation, mutual NDA from first email, GDPR + PDPA compliance.<\/p>\n            <p>SBTi validation RFP response time is <strong>3\u20135 business days<\/strong> standard. Quote on engagement scoping within one business hour of source files and signed mutual NDA.<\/p>\n            <div style=\"margin-top: 28px;\">\n              <a href=\"#contact\" class=\"btn btn-primary\">\n                <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"22\" y1=\"2\" x2=\"11\" y2=\"13\"\/><polygon points=\"22 2 15 22 11 13 2 9 22 2\"\/><\/svg>\n                Request Submission\n              <\/a>\n            <\/div>\n          <\/div>\n          <div class=\"rfp-matrix\">\n            <div class=\"rfp-row\"><div class=\"num\">01<\/div><div class=\"req\">ISO 17100:2015 certified<span>International standard for translation services<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">02<\/div><div class=\"req\">Pre-Submission Validation Gate methodology<span>30+ SBTi criteria checked before formal submission<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">03<\/div><div class=\"req\">ISO 14064 Lead Auditor for base year<span>Same credential SBTi expects for third-party verification<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">04<\/div><div class=\"req\">IFRS Foundation S2 certified<span>Transition plan aligned to IFRS S2 \u00a7 14 disclosure<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">05<\/div><div class=\"req\">Mutual NDA standard<span>From first email \u00b7 firm-wide policy<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">06<\/div><div class=\"req\">GDPR + PDPA compliance<span>EU + Thailand data protection<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">07<\/div><div class=\"req\">100% in-house \u00b7 no outsourcing<span>Bangkok-based \u00b7 ISO-controlled<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n            <div class=\"rfp-row\"><div class=\"num\">08<\/div><div class=\"req\">Sector pathway methodology<span>FLAG \u00b7 Power \u00b7 Buildings \u00b7 Financial Sector \u00b7 Cross-Sector<\/span><\/div><div class=\"met\"><span aria-hidden=\"true\">\u2713<\/span> Met<\/div><\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- FAQ -->\n  <section class=\"block\" id=\"faqs\">\n    <div class=\"wrap\">\n      <div class=\"section-head center\">\n        <div class=\"eyebrow\"><svg class=\"ico\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M6 22a2 2 0 0 1-2-2V4a2 2 0 0 1 2-2h8a2.4 2.4 0 0 1 1.704.706l3.588 3.588A2.4 2.4 0 0 1 20 8v12a2 2 0 0 1-2 2z\" \/> <path d=\"M14 2v5a1 1 0 0 0 1 1h5\" \/> <path d=\"M10 9H8\" \/> <path d=\"M16 13H8\" \/> <path d=\"M16 17H8\" \/><\/svg>Common Questions<\/div>\n        <h2>What sustainability and IR teams <span class=\"display\">ask first.<\/span><\/h2>\n      <\/div>\n      <div class=\"faqs\">\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.01<\/span><span>What is SBTi and why does validation matter?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>The <strong>Science Based Targets initiative (SBTi)<\/strong> is a partnership between CDP, the UN Global Compact, the World Resources Institute, and the World Wide Fund for Nature. It defines technical criteria for corporate climate targets aligned with the Paris Agreement 1.5\u00b0C pathway and validates company-submitted targets against those criteria. The Corporate Net-Zero Standard v2 (published 2024) is the current standard governing validation.<\/p><p>Validation matters because it provides <strong>third-party verification<\/strong> that a company&#8217;s climate target is genuinely 1.5\u00b0C-aligned \u2014 not a self-declared commitment that may or may not satisfy science-based criteria. Institutional investors, customers, lenders, and rating agencies treat SBTi validation as the credibility marker for corporate climate commitments. Climate Action 100+, Net Zero Asset Owners Alliance, MSCI ESG Ratings, FTSE Russell, S&amp;P CSA \/ DJSI, and CDP scoring all reference SBTi validation explicitly. Validation also unlocks the right to use the SBTi logo in corporate communications \u2014 a meaningful trust signal.