SBTi Corporate Target

Submission Form
Version 1.2 • June 2024
 Company Near-Term Near-Term Net-Zero Net-Zero Progress and
Instructions GHG Inventory
Information Target Coverage Targets Coverage Reporting

INSTRUCTIONS

Before filling out this form, please review the Procedure for Validation of SBTi Targets, which provides guidance on target development and describes the underlying
principles and process followed to assess targets. The SBTi Criteria Assessment Indicators are used determine conformance with the SBTi Criteria and sector-specific
requirements and must be referred to when completing this form. The SBTi requires companies to review the SBTi Criteria, any SBTi sector-specific guidance where
relevant, and the SBTi Criteria Assessment Indicators before near-term target development, as well as the SBTi Net Zero Standard for net zero target development.

This submission form is designed to be used in the Excel desktop application. Please refrain from completing the submission form using any other platform, including
in-browser Excel or Google Sheets, since the functionality of the document will be compromised and you may be requested to complete an additional copy. Where
possible, to ensure full access to all functions, please complete the form on a Windows device, using a recent version of the Excel desktop application.

Please read the 'Guidance' column carefully when completing this Target Submission Form. Adherence to these guidelines will ensure that our technical team has all
the information needed and will help streamline the target validation process. Where relevant, this document provides references to additional guidance, such as
specific chapters of the Greenhouse Gas Protocol Corporate Standard. The references provided are not exhaustive and companies are encouraged to refer to
additional guidance where needed.

COMPLETENESS OF FORM

Please fill this form out as clearly, comprehensively, and accurately as possible. Missing, unclear, or erroneous information will result in the evaluation process being
delayed. Please indicate “NA” (not applicable) for table cells where information does not apply.

Cells in light blue are mandatory to fill. Cells in grey with grey font are conditional upon data entry above and should be ignored unless they change color to light blue.
Cells in purple show examples of data entry to be completed by companies in the light blue cells.

Data entry mandatory Do not enter data (data entry conditional) Data entry example

VERACITY OF THE INFORMATION

Companies should enter only true and accurate information and complete the form to the best of their knowledge. The person giving sign off does not have to do so
physically but should just enter his/her name in the space provided.

PLEASE CONFIRM THAT THE INFORMATION ENTERED BELOW IS TRUE AND COMPLETE TO THE BEST OF YOUR KNOWLEDGE:

hereby certify that I have reviewed the relevant guidance documents and that the information provided below is true and
I, complete to the best of my knowledge.

2024

Title: Date: Signature:

Day Month Year

SUBMISSION DOCUMENTS
For

Please submit this completed form in Excel format via the online Target Validation Application. Within this application you will select a preferred date for the target
validation service to begin and submit your target submission form and any other relevant documents to the SBTi for validation purposes. The following documents
must be submitted:
• SBTi Target Submission Form (this document)
• Any SBTi target setting tools used to calculate targets

CONTACT US

If you have any questions on the target validation process, please contact us at [email protected]. For general questions, please email
[email protected].

If you have any feedback on this submission form, or have identified an error in the document, please provide details using this form.
 Company
Instructions
Information

COM
# QUESTION RESPONSE

1.1.1. Company name

1.1.2. Company ISIN

1.1.3. Company LEI

Organization type
1.1.4.
Single choice question
1.1.5. Headquarters’ location (city)

Headquarters’ location (country)

1.1.6.
Single choice question

V
Active commitment
1.2.1.
Single choice question

Validation service option

1.2.2.
Single choice question

Target update option

1.2.3.
Single choice question

Validation service number

1.2.4.
Single choice question

Fee discount
1.2.5.
Single choice question

Near-term criteria version

1.2.6.
Single choice question
 Net-zero criteria version
1.2.7.
Single choice question

CDP Investor Climate Change

1.3.1. Questionnaire
Single choice question

Have you paid any of the SBTi partners

(CDP, UN Global Compact, WRI, WWF,
1.3.2. WMB) to receive technical advice to
model your targets?
Single choice question

CDP

UN Global Compact

Which partner(s) did you receive

1.3.3.
support from? WRI

WWF

WMB
 WMB

What was the nature or scope of

1.3.4.
that service?

BUSINESS

1.4.1. Company sector(s)

SBTi sector classification

1.4.2.
Single choice question

1.4.3. Employees
1.4.4. Company structure

1.4.5. Products and services

1.4.6. Geographies

1.4.7. Additional information

1.5.1. Company website

1.5.2. Sustainability report

1.5.3. Annual report

PARENT

Is your company a subsidiary of a larger

1.6.1. holding company?
Single choice question

Does your company have any

1.6.2. subsidiaries?
Single choice question

Does your parent company and/or any of

your subsidiaries have approved SBTs,
1.6.3.
or commitment(s) to set SBTs?
Single choice question

What science-based targets do these

1.6.4. organizations have, or plan to have, in
place?

Is your company is involved in the sale,

transmission, and distribution of fossil
1.6.5.
fuels?
Single choice question
 What percentage of your company's
revenue comes from the sale,
1.6.6.
transmission, and/or distribution of
fossil fuels?

Is your company involved in financial

1.6.7. institution related activities?
Single choice question

What percentage of your company's

1.6.8. revenue comes from financial institution
related activities?

CO

1.7.1. Primary technical contact

1.7.2 Job title

1.7.3. Email

1.7.4. Secondary technical contact

1.7.5. Job title

1.7.6. Email

1.7.7. Primary communications contact

1.7.8 Job title

1.7.9 Email

1.7.10. Secondary communications contact

1.7.11. Job title

1.7.12 Email

CONS

1.8.1. Consultancy

1.8.2. Consultant

1.8.3. Consultant job title

1.8.4. Consultant email

 Company Near-Term Near-Term Net-Zero
GHG Inventory
Information Targets Coverage Targets

COMPANY INFORMATION
RESPONSE GUIDANCE

Company name as you want it to be publicly displayed o

well as in other communication materials. If you are usin
please make sure that the spelling, capitalization and pu
correct. If you are a CDP Responder and the name diffe
questionnaire response, please indicate how it differs.

An International Securities Identification Number (ISIN)

specific securities issue. ISIN codes have a total of 12 c
numbers. If you do not have an ISIN, please write "NA".

The Legal Entity Identifier (LEI) is a unique global identi

financial transactions. Also known as an LEI code or LE
20-character, alpha-numeric code based on ISO 17442
enables clear and unique identification of legal entities p
you do not have a LEI, please write "NA".

Are you a state-owned enterprise, non-profit organizatio

type of organization? At the moment, the SBTi focuses
and encourages companies from all sectors to demonst
targets and getting their targets validated by the SBTi. T
companies from the highest emitting sectors as they pla
towards a net-zero economy.

Currently, the SBTi does not engage with cities, local go

500 employees, educational institutions or non-profit org
these stakeholders to consider science-based target se
on our website and adapt them for their use, whenever
 Please indicate the city where your headquarters are lo

Please indicate the country where your headquarters ar

VALIDATION SERVICE

Please indicate whether your company has an active co

Please select the target validation service option you ar

For more information on the target validation service, re
Validation Service”. Companies must already have appr
order to gain approval for long-term science-based targ
without having approved near-term targets in place that
use the full service options.

Please indicate which targets you wish to update.

Please specify how many times your company has com

further information on the benefits and costs of the targe
FAQs.

Please specify if you are applying for a fee discount, en

discount.

Please select yes if you are eligible for and wish to requ
for a discount are those with yearly revenue under $1 b
headquartered in developing countries and economies i
Nations Secretariat’s Department of Economic and Soc
countries please go to our FAQs.

