With regard to the minimum coverage of 95% and 67%, you do not have to explain why you exclude 5% and 33% respectively?

StevenDeBaerdemaeckr 9 February 2024 10:02 1

You don’t have to explain why you exclude them, but you should disclose how much you have excluded.

An example from the FLAG guidance to clarify the use of the coverage:

Topic		Replies	Views
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? Science Based Targets	0	69	9 February 2024
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 Science Based Targets question-and-answer	0	82	9 February 2024
What to include in FLAG? Science Based Targets question-and-answer	3	125	28 March 2024
About the Science Based Targets category Science Based Targets	0	102	1 February 2024
Do I need to choose for the most ambitious target e.g. when the sector specific is more ambitious than the cross-sectoral one? Science Based Targets	0	96	9 February 2024