<\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.02<\/span><span>What&#8217;s the difference between commitment and validation?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>Two distinct stages. <strong>Commitment<\/strong> (Stage 1) is the company&#8217;s formal undertaking to develop science-based targets \u2014 the company submits a Commitment Letter and is listed on the SBTi target dashboard as a &#8220;committed&#8221; company. This opens a <strong>24-month window<\/strong> in which validated targets must be approved. Commitment alone provides limited credibility \u2014 it&#8217;s a promise, not an outcome.<\/p><p><strong>Validation<\/strong> (Stage 3) is the technical review and approval of submitted targets against the SBTi criteria. Only validated targets receive the &#8220;Targets Set&#8221; status on the SBTi dashboard and unlock SBTi logo use rights. Validated targets carry the credibility weight. Companies that fail to validate within the 24-month commitment window are removed from the dashboard with a &#8220;Commitments Removed&#8221; tag \u2014 a substantial reputational risk.<\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.03<\/span><span>What are the most common reasons submissions fail validation?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>Five most frequent failure modes. <strong>(1) Inventory base year incompleteness<\/strong> \u2014 Scope 3 coverage below the threshold (\u226567% required where Scope 3 is \u226540% of total emissions); base year too old or not reconciled with structural changes; data quality below SBTi minimum tier. <strong>(2) Ambition below 1.5\u00b0C threshold<\/strong> \u2014 Scope 1+2 cross-sector target below 4.2% absolute reduction\/yr; sectoral SDA target convergence point not aligned with IEA NZE.<\/p><p><strong>(3) Sectoral pathway misapplication<\/strong> \u2014 Cross-Sector method applied where FLAG, Power, Buildings, Cement\/Steel\/Aluminium, Aviation, Maritime, Apparel, ICT, or Financial Sector pathway is required. <strong>(4) Communications language non-compliance<\/strong> \u2014 pre-validation marketing using &#8220;SBTi-aligned&#8221; or &#8220;net-zero&#8221; language without restrictions; offset-reliance claims inconsistent with SBTi requirements. <strong>(5) Target type mismatch<\/strong> \u2014 wrong combination of absolute vs intensity, near-term vs net-zero. The Pre-Submission Validation Gate (Phase 5 of Othello methodology) catches all five before formal submission.<\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.04<\/span><span>How long does the SBTi validation review take?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>SBTi&#8217;s published target review timeline is <strong>up to 30 business days for initial review<\/strong>, but actual review periods vary substantially. Companies report typical review windows of <strong>3\u20136 months from formal submission to validation outcome<\/strong>. The variability is driven by: SBTi reviewer queue depth (volume of submissions has grown rapidly); submission complexity (sectoral pathways take longer than Cross-Sector); query\/revision cycles (each round of queries adds 1\u20132 months); submission completeness (incomplete submissions are returned for re-filing, restarting the queue).<\/p><p>Where the Pre-Submission Validation Gate has been applied, query cycles are typically minor and the timeline tracks toward the 3-month end of the range. Where validation fails on substantive criteria (ambition, scope, pathway selection), the revision process can extend toward 6\u201312 months total. The 24-month commitment window provides buffer, but companies submitting late in the commitment window face elevated risk of dashboard removal.<\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.05<\/span><span>Do we need both near-term and net-zero targets?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>SBTi validation requires <strong>near-term targets (5\u201310 year horizon)<\/strong> as the minimum. Companies can choose to also submit <strong>net-zero targets (long-term, typically by 2050)<\/strong> simultaneously or sequentially.