Please indicate which version of the SBTi criteria you ar

 Please indicate which version of the SBTi Net-Zero Stan

SBTI PARTNERS
Is your company a responder for the CDP Investor Clim
which you have submitted your SBT? If your company
the CDP Investor Climate Change Questionnaire in the
submitted targets to the SBTi, select ‘yes’. For example
the SBTi for validation in 2024 and your company is dis
Change Questionnaire, you would select ‘yes’. If your co
questionnaire in the past, please attach the responses f
recent response together with your submission, if availa
provided in this form should be consistent with the relev
Questionnaire Response. If there are any significant inc
Question 1.3.4.

You should only consider payments made to any of the

WRI, WWF or WMB) in exchange of technical advice, s
based targets or evaluate targets against the SBTi crite
validation service (see FAQs).

CDP

UN Global Compact

If you selected "Yes", please state which partner(s) you

WRI

WWF

WMB
WMB

Please describe the nature and/or scope of the service

This information is requested to prevent conflicts of inte
technical team to review targets. A conflict of interest is
significant amount of funds to any of the SBTi partner o
service offering, donation). Any SBTi partner organizatio
excluded from the assessment process.

BUSINESS ACTIVITIES AND OPERATIONS

Please list the main sector(s) your company operates in

prescribed here, but if possible, we recommend the use
company is involved in multiple sectors, please estimate
sector. If your company is a real estate investment trust
REIT or a mortgage REIT (mortgage REITs will have to
framework for Financial Institutions). Furthermore, finan
SBTi framework for Financial Institutions and submit tar
Form and Guidance for Financial Institutions. For a defi
the financial institution sector homepage.

Note that the SBTi cannot officially validate or approve c

available methodology to assess the company’s target(s

For the purposes of target validation by the SBTi, “Oil &

integrated Oil & Gas companies, Integrated Gas compa
Players, Refining and Marketing Pure Players, Oil Produ
Gas Retailers. The SBTi will assess companies on a ca
companies will be classified as Oil & Gas companies fo
so, reserve the right to not move forward with their valid
development has been completed.

Based on the sector(s) you have listed above, please se

representative of your company's business activities.

Please enter the total number of employees.

 Please outline the main business segments that exist w
overview of the business activities that take place within

Please provide a description of the products and/or serv

Please provide an overview of the the various locations

Please provide additional information, if any. You may a

with additional information, or attach further supporting

WEBSITE LINKS

Please include a link to the English language version of

Please include a link to the English language version of

sustainability report.
 Please include a link to the English language version of
report or financial report.

PARENT/SUBSIDIARY INFORMATION

Please select from dropdown.

Please select from dropdown.

Please select from dropdown.

Please indicate the name of the parent company and/or

description of the relationship with your company, and a

Please select from dropdown.

 Please enter the percentage of overall revenue that is g
provide the source of this information (e.g., financial rep

The initiative defines a financial institution as one that e

its core functions. These include, but are not limited to,
owners, retail and commercial banking activities, insura
managers), mortgage real estate investment trusts (REI

Please enter the percentage of overall revenue that is g

provide the source of this information (e.g., financial rep

CONTACT INFORMATION
Please provide the name of the primary contact respons
science-based targets within your company. This perso
validation team during the validation process. More than
but please indicate who should be the primary contact.

Please provide the job title of the primary technical cont

Please provide the email address of the primary technic

Please provide the name of the secondary contact resp

science-based targets within your company. This perso
validation team during the validation process.

Please provide the job title of the secondary technical c

Please provide the email address of the secondary tech

Please provide the name of the primary contact respons

to science-based targets within your company. If your c
person will be contacted by the SBTi communications te
targets. You can list more than one contact if relevant, b
primary contact.
 Please provide the job title of the primary communicatio

Please provide the email address of the primary commu

Please provide the name of the secondary contact resp

related to science-based targets within your company. T
the SBTi communications team to coordinate the public

Please provide the job title of the secondary communica

Please provide the email address of the secondary com

CONSULTANCY INFORMATION

If you hired a consultancy to develop or support the dev

form, provide the name of the consultancy.

The SBTi is collecting this information in order to engag

science-based targets and cross-promote events relate
we are able to avoid any potential conflicts of interest.

Please provide the name of the individual contact hired

Please provide the job title of the individual contact hire

Please provide the email address of the individual conta

 Net-Zero Net-Zero Progress and
Targets Coverage Reporting

o be publicly displayed on the SBTi and its partner’s websites, as

materials. If you are using your company’s legal designation,
ng, capitalization and punctuation of your company name is
nder and the name differs from how it appears in your CDP
indicate how it differs.

ification Number (ISIN) is a code that uniquely identifies a

odes have a total of 12 characters consisting of both letters and
ISIN, please write "NA".

is a unique global identifier for legal entities participating in

wn as an LEI code or LEI number. The identifier is formatted as a
de based on ISO 17442. It connects to key information that
ication of legal entities participating in financial transactions. If
write "NA".

e, non-profit organization, international organization, or other

ment, the SBTi focuses on promoting corporate climate action
m all sectors to demonstrate their leadership by committing to set
validated by the SBTi. The initiative particularly welcomes
tting sectors as they play a crucial role in ensuring the transition

gage with cities, local governments, public sector institutions over

titutions or non-profit organizations. The SBTi encourages all
science-based target setting methods and other resources listed
for their use, whenever possible.
our headquarters are located.

re your headquarters are located.

mpany has an active commitment to set science-based targets.

on service option you are requesting.

get validation service, refer to our FAQs section entitled “Target
must already have approved near-term science-based targets in
erm science-based targets. If you are submitting net-zero targets
erm targets in place that have been validated by the SBTi, please

ou wish to update.

your company has completed a validation service with SBTi. For

ts and costs of the target validation service, please refer to the

ng for a fee discount, ensuring your eligibility for such an

ible for and wish to request a fee discount. Companies eligible

arly revenue under $1 billion USD, who need it and are
untries and economies in transition, as defined by the United
nt of Economic and Social Affairs. To see the list of these
s.

f the SBTi criteria you are submitting under.

f the SBTi Net-Zero Standard you are submitting under.

r the CDP Investor Climate Change Questionnaire for the year in

SBT? If your company has responded or intends to respond to
ge Questionnaire in the year in which your company has
elect ‘yes’. For example, your company has submitted targets to
nd your company is disclosing to the CDP 2024 Investor Climate
uld select ‘yes’. If your company has also responded to that
e attach the responses for your targets’ base year and the most
our submission, if available. Whenever possible, the information
consistent with the relevant information in your CDP
e are any significant inconsistencies, please explain them in

ents made to any of the partners (CDP, UN Global Compact,

ge of technical advice, support or guidance to develop science-
s against the SBTi criteria other than payments for the target

ate which partner(s) you obtained the service from.

 or scope of the service provided by the above SBTi partner(s).
prevent conflicts of interest when assigning members of our
. A conflict of interest is triggered when a company provides any
ny of the SBTi partner organizations (e.g., through a partnership,
SBTi partner organization with a conflict of interest (COI) must be
process.

ur company operates in. No specific classification system is

we recommend the use of the SBTi sector classification. If your
sectors, please estimate the percentage of activity in each
estate investment trust (REIT), please specify if it is an equity
gage REITs will have to validate targets using the SBTi
ons). Furthermore, financial institutions will need to follow the
stitutions and submit targets using the SBTi Target Submission
al Institutions. For a definition of financial institutions, please see
omepage.

ally validate or approve certain sectors’ targets due to lack of an

s the company’s target(s) in a credible manner.

ation by the SBTi, “Oil & Gas” includes, but is not limited to,
, Integrated Gas companies, Exploration & Production Pure
Pure Players, Oil Products Distributors, Gas Distribution and
sess companies on a case-by-case basis to determine whether
Oil & Gas companies for the purpose of SBTi validation, and if
e forward with their validation until after the SBTi Oil & Gas sector
ed.

