5 Steps to Rebaselining

When rebaselining is mandatory – and when it's optional

How to document the change, remap targets and address stakeholders

What H&M, Nike, and Ganni do when methodology changes

What you'll find inside:

1. What rebaselining is – and when it's required

A clear explanation of the SBTi 5% threshold, what triggers a mandatory rebaseline, and why it signals better data quality — not a methodological failure.

2. How to document, remap, and validate

The four SBTi validity checks, how to produce a defensible difference analysis, and how to shift your targets onto the new baseline in a way that holds up to third-party review.

3. How to communicate the restatement

What belongs in the restatement note, how leading brands handle it publicly, and the three questions your board will ask – with answers that hold up to a follow-up.

Practical, step-by-step

SBTi & GHG Protocol aligned

Built for sustainability teams

What you'll find inside:

1. What rebaselining is – and when it's required

2. How to document, remap, and validate

3. How to communicate the restatement

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