<\/p><p>Near-term-only validation gets the company onto the SBTi dashboard with &#8220;Targets Set&#8221; status and full SBTi logo use rights. Net-zero validation adds the <strong>&#8220;Net-Zero Validated&#8221;<\/strong> dashboard status \u2014 a stronger credibility signal but with additional requirements: 90%+ emission reduction by net-zero target year (residual neutralised by removals), interim milestones at 5-year intervals, explicit offset-reliance language compliant with Corporate Net-Zero Standard v2, and increasingly <strong>third-party verified base year emissions<\/strong>. Most SET-listed companies start with near-term validation in the first cycle and add net-zero in a subsequent cycle. Where both are scoped together (Tier 03 Greenfield), the engagement is longer but the result is a more complete climate target system.<\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.06<\/span><span>What about SBTi for financial services?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>Financial-sector SBTi validation operates under the <strong>SBTi Financial Sector Standard<\/strong> \u2014 distinct from the Corporate Net-Zero Standard. The financial sector standard requires targets across <strong>lending, investment, and underwriting activities<\/strong> in addition to corporate Scope 1+2. Banks, insurance companies, asset managers, asset owners, private equity, and sovereign wealth funds all fall under this standard.<\/p><p>Three target methods available: <strong>(1) Sectoral Decarbonization Approach (SDA) Portfolio Coverage<\/strong> \u2014 % of AUM in 1.5\u00b0C-aligned issuers; <strong>(2) Temperature Rating<\/strong> \u2014 portfolio temperature alignment via Implied Temperature Rise methodology; <strong>(3) Sector-Specific Sub-Portfolio Pathways<\/strong> \u2014 sector-by-sector intensity targets within the portfolio. All require <strong>PCAF-compliant financed emissions inventory<\/strong> as the base year \u2014 meaning Scope 3 Category 15 must be built to PCAF Global GHG Accounting Standard for the Financial Industry. <a href=\"\/esg-advisory\/ghg-inventory\/\" style=\"color: var(--red);\">GHG Inventory service with PCAF Category 15 \u2192<\/a><\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.07<\/span><span>What&#8217;s FLAG and does it apply to us?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>The <strong>Forest, Land, and Agriculture (FLAG) Guidance<\/strong> is SBTi&#8217;s sector standard for companies in land-intensive sectors where Land Use, Land-Use Change, and Forestry (LULUCF) emissions are material. It applies to companies in: <strong>agriculture, food &amp; beverage, aquaculture, timber, pulp &amp; paper, leather, tobacco<\/strong>, and certain consumer goods with significant agricultural supply chains.<\/p><p>If FLAG applies, the company must develop <strong>separate FLAG and non-FLAG targets<\/strong> \u2014 they cannot be combined into a single Scope 1+2+3 target. The FLAG target uses specific methodology (FLAG SDA absolute + intensity) accounting for biogenic emissions, land-based removals, deforestation\/conversion-free commitments, and (where applicable) on-farm\/in-forest emission factors. <strong>Several major Thai SET-listed companies in agribusiness, food, paper, and aquaculture sectors fall under FLAG<\/strong>. Misapplying Cross-Sector method where FLAG is required is a common first-submission failure. Sector classification is confirmed in Phase 2 of methodology.<\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.08<\/span><span>What happens after validation \u2014 what are the ongoing obligations?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>Three ongoing obligations. <strong>(1) Annual disclosure<\/strong> \u2014 the company must publicly disclose annual progress against validated targets in its sustainability report, CDP submission, and (under IFRS S2 \u00a7 14 + \u00a7 33\u201337) regulatory climate disclosure. The GHG inventory must be updated each cycle and the trajectory tracked against the validated target. <strong>(2) Re-validation every 5 years<\/strong> \u2014 or upon material structural change. SBTi requires re-validation when: methodology updates (e.g., AR5 \u2192 AR6 transition), structural changes (M&amp;A, divestiture), new sectoral pathway releases, or 5-year cycle whichever comes first.