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

  • 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 value chain data is difficult to obtain, it is acceptable for scope 1 and 2 targets to use a different base year than scope 3 targets.
  • The FLAG guideline does not refer to the base year of the non-FLAG. Therefore, we could not derive this with certainty.