e listed above, please select the SBTi sector that is most

s business activities.

f employees.
 s segments that exist within your company, and provide an
es that take place within each division.

the products and/or services sold by your company.

he the various locations operated in.

mation, if any. You may also wish to provide links to webpages

tach further supporting documentation with your submission.

ish language version of your company’s website.

ish language version of your company’s most recent

ish language version of your company’s most recent annual

parent company and/or subsidiary companies, a short

ith your company, and any plans for their submission to SBTi.
 overall revenue that is generated by these activities. Please also
mation (e.g., financial report).

institution as one that engages in investment activities as part of

e, but are not limited to, the following: Asset management/asset
anking activities, insurance companies (when functioning asset
e investment trusts (REITs).

overall revenue that is generated by these activities. Please also

mation (e.g., financial report).

primary contact responsible for technical matters related to

ur company. This person will be the main contact for the
ation process. More than one contact may be listed if relevant,
be the primary contact.

e primary technical contact.

ss of the primary technical contact.

secondary contact responsible for technical matters related to

ur company. This person will be the second contact for the
ation process.

e secondary technical contact.

ss of the secondary technical contact.

primary contact responsible for communications matters related

your company. If your company’s targets are approved, this
SBTi communications team to coordinate the publication of the
one contact if relevant, but please indicate who should be the
e primary communications contact.

ss of the primary communications contact.

secondary contact responsible for communications matters

s within your company. This person will be the second contact for
to coordinate the publication of the targets.

e secondary communications contact.

ss of the secondary communications contact.

velop or support the development of the targets submitted in this

onsultancy.

mation in order to engage with consultancies that are working on

s-promote events related to this topic, as well as, to ensure that
al conflicts of interest.

individual contact hired at the consultancy.

e individual contact hired at the consultancy.

ss of the individual contact at the consultancy.

 Company Near-Term
Instructions GHG Inventory
Information Targets

GREEN HOUSE GAS INVENTO

ALIGNMENT WITH GHG PROTOC

# QUESTION RESPONSE

Does your inventory follow the GHG Protocol

2.1.1. Corporate Standard?
Single choice question

If not, list and explain any deviation from GHGP's

2.1.2.
requirements.
 Has the company accounted for 100% of
emissions-generating activities across the supply
2.1.3 chain, either in the GHG inventory figures or
exclusions figures provided?
Single choice question

What level of third-party assurance was performed,

2.1.4
if any?

ORGANIZATIONAL BOUNDARY

Consolidation approach
2.2.1
Single choice question
2.2.2 Justification

2.2.3 Deviations

Financial accounting
2.2.4
Single choice question

2.2.5 Financial accounting exceptions

2.2.6 Relevant entities

 STRUCTURAL CHANGES

Structural changes
2.3.1
Single choice question

2.3.2 Company details

2.3.3 Completion date

 Base year recalculation
2.3.4
Single choice question
2.3.5 Base year recalculation explanation

2.3.6 Percentage change

SUBSIDIARIES AND JOINT VENTU

Can you please confirm that you have included the

scope 1, scope 2 and scope 3 categories 1-14
2.4.1 emissions from all subsidiaries in accordance with
the chosen consolidation approach?
Single choice question

Which subsidiaries have you not included and

2.4.2
why?
 Can you please confirm that you have included the
scope 1, scope 2 and scope 3 categories 1-14
emissions from all joint ventures, associates,
2.4.3 affiliates and/or any other equity holdings, in
accordance with the chosen consolidation
approach?
Single choice question

Which joint ventures, associates, affiliates and/or

2.4.4 any other equity holdings have you not included
and why?

Do you have any subsidiaries, joint ventures,

associates, affiliates and/or any other equity
2.4.5 holdings, that occur outside your organizational
boundary?
Single choice question

What is the reason your company does not have

2.4.6
control over the subsidiaries?
 Have the scope 1 and 2 emissions of all relevant
2.4.7 entities been included in category 15,
proportionate to the equity stake held?

TRANSPORT-RELATED EMISSIO

For any transport-related emissions, have they

2.5.1. been calculated on a well-to-wheel (WTW) basis?
Single choice question

Have WTW emissions been included in scope

2.5.2 3 category 4?
Single choice question

Have WTW emissions been included in scope

2.5.3 3 category 6?
Single choice question
 Have WTW emissions been included in scope
2.5.4 3 category 7?
Single choice question

Have WTW emissions been included in scope

2.5.5. 3 category 9?
Single choice question

Why have all transport-related emissions in the

2.5.6 GHG inventory not been accounted for on a WTW
basis?
 FOREST, LAND AND AGRICULTURE QU

Does your company have Forest, Land and

2.6.1
Agriculture (FLAG) related emissions?

2.6.2 What is the reason for your response?

Do FLAG related emissions in your company’s

2.6.3 GHG inventory total at least 20% of overall
emissions across scopes?
2.6.4 What is the percentage of FLAG emissions?

Does your inventory (scope 1 or 3) include direct

2.6.5
emissions from Land Use change (dLUC)?

2.6.6 What is the reason for your response?

 What is the amount of emissions arising from
2.6.7
dLUC?

Does your inventory include indirect emissions

2.6.8
from Land Use change (iLUC)?

REPORTING PERIOD

2.7.1 Year type

2.7.2 Scope 1 and 2 base year

2.7.3 Fiscal year end

2.7.4 Scope 1 and 2 most recent year

Is the base year and most recent year the same for
2.7.5
scope 3?

2.7.6 Scope 3 base year

2.7.7 Scope 3 most recent year

 What is the reason that different data has been
2.7.8
selected for scope 1 and 2, compared to scope 3?

SCOPE 1 EMISSIONS IN THE BASE YE

For the selected base year, please enter your scope 1 and 2 base year data in metric tonnes of CO2e (tCO2e). For each scope, pleas
emissions-generating activities and absolute emissions associated with each. Please note the data entered into Table 1, Table 2.1 an
provide the most recent year data in Table 7.2 and/or Table 7.3.

Table 1. Scope 1
Emissions sources Description of business activities Absolute emissions, tCO2e
Stationary combustion fuels and
equipment
Mobile combustion fuels and vehicle

Fugitive emissions

Process emissions

SCOPE 2 EMISSIONS IN THE BASE YE

 Which method will the company use to track
2.8.1
performance towards its scope 2 target?

Table 2.1 Scope 2 Location-based

Emissions sources Description of business activities Absolute emissions, tCO2e

Electricity

District heating

Other heating/cooling

Table 2.2 Scope 2 Market-based

Emissions sources Description of business activities Absolute emissions, tCO2e

Electricity

District heating

Other heating/cooling
 What market-based instruments is your company
2.8.2
currently purchasing, if any?

How do these instruments meet the Scope 2

2.8.3
Quality Criteria?

TABLE 3: SCOPE 3 EMISSIONS IN THE BAS

For the selected base year, please provide a high-level description of the relevant scope 3 activities per scope 3 category in the 'General de
considered, how data was collected and how emissions were calculated. If the scope 3 category is not relevant for your company, please p
formula in the 'Total' section, writing "NA".

Next, please proceed entering the details of your scope 3 base year data in the tables. Please note the data entered into Tables 3.1 - 3.15 s
recent year data in Table 7.2 and/or Table 7.3. For each category, in the first column, please outline the top five contributing goods/materia
dataset used. The remainder of the emissions per category should then be entered into the final row 'Other'.

