• 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 must be no earlier than 2015. So it can be beyond 2030 (now up to 2036).
• However, for SMEs the target year is fixed at 2030 for near-term targets.