Purpose: We embarked on a study to determine the motivations and related processes of businesses that have set science-based targets in Australia. Throughout this report, we provide actual examples of how businesses have developed a business case for adopting and implementing the initiative. The report showcases a series of case studies from Australian companies that have adopted a science-based target and illustrates both the challenges they grappled with and the opportunities they harnessed. This research focuses on process. It is generally accepted that a business case approach is an effective way to implement change. However, in the past, businesses have indicated that implementing this approach for sustainability can be very difficult. This report identifies and demonstrates the process for developing a successful business case. It examines procedures used to secure a business commitment to netzero emissions. It then explores the need for rigorous internal and external processes and engagement to ensure targets are achieved, once committed to setting an independently verified science-based target. This research has also identified the motivations for joining the SBTi, as well as how businesses have developed and implemented policy and procedures in commitment to the SBTi program. Approach: This report is a collaboration between the Global Compact Network Australia, WWF Australia and Griffith University. Data analysis was led by Griffith University. We interviewed sustainability managers of businesses that were early adopters in setting formal and informal sciencebased targets in Australia to understand their processes, barriers, attitudes and motivations. These insights are shared to inform other businesses as they adopt the SBTi framework. Participants were sourced from the list of companies that have either formally or informally adopted a science-based target approach. Participation was voluntary and only companies that wanted their names to be made public were included in the case studies. In total 15 companies participated. Interviews were conducted mostly with sustainability managers.iv Online surveys were completed afterwards to verify the data. Thematic analysis showed a range of common responses about how companies develop a business case for the adoption of science-based targets. The conduct of the study was governed by Griffith University ethics protocols. The findings presented here have also been verified by the companies listed in the case studies. Seven companies provided in-depth information about internal business case processes made public in this report. These are Bank Australia, Downer, Intrepid Travel, Investa, Singtel Optus, Taylors Wines and Transurban. All companies have targets covering GHG emissions from company operations (Scopes 1 and 2) that are consistent with reductions required to keep warming to 1.5°C as well as targets for their Scope 3 emissions.