# Science Based Targets **URL:** https://community.carbonaltdelete.eu/c/science-based-targets/6.md [Latest](https://community.carbonaltdelete.eu/latest.md) · [Categories](https://community.carbonaltdelete.eu/categories.md) · [Tags](https://community.carbonaltdelete.eu/tags.md) --- ## [About the Science Based Targets category](https://community.carbonaltdelete.eu/t/about-the-science-based-targets-category/12)
**Author:** [@carbonaltdelete](https://community.carbonaltdelete.eu/u/carbonaltdelete)\ **Replies:** 0
On Science Based Targets and how to use them. --- ## [Recalculations of targets](https://community.carbonaltdelete.eu/t/recalculations-of-targets/637)
**Author:** [@RenatoAlbernaz](https://community.carbonaltdelete.eu/u/RenatoAlbernaz)\ **Replies:** 2\ **Last updated:** [29 September 2026 10:20 UTC](https://community.carbonaltdelete.eu/t/recalculations-of-targets/637 "2026-09-29T10:20:44Z")
I’ve been looking for more concrete guidelines on target setting when a recalculation is triggered, specifically regarding target years. When a company triggers a target recalculation due to a change in structure (merge… --- ## [SBTi - FLAG or not for greenhouse agriculture and target setting](https://community.carbonaltdelete.eu/t/sbti-flag-or-not-for-greenhouse-agriculture-and-target-setting/603)
**Author:** [@Jean-Louis](https://community.carbonaltdelete.eu/u/Jean-Louis)\ **Replies:** 2\ **Last updated:** [23 September 2025 08:14 UTC](https://community.carbonaltdelete.eu/t/sbti-flag-or-not-for-greenhouse-agriculture-and-target-setting/603 "2025-09-23T08:14:16Z")
Good day, We are helping a company that grows tomatoes and other vegetables in greenhouses. It’s not clear to me if they fall under FLAG conditions for SBTi. Also, as they use a lot of gas for cogeneration (and subsid… --- ## [Biogenic emissions reporting to SBTi](https://community.carbonaltdelete.eu/t/biogenic-emissions-reporting-to-sbti/538)
**Author:** [@PaulS](https://community.carbonaltdelete.eu/u/PaulS)\ **Replies:** 3\ **Last updated:** [15 May 2025 07:37 UTC](https://community.carbonaltdelete.eu/t/biogenic-emissions-reporting-to-sbti/538 "2025-05-15T07:37:47Z")
Does anyone have experience in reporting biogenic emissions section of the SBTi’s corporate target submission form. We’ve helped a client complete this section but SBTi keep coming back asking additional questions. We ha… --- ## [Separate recording of FLAG vs. non-FLAG emissions](https://community.carbonaltdelete.eu/t/separate-recording-of-flag-vs-non-flag-emissions/499)
**Author:** [@Marian](https://community.carbonaltdelete.eu/u/Marian)\ **Replies:** 2\ **Last updated:** [8 April 2025 10:05 UTC](https://community.carbonaltdelete.eu/t/separate-recording-of-flag-vs-non-flag-emissions/499 "2025-04-08T10:05:10Z")
Hi all, I am looking for a feature in Carbon+Alt+Delete to easily distinguish FLAG emissions from non-FLAG emissions for a given emission factor. I am using the Agribalyse database where I can calculate the portion FLAG… --- ## [From spend based to detailed footprinting data from suppliers](https://community.carbonaltdelete.eu/t/from-spend-based-to-detailed-footprinting-data-from-suppliers/485)
**Author:** [@Maarten\_Net-Circular](https://community.carbonaltdelete.eu/u/Maarten_Net-Circular)\ **Replies:** 0\ **Last updated:** [26 March 2025 14:12 UTC](https://community.carbonaltdelete.eu/t/from-spend-based-to-detailed-footprinting-data-from-suppliers/485 "2025-03-26T14:12:02Z")
One of our clients is looking to have more exact view on their scope 3, supplier carbon emissions. Therefore, my question: Are there SBT guidelines/methodologies to incorporate carbon emission data from suppliers (I.e. T… --- ## [Physical boundary for "within-value chain FLAG Removals" accounting](https://community.carbonaltdelete.eu/t/physical-boundary-for-within-value-chain-flag-removals-accounting/385)
