- 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 type of target boundary has advantages and disadvantages.
- Companies can also use different target setting approaches and aggregate the modelled target results into a single target expressed in a single unit. For example, a company may wish to set a single Scope 3 target covering multiple categories for ease of communication. The company can use the sector-specific intensity convergence for scope 3 categories where sector pathways are available. For example, it can use the transport sector pathway for category 4 (upstream transport and distribution). For the remaining categories, the company can use the cross-sector absolute reduction approach.
- To consolidate the results into a single target, the company should use the absolute emissions reduction of the sector-specific intensity convergence in the SBTi target setting tool. The company should sum the target year emissions in category 4 as the result of the sector specific intensity convergence approach and the target year emissions of all other categories modelled under the cross-sector absolute reduction approach. It should then calculate the percentage reduction in absolute emissions from base year to target year for all categories. Together with the base year, target year, scope and optional category information, the percentage reduction figure is used to define the combined target.
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