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U&We arrangerade i förra veckan ett frukostseminarium med rubriken “Tåget rullar. Dags att hoppa på”.

Elena Stecca, som är en av CDPs experter på Science Based Targets (SBT), medverkade på länk från CDPs kontor Berlin. SBT är ny och relativ komplex materia. Vi hjälper gärna företag som är intresserade att sätta sig in i vad dessa mål innebär och som vill ta sig an den utmaningen att sätta verkligt ambitiösa klimatmål.

Vi ställde några frågor till Elena och hennes svar belyser sammanhanget:

Why has CDP become a driving force for introducing science based targets?

Science-based targets (SBTs) provide companies with a clearly defined pathway that specifies how much and how quickly they need to reduce their greenhouse gas emissions. The Paris Agreement in 2015 saw nearly 200 of the world’s governments commit to prevent dangerous climate change by limiting global warming to well below 2°C. This signaled an acceleration in the transition to a low carbon economy. Many companies are already demonstrating they have the skills, expertise and ingenuity to make this a reality – but need ambitious emissions reduction targets that ensure the transformational action they take is aligned with current climate science.

CDP recognizes science-based target setting as best practices and are incentivizing/rewarding their adoption through scoring. Companies demonstrating climate action and leadership in this regard are recognized for their efforts. Institutionalizing the adoption of science-based emission reduction targets and creating a critical mass of companies with SBTs are two of the main strategic pillars of the Science Based Targets initiative (SBTi). CDP is committed to contribute to the SBTi’s vision that science-based target setting will become standard business practice.

Who is responsible for validating the targets submitted by companies as Science Based?

The Science Based Targets initiative validates targets submitted by companies. The Science Based Targets initiative is collaboration between CDP, World Resources Institute, the WWF, and the United Nations Global Compact.

For detailed information about the validation process, please refer to the Call to Action guidelines.

Basically, setting Science Based Targets provides a pathway towards a low carbon world. Do companies need to have a target developed in accordance with the SBTi criteria in place when they sign the SBTs commitment letter?

Once a company signed the commitment letter, it will have up to 24 months to develop a science-based target. The target has to be in line with the criteria the SBTi considers critical for qualifying a target as “science-based.” The SBTi has developed a suite of tools and guidance to help companies understand how to meet these criteria.

Should all carbon emissions be included in the targets?

The targets must cover company-wide scope 1 and scope 2 emissions, as defined by the GHG Protocol Corporate Standard.

With regard to Scope 3: companies must complete a scope 3 screening for all relevant scope 3 categories in order to determine their significance as per the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard. If a company’s scope 3 emissions are at least 40% of total scope 1, 2, and 3 emissions, a scope 3 target is required. The scope 3 target boundary must include the majority of value chain emissions; these are the top 3 categories or 2/3 of total scope 3 emissions.

Once a committed company has got its targets validated by the SBTi, does the company have to report its progress against the targets?

The Science Based Target initiative does not currently track companies’ progress against their targets but all companies with approved targets are required to annually report their company-wide GHG emissions to ensure that progress towards delivering their targets can be tracked. There are no specific requirements regarding where the inventory should be disclosed, as long as it is public. Recommendations include annual reports, sustainability reports, the company’s website, and/or CDP’s annual questionnaire.



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