**Author:** [@Luca](https://community.carbonaltdelete.eu/u/Luca)\ **Replies:** 7\ **Last updated:** [30 January 2025 09:16 UTC](https://community.carbonaltdelete.eu/t/physical-boundary-for-within-value-chain-flag-removals-accounting/385 "2025-01-30T09:16:25Z")
Hi all! I am trying to find clarity on how narrow the physical boundary for “within-value chain Removals” needs to be defined, as there is some room for interpretation with what GHGP and SBTi are publishing. As per GHG… --- ## [FLAG - making progress and using secondary EF's](https://community.carbonaltdelete.eu/t/flag-making-progress-and-using-secondary-efs/420)
**Author:** [@Wouter](https://community.carbonaltdelete.eu/u/Wouter)\ **Replies:** 1\ **Last updated:** [30 January 2025 08:52 UTC](https://community.carbonaltdelete.eu/t/flag-making-progress-and-using-secondary-efs/420 "2025-01-30T08:52:38Z")
It’s hard to find primary EF’s for food, so we are happy to find secondary EF’s in the wrap that fit the product. That’s fine for the inventory! But what about the progress year after year, which we are supposed to make?… --- ## [What if projected yearly progress cannot be met?](https://community.carbonaltdelete.eu/t/what-if-projected-yearly-progress-cannot-be-met/419)
**Author:** [@Wouter](https://community.carbonaltdelete.eu/u/Wouter)\ **Replies:** 2\ **Last updated:** [30 January 2025 08:41 UTC](https://community.carbonaltdelete.eu/t/what-if-projected-yearly-progress-cannot-be-met/419 "2025-01-30T08:41:24Z")
Hi, imagine you have projected a yearly progress on carbon emissions mitigation, and you have taken actions that will definitely result in progress but only after some years, especially after the low hanging fruit was al… --- ## [Base year recalculation following facility closure](https://community.carbonaltdelete.eu/t/base-year-recalculation-following-facility-closure/317)
**Author:** [@jens.vancoppenolle](https://community.carbonaltdelete.eu/u/jens.vancoppenolle)\ **Replies:** 1\ **Last updated:** [25 September 2024 11:30 UTC](https://community.carbonaltdelete.eu/t/base-year-recalculation-following-facility-closure/317 "2024-09-25T11:30:30Z")
Due to the difficult economic climate one of our customers has to close down one of their facilities. They are now wondering if they can treat the reduction in emissions as actual reductions or not? I initially responde… --- ## [Individual scope 1 & 2 targets or combined?](https://community.carbonaltdelete.eu/t/individual-scope-1-2-targets-or-combined/315)
**Author:** [@Femke](https://community.carbonaltdelete.eu/u/Femke)\ **Replies:** 1\ **Last updated:** [24 September 2024 18:57 UTC](https://community.carbonaltdelete.eu/t/individual-scope-1-2-targets-or-combined/315 "2024-09-24T18:57:40Z")
I got the question from a client if the reduction target for scope 1 & 2 emissions is combined or if SBTi looks if the company achieves them individually. Because for the client, it is possible to achieve the 4,2% annua… --- ## [What to include in FLAG?](https://community.carbonaltdelete.eu/t/what-to-include-in-flag/110)
**Author:** [@tom](https://community.carbonaltdelete.eu/u/tom)\ **Replies:** 3\ **Last updated:** [28 March 2024 08:49 UTC](https://community.carbonaltdelete.eu/t/what-to-include-in-flag/110 "2024-03-28T08:49:00Z")
For some products it is clear they should be included in FLAG (eg: purchased goods such as dairy products, cacao, palm oil, …). But what about for example purchased packaging such as cardboard? Should this be included? … --- ## [How to determine / exclude land use change emissions in FLAG?](https://community.carbonaltdelete.eu/t/how-to-determine-exclude-land-use-change-emissions-in-flag/111)
