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FINANCIAL SECTOR SCIENCE-BASED TARGETS GUIDANCEVERSION 1.0February 2022Table of Contents Table of Contents ...............................................................................................................................1 Acknowledgments .............................................................................................................................3 Executive Summary ............................................................................................................................6 Glossary........................................................................................................................................... 10 1.Introduction ............................................................................................................................. 16 1.1 Purpose of this Document ................................................................................................................ 16 1.2 The SBTi’s Financial Sector Project Audience ................................................................................... 19 1.3 The SBTi’s Financial Sector Project Context ...................................................................................... 19 1.4 What Are Science-Based Targets (SBTs)? ......................................................................................... 20 1.5 How is the Financial Sector Addressing Climate? ............................................................................. 22 2.Business Case for Financial Institutions to Set Science-Based Targets ......................................... 25 3.SBTi Target Validation Criteria and Recommendations for Financial Institutions ......................... 26 3.1 GHG Emissions Inventory and Target Boundary ............................................................................... 27 3.2 Scope 1 and 2 Target Tim...