<\/p><p><strong>(3) Communications compliance<\/strong> \u2014 SBTi logo use rights are conditional on continued target validity. Companies that miss re-validation deadlines, fall materially off-trajectory without disclosure, or use compliance-breaching language (claiming &#8220;net-zero&#8221; without net-zero validation, claiming &#8220;carbon neutral&#8221; via offset-heavy reliance) risk dashboard removal. The post-validation communications pack delivered in Othello&#8217;s engagement establishes the compliance protocol.<\/p><\/div><\/details>\n\n        <details class=\"faq\"><summary><span class=\"faq-num\">Q.09<\/span><span>Can Othello respond to a formal RFP for SBTi validation?<\/span><span class=\"faq-icon\" aria-hidden=\"true\">+<\/span><\/summary><div class=\"faq-body\"><p>Yes. Othello responds to formal procurement processes for SBTi validation engagements from SET-listed corporates, prospective listing applicants, post-M&amp;A integration teams, sustainable finance issuers requiring SBTi-linked KPIs, customer-mandated supply-chain committers, and procurement teams scoping larger ESG advisory engagements. Standard procurement requirements are met: <strong>ISO 17100:2015 certification, in-house IFRS Foundation S2 certified specialist for transition plan alignment, in-house ISO 14064 Lead Auditor (CQI\/IRCA accredited) for base year inventory verification, in-house TGO CFO + CFP Auditor for Thai national reconciliation, in-house AA1000AS ACSAP for assurance-readiness, in-house VERRA Lead Assessor + CORSIA Verifier for offset-reliance disclosure, Pre-Submission Validation Gate methodology, GDPR + PDPA compliance, mutual NDA from first email, and SET-listed engagement references available under mutual NDA at procurement stage<\/strong>.<\/p><p>Standard RFP response is <strong>3\u20135 business days<\/strong>. RFP response covers: methodology approach (5-stage SBTi journey + 6-phase Othello workflow + Pre-Submission Validation Gate), sector pathway determination, tier recommendation per scenario, in-house bench credentials, capacity allocation, pricing structure (fixed engagement fee + separate SBTi processing fees), engagement timeline including SBTi review window estimate, integration approach with IFRS S2 \u00a7 14 transition plan, and sample validation deliverable excerpt (anonymised). Quote response on engagement scoping is within one business hour of receipt of source files and signed NDA.<\/p><\/div><\/details>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- FINAL CTA -->\n  <section class=\"final-cta\" id=\"contact\">\n    <div class=\"final-cta-content\">\n      <h2>The validation service. <span class=\"display\">First-pass approval.<\/span><\/h2>\n      <p>SBTi Corporate Net-Zero Standard v2. 1.5\u00b0C-aligned. Pre-Submission Validation Gate. IFRS Foundation-certified drafter. ISO 14064 Lead Auditor base year. Mutual NDA from the first email. Quote response within one business hour, Bangkok time.<\/p>\n      <div class=\"ctas\">\n        <a href=\"\/contact\/\" class=\"btn btn-primary\">\n          <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"22\" y1=\"2\" x2=\"11\" y2=\"13\"\/><polygon points=\"22 2 15 22 11 13 2 9 22 2\"\/><\/svg>\n          Request Submission\n        <\/a>\n        <a href=\"\/esg-advisory\/\" class=\"btn btn-outline\">\n          <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"5\" y1=\"12\" x2=\"19\" y2=\"12\"\/><polyline points=\"12 5 19 12 12 19\"\/><\/svg>\n          Back to ESG Advisory\n        <\/a>\n      <\/div>\n      <div class=\"final-cta-note\">\n        <a href=\"tel:+6628592145\"><b>+66 02-859-2145<\/b><\/a> <span style=\"color: var(--red);\">\u00b7<\/span> <a href=\"mailto:info@othelloshop.com\"><b>info@othelloshop.com<\/b><\/a><br>\n        Unit 12-03, Chartered Square <span style=\"color: var(--red);\">\u00b7<\/span> 152 N Sathon Rd<br>\n        Si Lom <span style=\"color: var(--red);\">\u00b7<\/span> Bang Rak <span style=\"color: var(--red);\">\u00b7<\/span> Bangkok 10500 <span style=\"color: var(--red);\">\u00b7<\/span> Thailand\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <div class=\"footer-line\">\n    ESG Advisory <span class=\"red\">\u00b7<\/span> 2.4 <span class=\"red\">\u00b7<\/span> Science-Based Targets (SBTi) <span class=\"red\">\u2014<\/span> Othello International \u00b7 Bangkok\n  <\/div>\n\n  <!