**Author:** [@tom](https://community.carbonaltdelete.eu/u/tom)\ **Replies:** 2\ **Last updated:** [28 March 2024 08:13 UTC](https://community.carbonaltdelete.eu/t/how-to-determine-exclude-land-use-change-emissions-in-flag/111 "2024-03-28T08:13:13Z")
It is hard to determine the exact land use change emissions of a product. But if no deforestation/land use change has happened in the last 20 year, no land use change emissions need to be considered. There are 2 ways t… --- ## [Webinar Science Based Targets](https://community.carbonaltdelete.eu/t/webinar-science-based-targets/83)
**Author:** [@carbonaltdelete](https://community.carbonaltdelete.eu/u/carbonaltdelete)\ **Replies:** 0\ **Last updated:** [12 February 2024 15:01 UTC](https://community.carbonaltdelete.eu/t/webinar-science-based-targets/83 "2024-02-12T15:01:00Z")
See here for the recordings on our webinar on Science-Based Targets (Feb 8, 2024). --- ## [Do I need to choose for the most ambitious target e.g. when the sector specific is more ambitious than the cross-sectoral one?](https://community.carbonaltdelete.eu/t/do-i-need-to-choose-for-the-most-ambitious-target-e-g-when-the-sector-specific-is-more-ambitious-than-the-cross-sectoral-one/75)
**Author:** [@StevenDeBaerdemaeckr](https://community.carbonaltdelete.eu/u/StevenDeBaerdemaeckr)\ **Replies:** 0\ **Last updated:** [9 February 2024 10:08 UTC](https://community.carbonaltdelete.eu/t/do-i-need-to-choose-for-the-most-ambitious-target-e-g-when-the-sector-specific-is-more-ambitious-than-the-cross-sectoral-one/75 "2024-02-09T10:08:00Z")
When using the SBTi tools to model targets, the percentage reductions output are the minimum reduction values. Companies are encouraged to set targets that are more ambitious than the minimum percentage reductions output… --- ## [What are the SBTi valid methods of GHG removal to achieve net zero? CCS, biogenic methods...?](https://community.carbonaltdelete.eu/t/what-are-the-sbti-valid-methods-of-ghg-removal-to-achieve-net-zero-ccs-biogenic-methods/74)
**Author:** [@StevenDeBaerdemaeckr](https://community.carbonaltdelete.eu/u/StevenDeBaerdemaeckr)\ **Replies:** 0\ **Last updated:** [9 February 2024 10:07 UTC](https://community.carbonaltdelete.eu/t/what-are-the-sbti-valid-methods-of-ghg-removal-to-achieve-net-zero-ccs-biogenic-methods/74 "2024-02-09T10:07:13Z")
Measures that companies take to remove carbon from the atmosphere and permanently store it within or beyond the value chain. Examples include, but are not limited to: • DAC and storage • Bioenergy with carbon capture a… --- ## [If setting a FLAG target after setting a non-FLAG target, does the baseline year need to be the same for both targets, or can they be set independently](https://community.carbonaltdelete.eu/t/if-setting-a-flag-target-after-setting-a-non-flag-target-does-the-baseline-year-need-to-be-the-same-for-both-targets-or-can-they-be-set-independently/73)
**Author:** [@StevenDeBaerdemaeckr](https://community.carbonaltdelete.eu/u/StevenDeBaerdemaeckr)\ **Replies:** 0\ **Last updated:** [9 February 2024 10:04 UTC](https://community.carbonaltdelete.eu/t/if-setting-a-flag-target-after-setting-a-non-flag-target-does-the-baseline-year-need-to-be-the-same-for-both-targets-or-can-they-be-set-independently/73 "2024-02-09T10:04:55Z")
If more than one target is set, companies should use the same base year for all targets within the near-term timeframe. A common target period will simplify data tracking and communication around the target. However, if… --- ## [With regard to the minimum coverage of 95% and 67%, you do not have to explain why you exclude 5% and 33% respectively?](https://community.carbonaltdelete.eu/t/with-regard-to-the-minimum-coverage-of-95-and-67-you-do-not-have-to-explain-why-you-exclude-5-and-33-respectively/72)
