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?

  • 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 relevance and consistency of the existing target. The following changes should trigger a target recalculation:
    o Scope 3 emissions become 40% or more of aggregated scope 1, 2 and 3 emissions.
    o Emissions of exclusions in the inventory or target boundary change significantly.
    o Significant changes in company structure and activities (e.g., acquisition, divestiture, merger, insourcing or outsourcing, shifts in goods or service offerings).
    o Significant adjustments to the base year inventory, data sources or calculation methodologies, or changes in data to set targets such as growth projections (e.g., discovery of significant errors or a number of cumulative errors that are collectively significant).
    o Other significant changes to projections/assumptions used in setting the science-based targets.