-- v10 FLOATING MOBILE CTA -->\n  <a href=\"#contact\" class=\"floating-cta\" id=\"ohFloatingCta\" aria-label=\"Request submission\">\n    <svg aria-hidden=\"true\" viewBox=\"0 0 24 24\"><line x1=\"22\" y1=\"2\" x2=\"11\" y2=\"13\"\/><polygon points=\"22 2 15 22 11 13 2 9 22 2\"\/><\/svg>\n    Request Submission\n  <\/a>\n\n<\/div>\n<!-- PAGE END -->\n\n<script>\n(function(){\n  if (typeof window === 'undefined' || typeof document === 'undefined') return;\n  var root = document.querySelector('.oth-sbti');\n  if (!root) return;\n  var nav = document.getElementById('ohSectionNav');\n  var progressFill = document.getElementById('ohReadingProgress');\n  var fab = document.getElementById('ohFloatingCta');\n  var hero = document.querySelector('.oth-sbti .hero');\n  var sections = ['journey','pathways','methodology','bench','deliverables','tiers','use-cases','faqs','contact']\n    .map(function(id){ return document.getElementById(id); }).filter(Boolean);\n  var navItems = nav ? 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Defines criteria for corporate climate targets aligned with Paris 1.5\u00b0C and validates company submissions. Corporate Net-Zero Standard v2 (2024) current. Validation provides third-party verification of 1.5\u00b0C alignment, referenced by Climate Action 100+, NZ AOA, MSCI, FTSE Russell, DJSI, CDP. Unlocks SBTi logo use rights.\"}},\n        {\"@type\": \"Question\", \"name\": \"What's the difference between commitment and validation?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Commitment (Stage 1) is formal undertaking via Commitment Letter. Opens 24-month window for validated targets. Limited credibility \u2014 a promise. Validation (Stage 3) is technical review approving targets against SBTi criteria. Only validated targets receive 'Targets Set' status and SBTi logo rights. Companies failing to validate within 24-month window risk dashboard removal.\"}},\n        {\"@type\": \"Question\", \"name\": \"What are the most common reasons submissions fail validation?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Five most frequent: (1) inventory base year incompleteness (Scope 3 coverage below 67% threshold, base year reconciliation issues); (2) ambition below 1.5\u00b0C (Scope 1+2 below 4.2% absolute\/yr cross-sector, SDA convergence wrong); (3) sectoral pathway misapplication (Cross-Sector applied where FLAG, Power, Buildings, Heavy Industry, Financial Sector required); (4) communications language non-compliance; (5) target type mismatch.\"}},\n        {\"@type\": \"Question\", \"name\": \"How long does the SBTi validation review take?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Published timeline 30 business days for initial review. Actual 3-6 months typical from formal submission to outcome. Variable by queue depth, submission complexity (sectoral pathways longer), query\/revision cycles (1-2 months per round). Pre-Submission Validation Gate dramatically reduces query cycles. Substantive criteria failures can extend to 6-12 months.\"}},\n        {\"@type\": \"Question\", \"name\": \"Do we need both near-term and net-zero targets?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"SBTi requires near-term targets (5-10 year) minimum. Net-zero (long-term, typically 2050) optional. Near-term-only gets 'Targets Set' status and SBTi logo rights. Net-zero adds 'Net-Zero Validated' status with 90%+ reduction requirement, 5-year interim milestones, offset-reliance Corporate Net-Zero Standard v2 compliance, increasingly third-party verified base year emissions.\"}},\n        {\"@type\": \"Question\", \"name\": \"What about SBTi for financial services?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"SBTi Financial Sector Standard for banks, insurance, asset managers, asset owners, PE, sovereign wealth. Requires targets across lending, investment, underwriting plus corporate Scope 1+2. Three methods: SDA Portfolio Coverage, Temperature Rating, Sector-Specific Sub-Portfolio Pathways. PCAF-compliant Scope 3 Category 15 financed emissions inventory required as base year.