The subsequent columns should be completed as follows:

● Data type: Please indicate whether the emissions have been calculated using primary data, secondary data, a combination of these,
● Extrapolation: If you have indicated that extrapolation is utilized in the methodology, please select the extrapolation range.
● Representativeness: Where secondary data has been used, please indicate whether the emission factor(s) obtained are global avera
● Emission factor source: At a minimum, please provide name of the database and/or owner of the dataset used. Where possible, plea
● Assumptions: Please provide any assumptions embedded within the methodological approach. For instance, in category 11, compan
● Absolute emissions, tCO2e: Please provide the absolute emissions associated with the item(s) or activity in metric tonnes of CO2e (t

To ensure that the formulas in this document work correctly, please enter only numerical inputs into the absolute emissions column and use
lead to miscalculations in the submission form: 1 300 526,50 or 1.300.526,50.

Finally, for all relevant scope 3 categories where emissions have been reported, please provide your responses to the questions below eac
Assessment Indicators (CAI) for GHG accounting. For most of the questions, you may write "Confirmed" or "Not confirmed", followed by an

*If you cannot see checkboxes in the 'Data type' column due to using an older version of Excel, please describe the data type according to

Data entry example (Category 1)

As a construction firm, the majority of our purchased goods and services emissions originate fro
General description suppliers to obtain primary data for steel, cement, fabricated metal, stone and some others, and
of our purchased items.
 As a construction firm, the majority of our purchased goods and services emissions originate fro
General description suppliers to obtain primary data for steel, cement, fabricated metal, stone and some others, and
of our purchased items.

Key goods and services Data type Extrapolation, % Representativeness

✘ Primary data - supplier-specific

Cement Primary data - product-specific Less than 10% Local/supplier-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - supplier-specific

Steel ✘ Primary data - product-specific More than 25% Local/supplier-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - supplier-specific

Outsourced construction Primary data - product-specific NA Country/regional

Secondary data - financial/spend

✘ Secondary data - industry average

 ✘ Secondary data - industry average

Primary data - supplier-specific

Architectural engineering and

Primary data - product-specific NA Global
testing
✘ Secondary data - financial/spend

Secondary data - industry average

Primary data - supplier-specific

Glass and ceramics Primary data - product-specific NA Country/regional

✘ Secondary data - financial/spend

Secondary data - industry average

✘ Primary data - supplier-specific

Other ✘ Primary data - product-specific 10% to 25% Global

✘ Secondary data - financial/spend

Secondary data - industry average

Please confirm that this is consistent with the GHG Protocol minimum boundary. Confirmed.

Confirmed, all primary and second

Please confirm that the emissions are reported on a cradle-to-gate basis.
transportation (from tier-1 supplier

Confirmed, PG&S includes 100%

Please confirm that all purchased services have been captured in the reporting.
marketing, accounting, legal, IT an

Table 3.1: Purchased goods and servic

General description

Key goods and services Data type Extrapolation, % Representativeness

Primary data - supplier-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - supplier-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - supplier-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

 Secondary data - industry average

Primary data - supplier-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - supplier-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - supplier-specific

Other Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

2.9.1.1 Please confirm that this is consistent with the GHG Protocol minimum boundary.

2.9.1.2 Please confirm that the emissions are reported on a cradle-to-gate basis.

2.9.1.3 Please confirm that all purchased services have been captured in the reporting.

Table 3.2: Capital goods

General description

Key goods Data type Extrapolation, % Representativeness

Primary data - supplier-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - supplier-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - supplier-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

 Secondary data - industry average

Primary data - supplier-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - supplier-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - supplier-specific

Other Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

2.9.2.1 Please confirm that this is consistent with the GHG Protocol minimum boundary.

2.9.2.2 Please confirm that the emissions are reported on a cradle-to-gate basis.

Please confirm that the emissions are representative of the company's normal
2.9.2.3
activities.

Table 3.3: Fuel- and energy-related activ

 General description

Activities Data type Extrapolation, % Representativeness

Upstream emissions of purchased Primary data - supplier-specific

fuels
Primary data - grid-specific

Secondary data - national average

Upstream emissions of purchased Primary data - supplier-specific

electricity
Primary data - grid-specific

Secondary data - national average

Primary data - supplier-specific

T&D losses
Primary data - grid-specific

Secondary data - national average

Generation of purchased Primary data - supplier-specific
electricity that is sold to end users
Primary data - grid-specific

Secondary data - national average

Table 3.4: Upstream transportation and dist

General description

Key activities/trips/locations Data type Extrapolation, % Representativeness

Primary data - supplier-specific

Primary data - activity-specific

Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

 Secondary data - financial/spend
Primary data - supplier-specific

Primary data - activity-specific

Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

Primary data - supplier-specific

Primary data - activity-specific

Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

Primary data - supplier-specific

Primary data - activity-specific

Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

Primary data - supplier-specific

Primary data - activity-specific

Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

Primary data - supplier-specific

Primary data - activity-specific

Other
Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

 Secondary data - financial/spend

2.9.4.1 Please confirm that this is consistent with the GHG Protocol minimum boundary.

Please confirm that the company is covering all upstream transport and distribution
2.9.4.2
emissions paid by the company.

Please confirm if additional emissions from refrigeration for the transportation and
2.9.4.3
storage of chilled goods have been calculated, if relevant.

Table 3.5: Waste generated in operatio

General description

Key materials Data type Extrapolation, % Representativeness

Primary data - supplier-specific

Primary data - material-specific

Secondary data - financial/spend

Secondary data - industry average

 Secondary data - industry average

Primary data - supplier-specific

Primary data - material-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - supplier-specific

Primary data - material-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - supplier-specific

Primary data - material-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - supplier-specific

Primary data - material-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - supplier-specific

Other Primary data - material-specific

Secondary data - financial/spend

Secondary data - industry average

 Secondary data - industry average

2.9.5.1 Please confirm that this is consistent with the GHG Protocol minimum boundary.

Please provide an overall percentage breakdown for each waste treatment

2.9.5.2
assumed in category 5.

Please confirm that the company is only including recovery for recycling, but not
2.9.5.3
recycling itself.

Table 3.6: Business travel

General description

Key transport modes Data type Extrapolation, % Representativeness

Primary data - supplier-specific

Primary data - activity-specific

Primary data - distance

Secondary data - industry average

 Secondary data - financial/spend
Primary data - supplier-specific

Primary data - activity-specific

Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

Primary data - supplier-specific

Primary data - activity-specific

Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

Primary data - supplier-specific

Primary data - activity-specific

Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

Primary data - supplier-specific

Primary data - activity-specific

Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

Primary data - supplier-specific

Primary data - activity-specific

Other
Primary data - distance

Secondary data - industry average

 Secondary data - financial/spend

2.9.6.1 Please confirm that this is consistent with the GHG Protocol minimum boundary.

Please confirm that hotel stay emissions are disaggregated from the minimum
2.9.6.2
boundary.

Table 3.7: Employee commuting

General description

Key transport modes Data type Extrapolation, % Representativeness

Primary data - employee survey

Secondary data - financial/spend

Secondary data - national average

 Secondary data - national average

Primary data - employee survey

Secondary data - financial/spend

Secondary data - national average

Primary data - employee survey

Secondary data - financial/spend

Secondary data - national average

Primary data - employee survey

Secondary data - financial/spend

Secondary data - national average

Primary data - employee survey

Secondary data - financial/spend

Secondary data - national average

Primary data - employee survey

Other
Secondary data - financial/spend

Secondary data - national average

 Secondary data - national average

2.9.7.1 Please confirm that this is consistent with the GHG Protocol minimum boundary.

Please confirm that homeworking emissions are disaggregated from the minimum
2.9.7.2
boundary.

Table 3.8: Upstream leased assets

General description

Key assets Data type Extrapolation, % Representativeness

Primary data - asset-specific

Secondary data - financial/spend

Secondary data - industry average

 Secondary data - industry average

Primary data - asset-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - asset-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - asset-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - asset-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - asset-specific

Other
Secondary data - financial/spend

Secondary data - industry average

 Secondary data - industry average

2.9.8.1 Please confirm that this is consistent with the GHG Protocol minimum boundary.

If your company has selected the operational control consolidation approach and
2.9.8.2 reported emissions in this category, please provide justification as to why your
company does not have operational control over the leased asset.

