• 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 and align with well-below 2°C ambition at a minimum. In the long-term – by 2050 at the latest – the boundary of the target will increase to cover all material sources of emissions in the value chain (materiality threshold of 90%), decarbonizing in line with 1.5°C scenarios.
• To change it to the 1.5°C, you can follow the Scope 1&2 cross-sector absolute contraction method (from 2.5% LAR to 4.2% LAR).