\"}},\n        {\"@type\": \"Question\", \"name\": \"What's FLAG and does it apply to us?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Forest, Land, and Agriculture Guidance. SBTi sector standard for land-intensive sectors: agriculture, food & beverage, aquaculture, timber, pulp & paper, leather, tobacco, consumer goods with agricultural supply chains. Separate FLAG and non-FLAG targets required \u2014 cannot be combined. FLAG SDA absolute + intensity methodology accounts for biogenic emissions, land-based removals, deforestation-free commitments.\"}},\n        {\"@type\": \"Question\", \"name\": \"What happens after validation \u2014 what are the ongoing obligations?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Three ongoing obligations. (1) Annual disclosure \u2014 sustainability report, CDP, IFRS S2 \u00a7 14 + \u00a7 33-37. GHG inventory updated each cycle, trajectory tracked. (2) Re-validation every 5 years or upon material structural change (methodology updates, M&A, divestiture, new sectoral pathways). 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ISO 17100, in-house IFRS Foundation S2 certified, ISO 14064 Lead Auditor (CQI\/IRCA \u2014 same credential SBTi accepts for third-party verification), TGO CFO + CFP Auditor for Thai national, AA1000AS ACSAP for assurance-readiness, VERRA + CORSIA for offset disclosure, Pre-Submission Validation Gate methodology, GDPR + PDPA, mutual NDA, SET-listed references at procurement stage.\"}}\n      ]\n    }\n  ]\n}\n<\/script>\n\n\n\n\n<!-- othello-seo:cluster-links -->\n<h2>Related carbon & climate services<\/h2>\n<ul>\n  <li><a href=\"https:\/\/www.othellointernational.com\/esg-advisory\/\">ESG Advisory<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/ghg-inventory-scope-1-2-3\/\">GHG Inventory (Scope 1, 2, 3)<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/iscc-plus\/\">ISCC PLUS<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/icvcm\/\">ICVCM CCP<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/corsia\/\">Corsia<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/verra\/\">verra<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>5 Stages Sector Pathways 6 Phases The Bench Deliverables 3 Tiers Use Cases FAQs Request Submission ESG ADVISORY \u00b7 2.4 \u00b7 SCIENCE-BASED TARGETS \u00b7 SBTi VALIDATION SUBMISSION Corporate Net-Zero Standard v2 \u00b7 1.5\u00b0C-aligned \u00b7 SBTi-validated \u00b7 third-party-verified Home\/ESG Advisory\/Science-Based Targets (SBTi) \u2605 THE VALIDATION SERVICE \u00b7 COLUMN 02 \u00b7 2.4 Science-Based Targets. Validated. 1.5\u00b0C-aligned. The [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_yoast_wpseo_title":"Science-Based Targets (SBTi) | Othello International","_yoast_wpseo_metadesc":"Science-Based Targets (SBTi) \u2014 Othello International \u2014 institutional bilingual (Thai\u2013English) translation and ESG advisory for SET-listed companies in.","_yoast_wpseo_focuskw":"science based targets (sbti)","_yoast_wpseo_canonical":"","rank_math_title":"Science-Based Targets (SBTi) | Othello International","rank_math_description":"Science-Based Targets (SBTi) \u2014 Othello International \u2014 institutional bilingual (Thai\u2013English) translation and ESG advisory for SET-listed companies in.","rank_math_focus_keyword":"science based targets (sbti)","rank_math_canonical_url":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"footnotes":"","rank_math_robots":["index"]},"class_list":["post-30571","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/30571","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/comments?post=30571"}],"version-history":[{"count":4,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/30571\/revisions"}],"predecessor-version":[{"id":32668,"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/pages\/30571\/revisions\/32668"}],"wp:attachment":[{"href":"https:\/\/www.othellointernational.com\/th\/wp-json\/wp\/v2\/media?parent=30571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}