Does your company have the ability to choose and switch energy suppliers for the
2.9.8.3
asset(s)?

2.9.8.4 Does your company have the capacity to influence energy usage for the asset(s)?

Does your company have the capacity to select and/or install energy saving
2.9.8.5
technology for the asset(s)?

2.9.8.6 Does your company pay for the energy used to power the asset(s)?

Please confirm that the life cycle emissions from manufacturing or construction of
2.9.8.7
leased assets have not been included in the submitted figures.

Table 3.9: Downstream transportation and di

General description
 General description

Key activities/trips/locations Data type Extrapolation, % Representativeness

Primary data - supplier-specific

Primary data - activity-specific

Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

Primary data - supplier-specific

Primary data - activity-specific

Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

Primary data - supplier-specific

Primary data - activity-specific

Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

 Secondary data - financial/spend
Primary data - supplier-specific

Primary data - activity-specific

Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

Primary data - supplier-specific

Primary data - activity-specific

Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

Primary data - supplier-specific

Primary data - activity-specific

Other
Primary data - distance

Secondary data - industry average

Secondary data - financial/spend

2.9.9.1 Please confirm that this is consistent with the GHG Protocol minimum boundary.

Please confirm that, for transportation of sold goods, the emissions disclosed
2.9.9.2 relate only to services purchased by third parties (i.e. emissions from the
transportation of goods purchased by the company have not been included).

Please confirm if additional emissions from refrigeration for the transportation and
2.9.9.3
storage of chilled goods have been calculated, if relevant.
 If your company sells products which are sold in third party retail spaces, please
2.9.9.4 confirm that you have included the scope 1 and 2 emissions from the retail
storage.

Table 3.10: Processing of sold produc

General description

Key intermediate goods Data type Extrapolation, % Representativeness

Primary data - customer-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - customer-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

 Secondary data - industry average

Primary data - customer-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - customer-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - customer-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - customer-specific

Other Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

2.9.10.1 Please confirm that this is consistent with the GHG Protocol minimum boundary.
 If your company sells intermediate goods or components and has not listed any
2.9.10.2 emissions from processing, please explain here why these are considered final
goods.
`

Table 3.11: Use of sold products

General description

Key goods and services Data type Extrapolation, % Representativeness

Primary data - customer-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - customer-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

 Secondary data - industry average

Primary data - customer-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - customer-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - customer-specific

Primary data - product-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - customer-specific

Primary data - product-specific

Other
Secondary data - financial/spend

Secondary data - industry average

2.9.11.1 Please confirm that this is consistent with the GHG Protocol minimum boundary.
 For goods sold requiring direct consumption of fossil fuels (except vehicles), please
2.9.11.2
confirm that emissions have been calculated on a tank-to-wheel basis.

For sold fossil fuels, please confirm that emissions have been calculated on a tank-
2.9.11.3
to-wheel basis.

For sold services, please outline how direct use phase emissions have been
2.9.11.4
attributed.
`

Table 3.12: End-of-life treatment of sold pr

General description

Key goods/materials/activities Data type Extrapolation, % Representativeness

Primary data - customer-specific

Primary data - material-specific

Secondary data - financial/spend

Secondary data - industry average

 Secondary data - industry average

Primary data - customer-specific

Primary data - material-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - customer-specific

Primary data - material-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - customer-specific

Primary data - material-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - customer-specific

Primary data - material-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - customer-specific

Other Primary data - material-specific

Secondary data - financial/spend

Secondary data - industry average

 Secondary data - industry average

2.9.12.1 Please confirm that this is consistent with the GHG Protocol minimum boundary.

Please provide an overall percentage breakdown for each waste treatment

2.9.12.2
assumed in category 12.

Please confirm that the company is only including recovery for recycling, but not
2.9.12.3
recycling itself.

Table 3.13: Downstream leased asse

General description

Key assets Data type Extrapolation, % Representativeness

Primary data - asset-specific

Secondary data - financial/spend

Secondary data - industry average

 Secondary data - industry average

Primary data - asset-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - asset-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - asset-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - asset-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - asset-specific

Other
Secondary data - financial/spend

Secondary data - industry average

 Secondary data - industry average

2.9.13.1 Please confirm that this is consistent with the GHG Protocol minimum boundary.

Please confirm that emissions reported encompass the operation of assets owned
2.9.13.2 by the reporting company (lessor) and leased to other entities in the reporting year,
not included in scope 1 and scope 2.

Please provide a description of lessee(s), leasing arrangement(s) and leasing

2.9.13.3
location(s).

Does your company have the ability to choose and switch energy suppliers for the
2.9.13.4
asset(s)?

2.9.13.5 Does your company have the capacity to influence energy usage for the asset(s)?

Does your company have the capacity to select and/or install energy saving
2.9.13.6
technology for the asset(s)?

2.9.13.7 Does your company pay for the energy used to power the asset(s)?

Table 3.14: Franchises

General description
General description

Key franchises/licenses Data type Extrapolation, % Representativeness

Primary data - franchise-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - franchise-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - franchise-specific

Secondary data - financial/spend

Secondary data - industry average

 Secondary data - industry average

Primary data - franchise-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - franchise-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - franchise-specific

Other
Secondary data - financial/spend

Secondary data - industry average

2.9.14.1 Please confirm that this is consistent with the GHG Protocol minimum boundary.

Please confirm that emissions reported encompass the operation of franchises in

2.9.14.2
the reporting year, not included in scope 1 and scope 2.

2.9.14.3 Please provide a description of franchising arrangements.

 Please confirm that if the reporting company grants licenses to other entities to sell
or distribute goods or services in return for payments, the scope 1 and 2 emissions
2.9.14.4
arising from the creation or provision of those goods and services, are accounted
for in category 14.

2.9.14.5 Please provide a description of licensing arrangements.

Table 3.15: Investments

General description

Key entities Data type Extrapolation, % Representativeness

Primary data - investment-specific

Secondary data - financial/spend

Secondary data - industry average

 Secondary data - industry average

Primary data - investment-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - investment-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - investment-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - investment-specific

Secondary data - financial/spend

Secondary data - industry average

Primary data - investment-specific

Other
Secondary data - financial/spend

Secondary data - industry average

 Secondary data - industry average

2.9.15.1 Please confirm that this is consistent with the GHG Protocol minimum boundary.

Please provide a breakdown of all non-consolidated entities and your company's

2.9.15.2 respective equity stake in each. Alternatively, please provide a reference and link
including page number where this information can be found.

Additional Scope 3 Questions

Have any of the scope 3 category emissions been

2.10.1 aggregated?
Single choice question

What is the data limitation or other reason for the

2.10.2
aggregation?

What plans does your company have in place to

2.10.3
disaggregate these emissions?

INVENTORY EXCLUSIONS
Please list any exclusions made from the GHG inventory that should be within GHG inventory as per the organizational boundary app
geographies, operations and Table 5 for excluded GHG gases), quantify the exclusion and provide a description and justification of th
note that not being able to measure emissions is not a valid justification for exclusion.

