排放数据标准化交换技术规范（英文）---PACTVIP专享VIP免费

下载本文档

阅读 367
格式 pdf
大小 933.03 KB
约23页
2023-04-30
收藏
点赞(0)
海报
举报

Science Based Targets Criteria and Recommendations

TWG-INF-002 | Version 5.0 | October 2021

sciencebasedtargets.org @ScienceTargets /science-based-targets info@sciencebasedtargets.org

SBTi Criteria and

Recommendations

Science Based Targets Criteria and Recommendations

TWG-INF-002 | Version 5.0 | October 2021

sciencebasedtargets.org @ScienceTargets /science-based-targets info@sciencebasedtargets.org

Partner organizations

Table of Contents

I.I Target boundary 4

I.II GHG coverage 4

I.III Scope coverage 4

I.IV Emissions coverage 5

IV.I Timeframe 7

V.I Scope 1 and 2 near-term targets 8

V.II Scope 3 near-term targets 8

V.III Combined targets 9

V.IV Renewable electricity targets 10

V.V Fossil fuel sales, distribution, and other business 10

Science Based Targets Criteria and Recommendations

TWG-INF-002 | Version 5.0 | October 2021

sciencebasedtargets.org @ScienceTargets /science-based-targets info@sciencebasedtargets.org

Partner organizations

SBTi Criteria and Recommendations

TWG-INF-002 | Version 5.0 | October 2021

1. Introduction

All of the criteria listed below must be met in order for target(s) to be recognized by the Science

Based Targets initiative (SBTi). In addition, companies must follow the GHG Protocol Corporate

Standard, Scope 2 Guidance, and Corporate Value Chain (Scope 3) Accounting and Reporting

Standard. SBTi recommendations are important for transparency and best practice, but are not

required. These criteria apply only to companies that are not classified as financial institutions

and Small and Medium Enterprises (SMEs). Financial institutions can set targets using the

SBTi criteria and guidance for financial institutions. SMEs should use the streamlined process

to set targets in line with climate science.

The Target Validation Protocol describes the underlying principles, process, and criteria

followed to assess targets and to determine conformance with the SBTi Criteria. The SBTi

strongly recommends that companies review Table 7 in the Target Validation Protocol that

further details SBTi criteria compliance and non-compliance before commencing target

development. Furthermore, SBTi Criteria and Recommendations Version 5.0 should be read in

conjunction with the Target Validation Protocol.

While every effort is made to keep companies informed of the latest criteria and

recommendations, the initiative reserves the right to make adjustments as needed to

reflect the most recent emissions scenarios, partner organization policies, and

greenhouse gas accounting practices.

The initiative also reserves the right to withdraw the validation of an approved target if it

becomes apparent that incorrect information was communicated during the target validation

process that results in any of the criteria existing during the assessment not being met, or if

requirements following the approval of the target are not respected (i.e. target progress

reporting and recalculations).

Unless otherwise noted (including specific sections), all criteria apply to scopes 1, 2, and 3.

2. Effective Dates of Updated Criteria

This criteria version 5.0 will be in effect as of July 15th, 2022. All submissions received by the

SBTi prior to July 15th, 2022 can be assessed against criteria version 4.2 or 5.0. Criteria,

recommendations and best practices denoted with an asterisk (*) are refinements and additions

to clarifications of pre-existing criteria and recommendations.