**Author:** [@StevenDeBaerdemaeckr](https://community.carbonaltdelete.eu/u/StevenDeBaerdemaeckr)\ **Replies:** 0\ **Last updated:** [9 February 2024 10:02 UTC](https://community.carbonaltdelete.eu/t/with-regard-to-the-minimum-coverage-of-95-and-67-you-do-not-have-to-explain-why-you-exclude-5-and-33-respectively/72 "2024-02-09T10:02:26Z")
You don’t have to explain why you exclude them, but you should disclose how much you have excluded. An example from the FLAG guidance to clarify the use of the coverage: --- ## [What if the Scope 3 emissions are less than 40%? What if the target-excluded scope 3 emissions (let's say 20% were excluded) after some point (before the target end) start to exceed the 33% threshold?](https://community.carbonaltdelete.eu/t/what-if-the-scope-3-emissions-are-less-than-40-what-if-the-target-excluded-scope-3-emissions-lets-say-20-were-excluded-after-some-point-before-the-target-end-start-to-exceed-the-33-threshold/71)
**Author:** [@StevenDeBaerdemaeckr](https://community.carbonaltdelete.eu/u/StevenDeBaerdemaeckr)\ **Replies:** 0\ **Last updated:** [9 February 2024 09:58 UTC](https://community.carbonaltdelete.eu/t/what-if-the-scope-3-emissions-are-less-than-40-what-if-the-target-excluded-scope-3-emissions-lets-say-20-were-excluded-after-some-point-before-the-target-end-start-to-exceed-the-33-threshold/71 "2024-02-09T09:58:31Z")
If your Scope 3 emissions are less than 40% of your total emissions, you don’t need to set a target for Scope 3. However, targets should be recalculated, as needed, to reflect significant changes that could compromise r… --- ## [Are SBTi near-term targets allowed to be beyond 2030?](https://community.carbonaltdelete.eu/t/are-sbti-near-term-targets-allowed-to-be-beyond-2030/70)
**Author:** [@StevenDeBaerdemaeckr](https://community.carbonaltdelete.eu/u/StevenDeBaerdemaeckr)\ **Replies:** 0\ **Last updated:** [9 February 2024 09:57 UTC](https://community.carbonaltdelete.eu/t/are-sbti-near-term-targets-allowed-to-be-beyond-2030/70 "2024-02-09T09:57:50Z")
• Absolute and intensity-based emission reduction near-term targets must cover a minimum of 5 years and a maximum of 10 years from the date the target is submitted to the SBTi for validation.6 The choice of base year mus… --- ## [Can more than one sector directive apply to a company if it is active in more than one sector, for example steel and aluminium?](https://community.carbonaltdelete.eu/t/can-more-than-one-sector-directive-apply-to-a-company-if-it-is-active-in-more-than-one-sector-for-example-steel-and-aluminium/69)
**Author:** [@StevenDeBaerdemaeckr](https://community.carbonaltdelete.eu/u/StevenDeBaerdemaeckr)\ **Replies:** 0\ **Last updated:** [9 February 2024 09:56 UTC](https://community.carbonaltdelete.eu/t/can-more-than-one-sector-directive-apply-to-a-company-if-it-is-active-in-more-than-one-sector-for-example-steel-and-aluminium/69 "2024-02-09T09:56:08Z")
Based on the FLAG Guidelines and the ICT Guidelines, a company whose activities fall under more than one (sub)sector (e.g. a mobile operator may also operate fixed networks and data centres) can split its emissions accor… --- ## [Is scope 3 target set in line with 1.5°C or well below the 2°C?](https://community.carbonaltdelete.eu/t/is-scope-3-target-set-in-line-with-1-5-c-or-well-below-the-2-c/68)