Exclusions percentages must be provided relative to the total scope level. This means that scope 1 exclusions should be quantified re
to total scope 2 GHG emissions, and exclusions quantified for any scope 3 category must be provided relative to total scope 3 GHG e

Any exclusions reported in Table 4 and Table 5 will be summed with the emissions reported in the GHG inventories disclosed in Table
report the same emissions and/or exclusions in more than one location, since this will lead to double counting within your company's G

Table 4. Exclusions of facilities, activities, geographies, op

Have you excluded any facilities, activities,

geographies, operations, and/or others from the
2.11.1
inventory?
Single choice question

Exclusions from the

GHG Inventory breakdown Description of exclusions
minimum boundary, %
Scopes 1&2

Scope 1

Scope 2 location-based

Scope 2 market-based

1. Purchased goods and services

2. Capital goods

3. Fuel- and energy-related activities

4. Upstream transportation and distribution

 5. Waste generated in operations

6. Business travel

7. Employee commuting

Scope 3
8. Upstream leased assets

9. Downstream transportation and distribution

10. Processing of sold products

11. Use of sold products

12. End-of-life treatment of sold products

13. Downstream leased assets

14. Franchises

15. Investments

Table 5. Exclusions of greenhouse gas

Does the GHG inventory cover all seven GHGs

(CO2, CH4, N2O, HFC, PFC, HF6, NF3) when
2.12.1
relevant?
Single choice question
 CO2 HFC Hf6 PFC

2.12.2 What gases have you excluded?

CH4 N20 Hf3

Exclusions from the

GHG Inventory breakdown Description of exclusions
minimum boundary, %
Scopes 1&2

Scope 1

Scope 2 location-based

Scope 2 market-based

1. Purchased goods and services

2. Capital goods

3. Fuel- and energy-related activities

4. Upstream transportation and distribution

5. Waste generated in operations

6. Business travel

7. Employee commuting
Scope 3

8. Upstream leased assets

9. Downstream transportation and distribution

10. Processing of sold products

11. Use of sold products

 12. End-of-life treatment of sold products

13. Downstream leased assets

14. Franchises

15. Investments

BIOENERGY

Does your company generate any CO2 emissions

from bioenergy use/production and/or biomass
2.13.1
feedstock production for bioenergy?
Single choice question

Please provide information on the methodology

used to estimate CO2 emissions from
2.13.2
biofuels/biomass combustion and/or CO2 removals
from the bioenergy sources used.

Have you calculated and included biogenic

2.13.3 removals?
Single choice question
 Please provide information on the methodology
2.13.4 used to estimate CO2 removals from the bioenergy
sources used.

If your company has biogenic N2O and CH4

emissions, have you included them in the main
2.13.5
GHG inventory of the relevant scope(s)?
Single choice question

What are the business activities which utilize

2.13.6
bioenergy or biomass feedstocks?

Do you agree to include the bioenergy footnote in

2.13.7 the target language?
Single choice question

Table 6
Exclusions from the
GHG Inventory breakdown Biogenic CO2 Emissions Biogenic CO2 Removals
inventory, tCO2

Base year for scope 1&2 0

 Scopes 1&2
Scope 1

Scope 2 location-based

Scope 2 market-based
Base year for scope 3 0

1. Purchased goods and services

2. Capital goods

3. Fuel- and energy-related activities

4. Upstream transportation and distribution

5. Waste generated in operations

6. Business travel

7. Employee commuting
Scope 3

8. Upstream leased assets

9. Downstream transportation and distribution

10. Processing of sold products

11. Use of sold products

12. End-of-life treatment of sold products

13. Downstream leased assets

14. Franchises

15. Investments
 OVERVIEW: GHG INVENTORIES

The following tables must contain the GHG inventory data for your base year and most recent year for scopes 1, 2 and 3. The tables w
Table 2.1, Table 2.2 and Table 3.

If you are using a consistent base year for scopes 1, 2 and 3, as well as a consistent most recent year for scopes 1, 2 and 3, please e
table beginning in row 487.

If you are using a different base year for scope 1 and 2 compared to scope 3, please fill in the empty cells in the two partially-populate
so that there are two full datasets.

If you are using a different base year for scope 1 and 2 compared to scope 3, and both of these base years are more than two years p
year of reporting for all scopes in the GHG inventory table beginning in row 508.

Please note that at least one year must have an entire GHG inventory reported for scopes 1, 2 and 3, in order for the SBTi to assess t

Exclusions have also been auto-populated based on inputs to Table 4 and Table 5. If the emissions from excluded activities or gases
writing a new exclusion percentage in that year's GHG inventory.

Table 7.1
Year 0
Minimum boundary Exclusions from the
Optional emissions
GHG Inventory breakdown emissions minimum boundary

NA
Scopes 1&2

Scope 1 0.00 0.00%

NA
Scope 2 location-based 0.00 0.00%
NA
Scope 2 market-based 0.00 0.00%

1. Purchased goods and services 0.00 0.00%

 2. Capital goods 0.00 0.00%

3. Fuel- and energy-related activities 0.00 0.00%

4. Upstream transportation and distribution 0.00 0.00%

5. Waste generated in operations 0.00 0.00%

6. Business travel 0.00 0.00%

7. Employee commuting 0.00 0.00%

Scope 3

8. Upstream leased assets 0.00 0.00%

9. Downstream transportation and distribution 0.00 0.00%

10. Processing of sold products 0.00 0.00%

11. Use of sold products 0.00 0.00%

12. End-of-life treatment of sold products 0.00 0.00%

13. Downstream leased assets 0.00 0.00%

14. Franchises 0.00 0.00%

15. Investments 0.00 0.00%

Table 7.2
Year
Minimum boundary Exclusions from the
GHG Inventory breakdown Optional emissions
emissions minimum boundary

NA
Scopes 1&2

Scope 1
NA
Scope 2 location-based
Scopes 1&2
NA
Scope 2 market-based

1. Purchased goods and services

2. Capital goods

3. Fuel- and energy-related activities

4. Upstream transportation and distribution

5. Waste generated in operations

6. Business travel

7. Employee commuting
Scope 3

8. Upstream leased assets

9. Downstream transportation and distribution

10. Processing of sold products

11. Use of sold products

12. End-of-life treatment of sold products

13. Downstream leased assets

14. Franchises

15. Investments

Table 7.3
Year
Minimum boundary Exclusions from the
GHG Inventory breakdown Optional emissions
emissions minimum boundary
 NA

Scopes 1&2
Scope 1
NA
Scope 2 location-based
NA
Scope 2 market-based

1. Purchased goods and services

2. Capital goods

3. Fuel- and energy-related activities

4. Upstream transportation and distribution

5. Waste generated in operations

6. Business travel

7. Employee commuting
Scope 3

8. Upstream leased assets

9. Downstream transportation and distribution

10. Processing of sold products

11. Use of sold products

12. End-of-life treatment of sold products

13. Downstream leased assets

14. Franchises

15. Investments
 Near-Term Near-Term Net-Zero Net-Zero Progress and
Targets Coverage Targets Coverage Reporting

OUSE GAS INVENTORY

NT WITH GHG PROTOCOL

ONSE GUIDANCE

Please indicate if your inventory is in accordance with The Greenhouse Gas Protocol:
A Corporate Accounting and Reporting Standard and the Corporate Value Chain
(Scope 3) Accounting and Reporting Standard.

If the inventory does not fully align with the GHG Protocol, please indicate any
deviation from the standard with reference to the chapter and page in question, as
well as the justification for why the standard was not followed.
 All emissions must be represented in the data provided, regardless of magnitude or
perceived immateriality.

Assurance is a process performed by an independent third-party accredited to

perform verification and assurance of GHG emissions data.

If you have obtained third-party assurance, or third-party assurance is underway,

please provide details including: the name of the assurance provider(s), the relevant
competencies of the assurance provider(s), the type of assurance, the scopes and
proportions to which assurance has been provide, and the opinion issued by the
assurance provider(s).

Third-party assurance is best practice in emissions reporting as this ensures the

quality of the calculation methods and underlying disclosed data and processes. The
SBTi is developing a Standard that will provide guidance and recommendations for
the verification of progress and achievement of science-based targets. More
information available on the SBTi MRV website.