/23

下载本文档

文本预览下载提示常见问题

ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgSBTiCriteriaandRecommendationsScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationsTableofContentsI.ITargetboundary4I.IIGHGcoverage4I.IIIScopecoverage4I.IVEmissionscoverage5IV.ITimeframe7V.IScope1and2near-termtargets8V.IIScope3near-termtargets8V.IIICombinedtargets9V.IVRenewableelectricitytargets10V.VFossilfuelsales,distribution,andotherbusiness10ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationsSBTiCriteriaandRecommendationsTWG-INF-002Version5.0October20211.IntroductionAllofthecriterialistedbelowmustbemetinorderfortarget(s)toberecognizedbytheScienceBasedTargetsinitiative(SBTi).Inaddition,companiesmustfollowtheGHGProtocolCorporateStandard,Scope2Guidance,andCorporateValueChain(Scope3)AccountingandReportingStandard.SBTirecommendationsareimportantfortransparencyandbestpractice,butarenotrequired.ThesecriteriaapplyonlytocompaniesthatarenotclassifiedasfinancialinstitutionsandSmallandMediumEnterprises(SMEs).FinancialinstitutionscansettargetsusingtheSBTicriteriaandguidanceforfinancialinstitutions.SMEsshouldusethestreamlinedprocesstosettargetsinlinewithclimatescience.TheTargetValidationProtocoldescribestheunderlyingprinciples,process,andcriteriafollowedtoassesstargetsandtodetermineconformancewiththeSBTiCriteria.TheSBTistronglyrecommendsthatcompaniesreviewTable7intheTargetValidationProtocolthatfurtherdetailsSBTicriteriacomplianceandnon-compliancebeforecommencingtargetdevelopment.Furthermore,SBTiCriteriaandRecommendationsVersion5.0shouldbereadinconjunctionwiththeTargetValidationProtocol.Whileeveryeffortismadetokeepcompaniesinformedofthelatestcriteriaandrecommendations,theinitiativereservestherighttomakeadjustmentsasneededtoreflectthemostrecentemissionsscenarios,partnerorganizationpolicies,andgreenhousegasaccountingpractices.Theinitiativealsoreservestherighttowithdrawthevalidationofanapprovedtargetifitbecomesapparentthatincorrectinformationwascommunicatedduringthetargetvalidationprocessthatresultsinanyofthecriteriaexistingduringtheassessmentnotbeingmet,orifrequirementsfollowingtheapprovalofthetargetarenotrespected(i.e.targetprogressreportingandrecalculations).Unlessotherwisenoted(includingspecificsections),allcriteriaapplytoscopes1,2,and3.2.EffectiveDatesofUpdatedCriteriaThiscriteriaversion5.0willbeineffectasofJuly15th,2022.AllsubmissionsreceivedbytheSBTipriortoJuly15th,2022canbeassessedagainstcriteriaversion4.2or5.0.Criteria,recommendationsandbestpracticesdenotedwithanasterisk()arerefinementsandadditionstoclarificationsofpre-existingcriteriaandrecommendations.ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizations3.Near-termScience-BasedtargetsandNet-zerotargetsSectionsIthroughtoVIIsetoutthecriteriaspecificfornear-termtargetsetting.Companieswishingtoseekvalidationfornear-termtargets1onlymaystilldoso,buttheSBTiencouragescompaniescontemplatingsettingnet-zerotargetsinthefuturetoconsidertheimplicationsoftheformulationoftheirnear-termtargetsforlong-termtargetsetting.Thisdocumentexplainsthecriteria,whicharerequirementsthatcompaniesmustfollow,andusespreciselanguagetoindicaterequirements,recommendations,andallowableoptionsthatcompaniesmaychoosetofollow.●Theterms“shall”or“must”areusedthroughoutthisdocumenttoindicatewhatisrequiredfortargetstobeinconformancewiththecriteria.●Theterm“should”isusedtoindicatearecommendation,butnotarequirement.●Theterm“may”isusedtoindicateanoptionthatispermissibleorallowable.1Near-termtargetswerepreviouslytermedmid-termtargets.ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationsI.GHGEmissionsInventoryandTargetBoundaryI.ITargetboundaryCriteriaC1—Organizationalboundary:Itisrecommendedthatcompaniessubmittargetsonlyattheparent-orgroup-level,notatthesubsidiarylevel.Parentcompaniesmustincludetheemissionsofallsubsidiariesintheirtargetsubmission,inaccordancewithboundarycriteriaabove.Incaseswherebothparentcompaniesandsubsidiariessubmittargets2,theparentcompany’stargetmustalsoincludetheemissionsofthesubsidiaryifitfallswithintheparentcompany’semissionsboundarygiventhechoseninventoryconsolidationapproach.RecommendationsandadditionalguidanceR1–Settingorganizationalboundaries:TheSBTirecommendsthatacompany'sorganizationalboundary,asdefinedbytheGHGProtocolCorporateStandard,isconsistentwiththeorganizationalboundaryusedinthecompany’sfinancialaccountingandreportingprocedures.I.IIGHGcoverageCriteriaC2—Greenhousegases:ThetargetsmustcoverallrelevantGHGsasrequiredpertheGHGProtocolCorporateStandard.I.IIIScopecoverageCriteriaC3—Scope1andscope2:Thetargetsmustcovercompany-widescope1andscope2emissions,asdefinedbytheGHGProtocolCorporateStandard.C4—Requirementtohaveascope3target:Ifacompany’srelevantscope3emissionsare40%ormoreoftotalscope1,2,and3emissions,ascope3targetisrequired.Allcompaniesinvolvedinthesaleordistributionofnaturalgasand/orotherfossilfuelsshallsetscope3targetsfortheuseofsoldproducts,irrespectiveoftheshareoftheseemissionscomparedtothetotalscope1,2,and3emissionsofthecompany.2Thiscriterionappliesonlytosubsidiaries.Brands,licensees,and/orspecificregionsorbusinessdivisionsofacompanywillnotbeacceptedasseparatetargetsunlesstheyfalloutsideofaparentcompany’schosenconsolidationapproach.ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationsI.IVEmissionscoverageCriteriaC5—Scope1and2significancethresholds:Companiesmayexcludeupto5%ofscope1andscope2emissionscombinedintheboundaryoftheinventoryandtarget.3C6-–Scope3emissionscoveragefornear-termtargets:Companiesmustsetoneormoreemissionreductiontargetsand/orsupplierorcustomerengagementtargetsthatcollectivelycover(s)atleasttwo-thirds(67%)oftotalscope3emissionsconsideringtheminimumboundaryofeachscope3categoryinconformancewiththeGHGProtocolCorporateValueChain(Scope3)AccountingandReportingStandard.RecommendationsandadditionalguidanceR2–Targetscoveringoptionalscope3emissions:Targetstoreducescope3emissionsthatfalloutsidetheminimumboundary4ofscope3categoriesarenotrequired,butareencouragedwhentheseemissionsaresignificant.Thiscanincludetargetstoinfluencethebehaviorofend-users(e.g.educationcampaigns)ortodrivetheadoptionofscience-basedtargetsoncustomers(e.g.customerengagementtargets).Companiesmaycovertheseemissionswithascope3target,butsuchtargetscannotcounttowardsthetwo-thirdsthresholddefinedinC6forscope3emissions(i.e.,thesetargetsareaboveandbeyondthecompany’sscope3targets).Forreference,consultpage48intheGHGProtocolScope3StandardandtheTargetValidationProtocolforalistofproductsthatgeneratedirectandindirectuse-phaseemissions.II.MethodvalidityCriteriaC7—Methodvalidity:Targetsmustbemodelledusingthelatestversionofmethodsandtoolsapprovedbytheinitiative.TargetsmodelledusingpreviousversionsofthetoolsormethodscanonlybesubmittedtotheSBTiforvalidationwithin6monthsofthepublicationoftherevisedmethodorthepublicationofrelevantsector-specifictools.3Whereacompany’sscope1or2emissionsaredeemedimmaterial(i.e.under5%oftotalcombinedscope1and2emissions),companiesmaysettheirSBTsolelyonthescope(eitherscope1orscope2)thatcoversmorethan95%ofthetotalscope1and2emissions.Thecompanymustcontinuetoreportonbothscopesandadjusttheirtargetsasneeded,inaccordancewiththeGHGProtocol’sprincipleofcompleteness.4Foradefinitionoftheminimumboundariesofscope3categoriesandemissionssourcesthatfalloutsidetheminimumboundaries,seeTable5.4(page35)oftheCorporateValueChain(Scope3)AccountingandReportingStandard.ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationsIII.EmissionsaccountingrequirementsCriteriaC8—Scope2accountingapproach:Companiesshalldisclosewhethertheyareusingalocation-ormarket-basedaccountingapproachaspertheGHGProtocolScope2Guidancetocalculatebaseyearemissionsandtotrackperformanceagainstascience-basedtarget.GHGProtocolrequiresmeasuringandreportingscope2emissionsusingbothapproaches.However,asingleandconsistentapproachshallbeusedforsettingandtrackingprogresstowardaSBT(e.g.,usinglocation-basedapproachforbothtargetsettingandprogresstracking).C9–Scope3screening:Companiesmustcompleteascope3inventorycoveringgrossscope3emissionsforallitsemissionssourcesassetoutastheminimumboundary5ofeachscope3categorypertheGHGProtocolCorporateValueChain(Scope3)AccountingandReportingStandard.C10—Bioenergyaccounting:CO2emissionsfromthecombustion,processinganddistributionphaseofbioenergyandthelanduseemissionsandremovals6associatedwithbioenergyfeedstocks,shallbereportedalongsideacompany’sGHGinventory.Furthermore,CO2emissionsfromthecombustion,processinganddistributionphaseofbioenergyandthelanduseemissionsandremovalsassociatedwithbioenergyfeedstocksshallbeincludedinthetargetboundarywhensettingascience-basedtarget(inscopes1,2,and/or3,asrelevant)andwhenreportingprogressagainstthattarget.Land-relatedemissionsaccountingshallincludeCO2emissionsfromdirectlandusechange(LUC)andnon-LUCemissions,inclusiveofN2OandCH4emissionsfromlandusemanagement.IncludingemissionsassociatedwithindirectLUCisoptional.CompaniesareexpectedtoadheretoanyadditionalGHGProtocolGuidanceonbioenergyaccountingwhenreleasedinordertomaintaincompliancewithcriterion10.C11—Carboncredits:Theuseofcarboncreditsmustnotbecountedasemissionreductionstowardtheprogressofcompanies’near-termscience-basedtargets.Carboncreditsmayonlybeconsideredtobeanoptionforneutralizingresidualemissions(seeNet-ZeroC30)orto5Foradefinitionoftheminimumboundariesofscope3categoriesandemissionssourcesthatfalloutsidetheminimumboundaries,seeTable5.4(page35)oftheCorporateValueChain(Scope3)AccountingandReportingStandard.6Thepositiveimpactofexceedingzeroemissionsduetobiogenicremovalsshallnotbeaccountedforinacompany’stargetformulationorasprogresstowardsSBTs.Inaddition,removalsthatarenotdirectlyassociatedwithbioenergyfeedstockproductionarenotacceptedtocountasprogresstowardsSBTsortonetemissionsinacompany’sGHGinventory.ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationsfinanceadditionalclimatemitigationbeyondtheirscience-basedemissionreductiontargets(seeNet-ZeroR3).C12—Avoidedemissions:Avoidedemissionsfallunderaseparateaccountingsystemfromcorporateinventoriesanddonotcounttowardscience-basedtargets.RecommendationsandadditionalguidanceR3–Biofuelcertification:TheSBTirecommendsthatcompaniesusingorproducingbiofuel(s)fortransportshouldsupporttheirbioenergyGHGaccountingwithrecognizedbiofuelcertification(s)todisclosethatthedataonland-relatedemissionsandremovalsrepresentstherelevantbiofuelfeedstockproduction.R4—Bioenergydatareporting:TheSBTirecommendsthatcompaniesreportdirectbiogenicCO2emissionsandremovalsfrombioenergyseparately.EmissionsandremovalsofCO2associatedwithbioenergyshallbereportedasnetemissionsaccordingtoC10,ataminimum,butcompaniesareencouragedtoalsoreportgrossemissionsandgrossremovalsfrombioenergyfeedstocks.IV.TargetFormulationIV.ITimeframeCriteriaC13—Baseandtargetyears:Targetsmustcoveraminimumof5yearsandamaximumof10yearsfromthedatethetargetissubmittedtotheSBTiforvalidation7.Thechoiceofbaseyearmustbenoearlierthan2015.C14—Progresstodate:Theminimumforward-lookingambitionoftargetsisconsistentwithreachingnet-zeroby2050,assumingalinearabsolutereduction,linearintensityreduction,orintensityconvergencebetweenthemostrecentyearand2050(notincreasingabsoluteemissionsorintensity).87Fortargetssubmittedforanofficialvalidationinthefirsthalfof2022,thevalidtargetyearsare2026-2031inclusive.Fortargetssubmittedinthesecondhalfof2022,thevalidtargetyearsarebetween2027and2032inclusive.8Fortargetssubmittedforvalidationin2022,themostrecentinventorydatasubmittedmustbefor2019attheearliest.Historically,theSBTihasonlyallowedtwoyearspriorasvalidmostrecentyearinventories,however,duetotheCOVID-19pandemic,theSBTiwillaccept2019inventoriesin2022.ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationsRecommendationsandadditionalguidanceR5—Long-termtargetyear:Targetsthatcovermorethan10yearsfromthedateofsubmissionareconsideredlong-termtargets.Companiesareencouragedtodevelopsuchlong-termtargetsupto2050inadditiontonear-termtargetsrequiredbyC13(seeNet-ZeroC17).Ataminimum,long-termtargetsmustbeconsistentwiththelevelofdecarbonizationrequiredtokeepglobaltemperatureincreaseto1.5°Ccomparedtopre-industrialtemperaturestobevalidatedandrecognizedbytheSBTi.R6—Consistency:Itisrecommendedthatcompaniesusethesamebaseyearsforallnear-termtargets.V.AmbitionV.IScope1and2near-termtargetsCriteriaC15—Levelofambitionforscope1and2targets:Ataminimum,scope1andscope2targetsmustbeconsistentwiththelevelofdecarbonizationrequiredtokeepglobaltemperatureincreaseto1.5°Ccomparedtopre-industrialtemperatures.C16—Absolutetargets:Absolutereductionsmustbeatleastasambitiousastheminimumoftheapprovedrangeofemissionsscenariosconsistentwiththe1.5°Cgoal.C17—Intensitytargets:Intensitytargetsforscope1andscope2emissionsareonlyeligiblewhentheyaremodelledusinganapproved1.5°Csectorpathwayapplicabletocompanies’businessactivities.RecommendationsandadditionalguidanceR7—Choosinganapproach:TheSBTirecommendsusingthemostambitiousdecarbonizationscenariosthatleadtotheearliestreductionsandtheleastcumulativeemissions.V.IIScope3near-termtargetsCriteriaC18—Levelofambitionforscope3emissionsreductionstargets:Ataminimum,near-termscope3targets(coveringtheentirevaluechainorindividualscope3categories)mustbeScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationsalignedwithmethodsconsistentwiththelevelofdecarbonizationrequiredtokeepglobaltemperatureincreasewell-below2°Ccomparedtopre-industrialtemperatures.C19–Supplierorcustomerengagementtargets:Near-termtargetstodrivetheadoptionofscience-basedemissionreductiontargetsbytheirsuppliersand/orcustomersareinconformancewithSBTicriteriawhenthefollowingconditionsaremet:●Boundary:Companiesmaysetengagementtargetsaroundrelevantandcredibleupstreamordownstreamcategories.●Formulation:Companiesshallprovideinformationinthetargetlanguageonwhatpercentageofemissionsfromrelevantupstreamand/ordownstreamcategoriesiscoveredbytheengagementtargetor,ifthatinformationisnotavailable,whatpercentageofannualprocurementspendiscoveredbythetarget.9●Timeframe:Companies’engagementtargetsmustbefulfilledwithinamaximumof5yearsfromthedatethecompany’stargetissubmittedtotheSBTiforanofficialvalidation.10●Levelofambition:Thecompany’ssuppliers/customersshallhavescience-basedemissionreductiontargetsinlinewithSBTiresources.RecommendationsandadditionalguidanceR8–-Supplierengagement:CompaniesshouldrecommendthattheirsuppliersusetheSBTiguidanceandtoolsavailabletosetscience-basedtargets.SBTivalidationofsupplierscience-basedtargetsisrecommendedbutnotrequired.Itisrecommendedthatsuppliersclassifiedassmall-andmedium-sizedenterprises(SMEs),submittargetsthroughtheSMEstreamlinedroute.V.IIICombinedtargetsCriteriaC20—Combinedscopetargets:Targetsthatcombinescopes(e.g.1+2or1+2+3)arepermitted.Whensubmittingcombinedtargets,thescope1+2portionmustbeinlinewithatleasta1.5°Cscenarioandthescope3portionofthetargetmustbeinlinewithatleastawell-below2°Cscenario.Forsectorswhereminimumtargetambitionisfurtherspecifiedforcompanies’scope3activities,C24supersedesC20.9Ifmeasuringcoveragebyspend,thecompanyshouldprovideanestimateoftheemissionscoverageassociatedwiththatspendforvalidationpurposestodemonstratethatcriterionC6hasbeenmet,bythesupplierorcustomertargetaloneortogetherwithotherscope3target(s).10Fortargetssubmittedforanofficialvalidationinthefirsthalfof2022,thevalidtargetyearsareupto2026inclusive.Forthosesubmittedinthesecondhalfof2022,validtargetyearsareupto2027inclusive.ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationsV.IVRenewableelectricitytargetsCriteriaC21—Renewableelectricity:Targetstoactivelysourcerenewableelectricityataratethatisconsistentwith1.5°Cscenariosareanacceptablealternativetoscope2emissionreductiontargets.TheSBTihasidentified80%renewableelectricityprocurementby2025and100%by2030asthresholds(portionofrenewableelectricityovertotalelectricityuse)forthisapproachinlinewiththerecommendationsofRE100.Companiesthatalreadysourceelectricityatorabovethesethresholdsshallmaintainorincreasetheiruseofrenewableelectricitytoqualify.RecommendationsandadditionalguidanceR9—Purchasedheatandsteam:Forscience-basedtargetmodellingpurposesusingtheSDA,itisrecommendedthatcompaniesmodelpurchasedheatandsteamrelatedemissionsasiftheywerepartoftheirdirect(i.e.scope1)emissions.R10—Efficiencyconsiderationsfortargetmodelling:Ifcompaniesareusingamethodthatdoesnotalreadyembedefficiencygainsforthespecificsector,market,andthedecarbonizationprojectedforthepowersectorbasedon1.5°Cscenario,itisrecommendedthatthesefactorsbetakenintoaccountwhenmodellingelectricity-relatedscope2targets.V.VFossilfuelsales,distribution,andotherbusinessCriteriaC22—Fossilfuelsalesordistribution:Allcompaniesinvolvedinthesaleordistributionofnaturalgasand/orotherfossilfuelsproductsshallsetnear-termandlong-termscope3targetsthatareataminimumconsistentwiththelevelofdecarbonizationrequiredtokeepglobaltemperatureincreaseto1.5°C,irrespectiveoftheshareoftheseemissionscomparedtothetotalscope1,2,and3emissionsofthecompany.CustomerengagementtargetsasdescribedinC19arenoteligibleforthiscriterion.MoreguidanceisdetailedinC23onthe50%revenuethresholdforcompanieswithfossilfuelactivities.C23–Companiesinthefossilfuelproductionbusinessorwithsignificantrevenuefromfossilfuelbusinesslines:Companiesinvolvedinexploration,extraction,miningand/orproductionofoil,naturalgas,coalaswellasotherfossilfuelscannotgettheirtargetsvalidatedatthisstage,irrespectiveofpercentagerevenuegeneratedbytheseactivities.Companiesthatderive50%ormoreoftheirrevenuefromfossilfuelscannothavetheirtargetsvalidatedatthistime,andmustfollowtherespectivesectormethodologyoncepublished.ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationsVI.SectorspecificguidanceCriteriaC24—Requirementsfromsector-specificguidance:Companiesmustfollowrequirementsfortargetsettingandminimumambitionlevelsasindicatedinrelevantsector-specificmethodsandguidanceatthelatest,6monthsafterthesectorguidancepublication.Alistofthesector-specificguidanceandrequirementsisavailablebelow,intheTargetValidationProtocol,andtheCorporateManual.VII.ReportingandrecalculationCriteriaC25—Frequency:Thecompanyshallpubliclyreportitscompany-wideGHGemissionsinventoryandprogressagainstpublishedtargetsonanannualbasis.C26—Mandatorytargetrecalculation:Toensureconsistencywiththemostrecentclimatescienceandbestpractices,targetsmustbereviewed,andifnecessary,recalculatedandrevalidated,ataminimumevery5years.Forcompanieswithtargetsapprovedin2020orearlier,thelatestyeartargetsmustberevalidatedis2025.Companieswithanapprovedtargetthatrequiresrecalculationmustfollowthemostrecentapplicablecriteriaatthetimeofresubmission.C27—Targetvalidity:CompanieswithapprovedtargetsmustannouncetheirtargetpubliclyontheSBTiwebsitewithin6monthsoftheapprovaldate.Targetsunannouncedafter6monthsmustgothroughtheapprovalprocessagain,unlessadifferentpublicationtimeframehasbeenagreedinwritingwiththeSBTi.RecommendationandadditionalguidanceR11—Wheretodisclose:Therearenospecificrequirementsregardingwheretheinventoryandprogressagainstpublishedtargetsshouldbedisclosed,aslongasitispubliclyavailable.TheSBTirecommendsdisclosurethroughstandardized,comparabledataplatformssuchasCDP’sclimatechangeannualquestionnaire,thoughannualreports,sustainabilityreportsandthecompany’swebsiteareacceptable.R12—Triggeredtargetrecalculation:Targetsshouldberecalculated,asneeded,toreflectsignificantchangesthatcouldcompromiserelevanceandconsistencyoftheexistingtarget.Thefollowingchangesshouldtriggeratargetrecalculation:●Scope3emissionsbecome40%ormoreofaggregatedscope1,2and3emissions;ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizations●Emissionsofexclusionsintheinventoryortargetboundarychangesignificantly;●Significantchangesincompanystructureandactivities(e.g.acquisitions,divestitures,mergers,insourcingoroutsourcing,shiftsingoodsorserviceofferings);●Significantadjustmentstothebaseyearinventoryorchangesindatatosettargetssuchasgrowthprojections(e.g.discoveryofsignificanterrorsoranumberofcumulativeerrorsthatarecollectivelysignificant);●Othersignificantchangestoprojections/assumptionsusedinsettingthescience-basedtargets.R13—Validityoftargetprojections:TheSBTirecommendsthatcompaniescheckthevalidityoftarget-relatedprojectionsonanannualbasis.ThecompanyshouldnotifytheSBTiofanysignificantchangesandreportthesemajorchangespublicly,asrelevant.ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizations4.Sector-SpecificRequirementsSector-specificguidanceandmethodsarecurrentlyavailableformanysectors.Allnew,sector-specificguidancethatbecomesavailablewillbeuploadedtothesectordevelopmentpageontheSBTiwebsite.TheSBTihassector-specificrequirementsrelatedtotheuseoftarget-settingmethodologiesandminimumambitionlevels.SectorScope1and2Scope3Guidance/NotesAllothersectorsSufficientambitionifinlinewiththeabsolutecontractionapproach.AmbitionmustbeinlinewithcriteriaC20.ApparelandfootwearSufficientambitionifinlinewiththeabsolutecontractionapproach.AmbitionmustbeinlinewithC20.CompaniesacrosstheapparelandfootwearvaluechainshouldconsulttheApparelandFootwearsectorSBTguidancefordetailedguidanceontargetsetting.AviationSufficientambitionifinlinewiththeabsolutecontractionapproachor1.5°CSDApathway,whenavailable.SufficientambitionifinlinewiththeSDATransportToolorabsolutecontractionapproach,alignedtothewell-below2°Cpathway.Aviationtargetformulationandcommunicationmustexplicitlystatethattargetsareexclusiveofnon-CO₂factors.Aviationtargetformulationmustincludeafootnotestatingthatnon-CO₂factorswhichmayalsocontributetoaviation-inducedwarmingarenotincludedinthistargetandwhetherthecompanyhaspubliclyreportedorcommitstopubliclyreportitsnon-CO2impacts.EmissionsinventorydataandtargetboundaryshouldbesetonaWell-to-Wakebasis-thesumofbothscope1emissionsfromjetfuelcombustionandscope3category3“fuel-andenergy-relatedactivities”emissionsfromupstreamproductionanddistributionofjetfuel.ChemicalSufficientambitionifinlinewiththeabsoluteAmbitionmustbeinlinewithC20.ThechemicalsectorpathwayintheSDAtoolcannotbeusedatpresent.SBTihaslaunchedanongoingscopingScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationscontractionapproachor1.5°CSDApathway,whenavailable.projecttodevelopsector-specificmethods,toguidechemicalandpetrochemicalcompaniesinsettingambitioustargetsandbegindecarbonization.Companiesthatproduceorsellfluorogases(orproductsthatuseHFCs)mustaccountforandreportemissionsduringtheuseofthesegasesincoolingunits/refrigerantsorinindustrialapplicationsintheirGHGinventoryunderscope3category11“useofsoldproducts”.CompaniesmustalsoaccountforandreportHFCemissionsassociatedwiththedisposalofproductsthatuseHFCsinscope3category12“endoflifetreatmentofsoldproducts”.FinancialInstitutionsSufficientambitionifinlinewiththeAbsolutecontractionapproachorrelevantSDApathways(e.g.Services/Commercialbuildings).Sector-specificcriteriaandmethodsareavailableforfinancialinstitutionstoaligntheirinvestmentsandlendingwithParis-alignedclimatestabilizationpathways.TheSBTiguidanceforfinancialinstitutionsoutlinesindetailthetargetsettingrequirementsforsettingbothscope1+2andscope3targetsforinvestmentandlendingactivities.SBTiisdevelopingseparateguidanceforprivateequityfirmstosettargetsontheirmostrelevantassetclasses,usingmethodsavailableintheSBTifinanceguidance.TheprivateequityguidancewillbeavailableinNovember2021.Fossilfuelexploration,extraction,miningand/orproductionTheSBTiisdevelopingtargetssettingmethodsforoil&gascompaniesandcannotofficiallyvalidatetargetsforthissectorbeforetheguidanceiscompleted.TheSBTiisdevelopingtargetssettingmethodsforoil&gascompaniesandcannotofficiallyvalidatetargetsforthissectorbeforetheguidanceiscompleted.ForthetargetvalidationbytheSBTi,“Oil&Gas”includes,butisnotlimitedto,integratedOil&Gascompanies,IntegratedGascompanies,Exploration&ProductionPurePlayers,RefiningandMarketingPurePlayers,OilProductsDistributors,GasDistributionandGasRetailers.TheSBTiwillassesscompaniesonacase-by-casebasistodeterminesectorScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationsOthercompaniesthatexplore,extract,mineand/orproducecoalorotherfossilfuelscannotgettheirtargetsvalidatedatthisstage,irrespectiveofpercentagerevenuegeneratedbytheseactivities.Othercompaniesthatexplore,extract,mineand/orproducecoalorotherfossilfuelscannotofficiallyvalidatetargetsatthisstage,irrespectiveofthepercentagerevenuegeneratedbytheseactivities.classificationforSBTivalidationpurposes.Therefore,theSBTireservestherighttonotmoveforwardwithacompany’svalidation,untilmethods/guidancehavebeendeveloped/completed.Aboutfossilfuelservicecompanies:Servicecompaniesaredefinedascompaniesthatsupportexploration,extraction,miningorproductionoffossilfuels,andothersignificantactivitiesalongthefossilfuelsvaluechain,notcoveredbysale,transportation,ordistributioncategory.Theexpectationisthatsuchcompaniesneedtoaccountfortheindirectemissionsrelatedtothefossilfuelsdirectlyorindirectlymanagedbythecompany.Giventhelimitationofaccountingstandardsandtargetsettingmethodsforthesesectors,theSBTireservestherighttonotmoveforwardwithacompany’svalidation.TheSBTiexpectsthattheO&Gsectorguidancewillhelpinformtherulesforthese.Aboutfossilfuelassets:Companiesthathavedormantoractivefossilfuelassets(e.g.coalmine,lignitemine,etc.)forextractionactivitieswithcommercialpurposes(meaningsales),cannotofficiallyvalidatetargetsatthisstage,untilfurtherspecificmethodsandguidance.ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationsTheSBTirecommendscompaniestodecommissionfossilfuelassets,insteadofdivesting,asthisapproachbetterreflectstheneedtophase-outfossilfuelsinourglobaleconomy,asscienceindicatesisnecessary.Ifacompanycompletelydecommissions/divestsfromfossilfuelassets,theywillnolongerbeconsideredundertheserules,andcansubmittargetsasperstandardroute.TheSBTirecommendscompaniestofollowtheGHGProtocolforbaseyearrecalculations.FossilFuelSale/Transmission/DistributionThisinformationisonlyapplicabletocompaniesthatreceivelessthan50%oftheirrevenuefromfossilfuelsale,transmission,ordistribution.N/A–followguidancefortheprimarysector.Inadditiontoguidancefortheprimarysector,scope3targetsmustbesetonscope3category11“useofsoldproducts”usingabsoluteemissionscontractionorintensitytargetsinlinewithabsolutecontraction,alignedwithatleast1.5°Cambitionthresholds.Targetsmustbesetforcategory11,irrespectiveoftheshareoftheseemissionscomparedtothetotalS1+S2+S3emissionsofthecompany.Separatescope3targetsmustbesetinthiscase.Aboutcompanieswithmorethan50%oftheirrevenuefromfossilfuelsale,transmission,ordistribution:Companieswithmorethan50%oftheirrevenuefromfossilfuelsale,transmission,ordistributioncannotofficiallyvalidatetargetsatthisstage.TheSBTiexpectsthattheO&Gsectormethodandguidancewillhelpinformtherulesforcompaniesinthissituation.Fossilfuelinfrastructure/services(dedicatedvsnon-dedicated)Companieswithnon-dedicatedinfrastructureinvolvedinthesale,transportation,Thefollowingcompaniescangettheirscope3useofsoldproduct(oruse-phaseemissions)targetvalidatedinDedicatedinfrastructure&servicesforthesepurposesisdefinedasinfrastructureorserviceswithuniquecharacteristics(madeforthesolepurpose)toextract,process,manipulateortransportfossilfuels.Inotherwords,allphysicalassetsthattheScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationsand/ordistributionoffossilfuels(e.g.freighttraincompaniesthattransportcoalamongotherthings,etc.)canhavetheirtargetsvalidatedaspernormalstandard.Companieswithnon-dedicatedinfrastructure/services,withlessthan50%revenuefromfossilfuelactivities(e.g.techcompanies,consultancies,non-exclusivetradingcompanies)canhavetheirtargetsvalidatedaspernormalstandard.alignmentwith1.5°Cambitionthresholds(seealsoC20.2):-Companieswithlessthan50%revenuefromsale,transportation,and/ordistributionoffossilfuelswithdedicatedinfrastructure(e.g.supermarketsthatsellgas,utilitiesthattransportnaturalgas,etc.)-Companieswithmorethan50%revenuefromsale,transportation,and/ordistributionoffossilfuelswithnon-dedicatedinfrastructure(exceptionforfreighttraincompaniesoranyothersthatarerequiredbyregulationtotransportthesegoods)-Companieswithnon-dedicatedinfrastructure,withmorethan50%revenuefromfossilfuelactivities(e.g.companypossessesforthesolepurposeofsupportingfossilfuelvaluechains,orspecializedservices.Assetsthatcanbeusedinterchangeablyforotherproductsorservicesarenotconsidereddedicatedinfrastructure.Companieswithmorethan50%revenuefromsale,transportation,and/ordistributionoffossilfuelwithdedicatedinfrastructure(e.g.utilitiesthattransportnaturalgasetc.)cannotgettheirtargetsvalidatedatthisstageandshouldawaitfurtherspecificmethodsandguidance.Oilandgasservicescompanieswithdedicatedinfrastructure/services,regardlessofrevenue(e.g.exclusivetradingcompanies)cannotgettheirtargetsvalidatedatthisstageandshouldawaitfurtherspecificmethodsandguidance.ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationstechcompanies,non-exclusivetradingcompanies)InformationandcommunicationtechnologyprovidersSufficientambitionifinlinewiththeAbsolutecontractionapproachorifitmeetstheminimumrequirementsoftherelevant1.5°CICTpathways.AmbitionmustbeinlinewithC20.TheSBTIguidanceforICTcompaniesincludingmobilenetworksoperators,fixednetworksoperators,anddatacentersoperatorsoutlinesindetailthetargetsettingrequirementsforsettingscope1+2targets.IndustrialSectors:IronandSteelCementAluminiumPulpandPaperSufficientambitionifinlinewithavailable1.5°CSDApathwayorabsolutecontractionapproach.AmbitionmustbeinlinewithC20.OriginalEquipmentManufacturers(OEMs)/AutomakersSufficientambitionifinlinewiththeabsolutecontractionapproach.Targetscovering‘useofsoldproducts’mustmeettheminimumlevelofambitiondeterminedbytheSDATransporttool,coveringWell-to-Wheel(WTW)emissionsofsoldvehicles,andalignedtothewell-below2°Cpathway.Furthermore,targetscovering‘useofsoldproducts’mustcovercompany-widesalesofnewvehicleswithnoexclusionsofTestedvsRealemissionsforOEMsoriginalequipmentmanufacturers:Originalequipmentmanufacturersmustconverttheirbaseyearemissionsfiguresfortheuse-phaseoftheirproductsintorealemissionswiththeuseofglobalstandards(e.g.,WorldwideHarmonizedLightVehicleTestProcedure-WLTP)whenavailable.Intheabsenceofanormalizedtestprocedureforcertainvehicletypes,companiesareinvitedtopresentandjustifytheirownestimates/simulationsbasedonfuelconsumption-specificdutycyclestotheSBTi.ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationsregionsorroadvehicle.PowerGenerationTheSectoralDecarbonizationApproach(SDA)powergenerationpathwaydefinestheminimumforward-lookingambitionthecompanymustusetosettargets.Thetimeframeandforward-lookingambitionmustbe,ataminimum,alignedwiththe1.5°Cpathway.CompaniesoperatinginthepowersectormustadheretotheguidanceforelectricutilitiesAmbitionmustbeinlinewithC20Basedonthesectorguidanceforelectricutilities,companiessubmittingtargetsinthissectorwithscope3emissionsthatrepresent40%ormoreofoverallemissionswillberequiredtoincludeanemissionsreductiontargetcoveringallsoldelectricity(includingpurchasedandresoldelectricityinscope3category3),inadditiontoatargetcoveringpowergenerationinscope1,fornewtargetsubmissions.ThistargetmustusetheSDApathwayandmustbe,ataminimum,alignedwitha1.5°Cpathway.Services/CommercialBuildingsSufficientambitionifinlinewithavailable1.5°CSDApathwayorabsolutecontractionapproach.AmbitionmustbeinlinewithC20.Inclusionofemissionsfromuseofsoldproductsforarchitecture/designfirmsRealEstateInvestmentTrusts(REITs)wishingtosettargetsmustspecifyiftheyareamortgage-basedREITorequity-basedREIT.EquityREITsmustpursuetheregulartargetvalidationrouteforcompanies.MortgageREITsmustinsteadutilizetheFinancialInstitutionsguidanceforsettingSBTs.TransportServicesSufficientambitionifinlinewiththeabsolutecontractionSufficientambitionifinlinewiththeSDATransportToolorabsolutecontractionRefertotheSBTiTransportguidanceforadescriptionofalltransportsub-sectorscoveredbytheSDATransportScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizationsapproachor1.5°CSDApathway,whenavailable.approach,alignedtothewell-below2°Cpathway.toolandtolearnaboutbestpracticesintarget-settingfortransportactivities.Forcompaniesinthemaritimetransportsector,pleaseconsulttheSBTitransportresourcesforfurtherinformationonsector-specifictransportmethodologies.Well-to-wheelboundary:Foralltransport-relatedemissionsacrossallsectors,companiesshouldreporttheseemissionsonawell-to-wheel(WTW)basisintheirGHGinventory.Companiessettingtargetsfortransport-relatedemissionsshouldcoverwell-to-wheelemissionsintheirtargetboundarytoaccuratelycaptureemissionsshiftsbetweenthetank-to-wheel(TTW)andthewell-to-tank(WTT),forexample,duetochangesinpowertraintechnologies.Forthemostup-to-dateinformationonsectordevelopments,pleaserefertotheSectorDevelopmentpageoftheSBTiwebsite.ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizations5.DocumentHistoryVersionChange/updatedescriptionDatefinalizedEffectiveDates1.0OriginalversionofScienceBasedTargetsinitiativeCriteriaandRecommendationsMay2015May2015toApril16,20172.0UpdatedversionofCriteriaandRecommendationstoreflectcurrentbestpracticeandlatestexperience.February24,2017FromFebruary24,20173.0UpdatedversionofCriteriaandRecommendationstoprovidegreaterclarityandreflectcurrentbestpractices.May23,2018FromMay23,2018Guidancefor3.0SupplementaryguidanceandclarificationstoV3.0.February28,2019FromMay23,20184.0UpdatedversionofCriteriaandRecommendationstoreflectcurrentdevelopmentsofclimatescienceandbestpractices.ThisversionintegratesclarificationstorelevantcriteriaincludedinGuidancefor3.0.April17,2019FromOctober15,20194.1UpdatedversionofCriteriaandRecommendationstoprovidegreaterclarityandreflectcurrentbestpractices.April15,2020FromJuly15,20204.2UpdatedversionoftheCriteriaandRecommendationsthatincludesminorwordingchangestoimproveclarityinC4,C16-18,C23,andR10.Nochangesorupdatestocriteriacontenthavebeenmade.Additionally,thesectiononannualtimelineofupdateswasremovedasitwasoutofdate,andsections3and4havebeenaddedfromotherSBTiresourcestoprovidetheinformationdirectlyinthiscriteriadocument.April15,2021FromApril15,2021ScienceBasedTargetsCriteriaandRecommendationsTWG-INF-002Version5.0October2021sciencebasedtargets.org@ScienceTargets/science-based-targetsinfo@sciencebasedtargets.orgPartnerorganizations5.0UpdatedversionoftheCriteriaandRecommendationsthatreflectscurrentdevelopmentsinclimatescienceandbestpractices.ThisversionintegrateschangesinalignmentwithSBTi’snewstrategy,includingtheintegrationoftheNet-zeroStandard.October27,2021FromJuly15,2022

1、当您付费下载文档后，您只拥有了使用权限，并不意味着购买了版权，文档只能用于自身使用，不得用于其他商业用途（如 [转卖]进行直接盈利或[编辑后售卖]进行间接盈利）。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。
3、如文档内容存在违规，或者侵犯商业秘密、侵犯著作权等，请点击“违规举报”。

碎片内容

碳中和的最新文档