**Author:** [@StevenDeBaerdemaeckr](https://community.carbonaltdelete.eu/u/StevenDeBaerdemaeckr)\ **Replies:** 0\ **Last updated:** [9 February 2024 09:53 UTC](https://community.carbonaltdelete.eu/t/is-scope-3-target-set-in-line-with-1-5-c-or-well-below-the-2-c/68 "2024-02-09T09:53:17Z")
• In the near-term (5 to 10 years), a scope 3 target is required when a company’s scope 3 emissions represent more than 40% of their total emissions. Near-term scope 3 targets need to cover two-thirds of scope emissions … --- ## [Can you combine targets?](https://community.carbonaltdelete.eu/t/can-you-combine-targets/67)
**Author:** [@StevenDeBaerdemaeckr](https://community.carbonaltdelete.eu/u/StevenDeBaerdemaeckr)\ **Replies:** 0\ **Last updated:** [9 February 2024 09:51 UTC](https://community.carbonaltdelete.eu/t/can-you-combine-targets/67 "2024-02-09T09:51:32Z")
Companies can choose to set multiple category-specific targets or a single target covering all relevant scope 3 categories. They can also choose to set a single target covering total Scope 1, 2 and 3 emissions. Each typ… --- ## [Are the building targets for building owners and occupiers or do they include subcontractors working on buildings?](https://community.carbonaltdelete.eu/t/are-the-building-targets-for-building-owners-and-occupiers-or-do-they-include-subcontractors-working-on-buildings/66)
**Author:** [@StevenDeBaerdemaeckr](https://community.carbonaltdelete.eu/u/StevenDeBaerdemaeckr)\ **Replies:** 0\ **Last updated:** [9 February 2024 09:42 UTC](https://community.carbonaltdelete.eu/t/are-the-building-targets-for-building-owners-and-occupiers-or-do-they-include-subcontractors-working-on-buildings/66 "2024-02-09T09:42:07Z")
The building targets are for Scope 1&2 emissions. So the emissions you need to reduce must be within your control. --- ## [Is there a way that this can be counted as progress towards the target without necessarily reaching the supplier commitment to SBTi?](https://community.carbonaltdelete.eu/t/is-there-a-way-that-this-can-be-counted-as-progress-towards-the-target-without-necessarily-reaching-the-supplier-commitment-to-sbti/65)
**Author:** [@StevenDeBaerdemaeckr](https://community.carbonaltdelete.eu/u/StevenDeBaerdemaeckr)\ **Replies:** 0\ **Last updated:** [9 February 2024 09:40 UTC](https://community.carbonaltdelete.eu/t/is-there-a-way-that-this-can-be-counted-as-progress-towards-the-target-without-necessarily-reaching-the-supplier-commitment-to-sbti/65 "2024-02-09T09:40:56Z")
We don’t think that’s enough to meet your target. The goal is to get a targeted group of suppliers or customers to set their own SBTs. For example, AstraZeneca has committed to having SBTs in place for 95% of its suppli… --- ## [Introduction to Science Based Targets](https://community.carbonaltdelete.eu/t/introduction-to-science-based-targets/63)
**Author:** [@carbonaltdelete](https://community.carbonaltdelete.eu/u/carbonaltdelete)\ **Replies:** 0\ **Last updated:** [8 February 2024 18:56 UTC](https://community.carbonaltdelete.eu/t/introduction-to-science-based-targets/63 "2024-02-08T18:56:33Z")
Recordings of our webinar on Science Based Targets. --- ## [How can sustainability consultants leverage Science Based Targets](https://community.carbonaltdelete.eu/t/how-can-sustainability-consultants-leverage-science-based-targets/23)
**Author:** [@carbonaltdelete](https://community.carbonaltdelete.eu/u/carbonaltdelete)\ **Replies:** 0\ **Last updated:** [1 February 2024 20:42 UTC](https://community.carbonaltdelete.eu/t/how-can-sustainability-consultants-leverage-science-based-targets/23 "2024-02-01T20:42:51Z")
The Science Based Targets initiative (SBTi) is a collaborative endeavor involving key organizations: CDP (formerly the Carbon Disclosure Project), the United Nations Global Compact (UNGC), the World Resources Institute (…