ATIONAL BOUNDARY

Please indicate the consolidation approach used to define the organizational

boundary for your company's GHG inventory. For more information on this please
refer to Chapter 3 “Setting Organizational Boundaries” of the GHG Protocol Corporate
Standard.
Please explain the reason for choosing the selected consolidation approach.

Please explain any deviations from the selected consolidation approach, if any.

Please confirm whether the selected consolidation approach aligns with your
company's financial accounting.

If the consolidation approach does not align with your company's financial accounting,
please outline any inconsistencies.

Please provide a list of entities captured in the GHG inventory accounting as per the
organizational boundary approach chosen. This can be written here, or a link
provided to a list or visual representation (such as SEC filing, or a
diagram/organogram).
UCTURAL CHANGES

Please indicate whether your company experienced any significant change in the
company structure e.g., following recent acquisitions, divestments and/or mergers
since the base year. Significant change is defined as a cumulative change of five
percent or larger in an organization’s total base year emissions (CO2e).

The SBTi will consider recent a timeframe of two years from the date the target is
submitted for validation. Any structural changes (individual or cumulative) which result
in an above 5% change in total emissions are required to be integrated into the
baseline after this two-year period. Any structural changes that have occured within
the last two years must still be disclosed, but will not be required to be reflected in the
baseline data provided.

For detailed guidelines, please review Chapter 5 of the GHG Protocol Corporate
Standard, "Tracking Emissions Over Time".

Please provide details on any structural changes that have occurred, including the
structural change type and the name(s) of the company or companies involved in the
merger(s), acquisition(s) or divestment(s).

Please provide the date of completion for all structural changes since the base year,
or provide a link to where this information is listed. If you are providing a link, please
also indicate the page number where the information is located within the document.
Please select "Yes" if you have reflected these changes in the base year data.
 If the base year has been recalculated, please outline how these changes have been
integrated into the GHG inventory.

If the base year has not been calculated, please explain why, and outline any future
plans to reflect these changes in the future iterations of your company's GHG
inventory.

Please provide the percentage change in emissions.

ES AND JOINT VENTURES

Per GHG Protocol Corporate Standard, parent companies, with the ability to direct the
financial and operating policies of the subsidiaries, shall include 100% of subsidiaries’
emissions under operational or financial control approach. If the equity share
approach is chosen, equity share of subsidiaries’ emissions shall be included in the
parent company’s inventory.

If subsidiaries already have their targets approved by SBTi, the parent company’s
target must still include the emissions of the subsidiary if it falls within the parent
company’s emissions boundary given the chosen inventory consolidation approach.

Please outline the reasons why any subsidiaries, if they are inside the organizational
boundary as per the consolidation approach chosen, have been omitted from the
GHG inventory.
As per GHG Protocol Corporate Standard, companies with the ability to direct the
financial and operating policies of joint ventures, associates, affiliates and/or any
other equity holdings, shall include 100% of these joint ventures’ emissions under
operational or financial control approach.

Please outline the reasons why any joint ventures, if they are inside the organizational
boundary as per the consolidation approach chosen, have been omitted from the
GHG inventory.

Please select from dropdown.

If there are subsidiaries for which your company does not exercise financial or
operational control, please provide details on the company name(s), the nature of the
relationship and the percentage ownership. If your company does not have any
subsidiaries outside of its control, please write "NA".
 If there are joint ventures occurring outside of the organizational boundary, but which
your company has an equity stake in, the scope 1 and 2 emissions of these entities
should be disclosed in scope 3 category 15, proportionate to the equity stake held.
Any affiliates, associates or other equity holdings should also be captured. If there are
no activities of this kind, please write "NA".

RT-RELATED EMISSIONS

Transport-related emissions should follow the relevant sector guidance wherein

emissions are reported on a well-to-wheel basis – this includes both the direct use
emissions from fuel combustion (Tank-to-Wheel) but also upstream emissions related
to fuel production and distribution (Well-to-Tank). Any transport-related emissions
within the value chain, including subcontracted transport and other transportation
outside the organizational boundaries should also follow the relevant sector guidance.

Please select from dropdown.

Please select from dropdown.

Please select from dropdown.

Please select from dropdown.

If any of the above categories have not been accounted for on a well-to-wheel basis,
explain these deviations and the reasons for them. Since WTW accounting is
mandatory, please ensure that any omissions have been estimated and disclosed as
exclusions from the GHG inventory.
AND AGRICULTURE QUESTIONS

Please note that many companies operating in non-designated FLAG sectors, will still
have FLAG emissions. Common FLAG emissions existing in the value chains of non-
FLAG designated sectors include emissions from the procurement of FLAG
commodities such as paper, cotton, any food-based commodities, or any relevant
LUC emissions from conversion of lands (e.g. various actors in the buildings sector).

FLAG related emissions refer to the GHG emissions associated with the land sector,
including land use change (LUC) CO2 emissions, and land management (non-LUC)
emissions from forestry and agricultural production up ‘to the farm gate’ (not including
energy related emissions from processing biomass).

Please explain the FLAG emissions present in your GHG inventory, or provide a
justification as to why your company does not have FLAG emissions.

The 20% threshold should be accounted for without including removals. If you
selected “Yes” OR if your company is voluntarily proceeding with FLAG target setting,
please provide the additional information requested in the FLAG-annex submission
form.
Please specify share of FLAG related emissions, relative to total scope 1, 2 and 3
emissions.

The SBTi does require that direct Land Use Change (dLUC) be quantified and
included in the GHG inventory and target boundary, consistent with GHG Protocol
guidance (FLAG-C5). dLUC may be estimated from changes in carbon stocks (i.e., in
biomass, dead organic matter and soil carbon pools) over an assessment period (i.e.,
20 years or harvest cycle/ rotation period if greater than 20 years) associated with
previous/converted land (e.g., grassland; forest land, pasture) and the land use after
conversion (e.g., soya, palm oil, etc.) (IPCC, 2006).

For consistency with the GHG Protocol Land Sector and Removals Guidance,
companies must allocate emissions from land use change over 20 years, or an
appropriate longer period, (using linear discounting) following the land use change
event.

If you have selected "Yes", please outline the main business activities resulting in
LUC emissions and outline the methodology used to calculate these emissions. If you
have selected "No", please outline the justification for there being no LUC emissions
arising from your the FLAG-related activities.
 Please specify the amount of gross emissions associated with land use change.

The SBTi recommends but does not require companies to include iLUC in target
calculations.

PORTING PERIOD

The choice of a calendar year or a financial year is applied consistently across base
years for scopes 1, 2 and 3.

Please enter the scope 1 and 2 base year. Base years must cover a complete past
calendar or financial year and should be the year for which your company has the
most accurate data available.
Please choose the day, month and year from the dropdowns to indicate the end date
of the base fiscal year.

The SBTi permits most recent years of up to two years prior to the date of
submission.

Please select from dropdown.

Please enter the scope 1 and 2 base year. Base years must cover a complete past
calendar or financial year and should be the year for which your company has the
most accurate data available.

The SBTi permits most recent years of up to two years prior to the date of
submission.
 The SBTi recommends using consistent years across scopes.

SIONS IN THE BASE YEAR OF

e (tCO2e). For each scope, please break down the emissions sources by type, and provide a high-level description of the
ntered into Table 1, Table 2.1 and Table 2.2 should relate solely to the scope 1 and 2 emissions in the base year. You will

Table 1. Scope 1
Absolute emissions, tCO2e Total, tCO2e

SIONS IN THE BASE YEAR OF

 State whether you plan to use the location-based or the market-based method to
calculate your scope 2 emissions in future inventories and track progress towards
your scope 2 target(s). If you plan to set two scope 2 targets, one for the market-
based approach and one for the location-based approach, please specify the method
for each target using the Target ID. For more information on this please refer to
Chapter 4 “Scope 2 Accounting Methods” of the GHG Protocol Scope 2 Guidance.

1 Scope 2 Location-based
Absolute emissions, tCO2e Total, tCO2e

.2 Scope 2 Market-based
Absolute emissions, tCO2e Total, tCO2e

-
 Please provide a description of the market-based instruments you are currently
procuring.

Please provide information demonstrating how the above instruments meet the Scope
2 Quality Criteria.

MISSIONS IN THE BASE YEAR OF 0

cope 3 category in the 'General description' section. This should provide an overview of which business activities have been
evant for your company, please provide a justification for this in the 'General description' data entry section, and override the

ata entered into Tables 3.1 - 3.15 should relate solely to the scope 3 emissions in the base year. You will provide the most
op five contributing goods/materials/activities. These items can also be grouped as per your own methodological approach or
er'.

dary data, a combination of these, plus whether extrapolation has been used. Please check all that apply*.
he extrapolation range.
factor(s) obtained are global averages or country/regional averages.
ataset used. Where possible, please provide links plus names and references to specific documentation.
instance, in category 11, companies should provide details on the lifetime use phase and hours of use.
activity in metric tonnes of CO2e (tCO2e).

bsolute emissions column and use full stops for decimal points only. Please do not use the following two formats as they can

ponses to the questions below each table. These questions are designed to assess conformity with the SBTi Criteria
or "Not confirmed", followed by an optional explanation of your response.

escribe the data type according to the options listed in the first bullet point.

try example (Category 1)

Total

and services emissions originate from building materials. We work with our most significant
d metal, stone and some others, and utilize a number of secondary databases for the remainder
 and services emissions originate from building materials. We work with our most significant
d metal, stone and some others, and utilize a number of secondary databases for the remainder
1,404,887.00

Absolute emissions,
Emission factor source Assumptions
tCO2e

All cement produced by our primary cement

Tier 1 supplier 650,785.00
supplier has consistent emissions intensity.

Tier 1 supplier NA 456,712.00

National GHG
Outsourced construction emissions intensity in
Emissions 23,054.00
Northern Europe matches intensity in UK.
Conversions, DEFRA
 Factors have been adjusted for inflation using
Ecoinvent Consumer Price Index from the Office for 68,691.00
National Statistics.

50:50 split of spend on tinted and patterned

Ecoinvent 45,907.00
glass.

Various, including
direct suppliers, UK
GOV purchasing EEIO NA 159,738.00
factors and IEA
Emissions Factors

Confirmed.

Confirmed, all primary and secondary datasets used to calculate emissions include the extraction, production, and
transportation (from tier-1 suppliers and beyond) of all goods and services purchased.

Confirmed, PG&S includes 100% of activities in the base year of 2021, including the purchase of services such as
marketing, accounting, legal, IT and other service types.

urchased goods and services

 Total

Absolute emissions,
Emission factor source Assumptions
tCO2e
le 3.2: Capital goods
 Total

Absolute emissions,
Emission factor source Assumptions
tCO2e
el- and energy-related activities
 Total

Absolute emissions,
Emission factor source Assumptions
tCO2e
am transportation and distribution

Total

Absolute emissions,
Emission factor source Assumptions
tCO2e
aste generated in operations

Total

Absolute emissions,
Emission factor source Assumptions
tCO2e
e 3.6: Business travel

Total

Absolute emissions,
Emission factor source Assumptions
tCO2e
7: Employee commuting

Total

Absolute emissions,
Emission factor source Assumptions
tCO2e
8: Upstream leased assets

Total

Absolute emissions,
Emission factor source Assumptions
tCO2e
eam transportation and distribution

Total
 -

Absolute emissions,
Emission factor source Assumptions
tCO2e
Processing of sold products

Total

Absolute emissions,
Emission factor source Assumptions
tCO2e
11: Use of sold products

Total

Absolute emissions,
Emission factor source Assumptions
tCO2e
of-life treatment of sold products

Total

Absolute emissions,
Emission factor source Assumptions
tCO2e
Downstream leased assets

Total

Absolute emissions,
Emission factor source Assumptions
tCO2e
ble 3.14: Franchises

Total
 -

Absolute emissions,
Emission factor source Assumptions
tCO2e
ble 3.15: Investments

Total

Absolute emissions,
Emission factor source Assumptions
tCO2e
onal Scope 3 Questions

If your company has combined the emissions from two or more categories into one
scope 3 category, please select 'Yes'.

Companies should provide disaggregated emissions data for each scope 3 category,
as per the GHG Protocol definitions. In some instances, there may be certain
categories which are merged due to an interim data limitation. If this exists for your
company, please disclose details.

Please disclose your company's plans to rectify the limitation and disaggregate all
scope 3 emissions in accordance with GHG Protocol in future.

NTORY EXCLUSIONS
the organizational boundary approach used. For each type of exclusion listed (in Table 4 for excluded facilities, activities,
description and justification of the exclusion (e.g., emissions from this gas are below the de minimis threshold). Please

xclusions should be quantified relative to total scope 1 GHG emissions, scope 2 exclusions should be quantified relative
d relative to total scope 3 GHG emissions. Please note that total emissions = reported emissions + excluded emissions.

HG inventories disclosed in Table 1, Table 2.1, Table 2.2 and Tables 3.1 - 3.15. Therefore, please ensure you do not
counting within your company's GHG inventory.

activities, geographies, operations, and/or others

Description of exclusions Total exclusion

#DIV/0!
lusions of greenhouse gases
 PFC

Description of exclusions Total exclusion

#DIV/0!
BIOENERGY

Please select yes if your company uses and/or produces bioenergy (biofuels and/or
biomass) as defined by IEA*. CO2 emissions from the combustion, processing and
distribution phase of bioenergy – as well as the land use emissions and removals
associated with bioenergy feedstocks – shall be reported alongside a company’s
GHG inventory.

*Bioenergy is energy generated from the conversion of solid, liquid and gaseous
products derived from biomass. Biomass is any organic matter, i.e., biological
material, available on a renewable basis. This includes feedstock derived from
animals or plants, such as wood and agricultural crops, and organic waste from
municipal and industrial sources. Consider both the base year and the most recent
year. Companies should provide justifications for why such sources are deemed
renewable.

The SBTi criteria requires companies to provide information about GHG emissions
from the combustion, processing and distribution phase of bioenergy and the land use
emissions and removals associated with bioenergy feedstocks – and to include these
in the target boundary (in scopes 1, 2, and/or 3, as relevant).

Please note the SBTi recommends that, in the absence of accurate removals data,
companies report equal removals for bioenergy sources as a conservative estimate.
 emissions and removals associated with bioenergy feedstocks – and to include these
in the target boundary (in scopes 1, 2, and/or 3, as relevant).

Please note the SBTi recommends that, in the absence of accurate removals data,
companies report equal removals for bioenergy sources as a conservative estimate.

As per GHG Protocol, biogenic N20 and CH4 emissions must be reported inside the
main GHG inventory.

Please clarify which activities the CO2 emissions from bioenergy use/ production
and/or biomass feedstock production for bioenergy covers e.g., direct CO2 emissions
from combustion of biofuels and/or biomass feedstocks and/or direct CO2 emissions
from production of biomass feedstocks.

For targets that include bioenergy, the target language must include the following
footnote: "*The target boundary includes land-related emissions and removals from
bioenergy feedstocks.”

Table 6
Exclusions from the Gross Biogenic CO2
inventory, tCO2 emissions
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
EW: GHG INVENTORIES

r scopes 1, 2 and 3. The tables will be partially auto-populated based on inputs to Questions 2.7.2 - 2.7.7 and Table 1,

r for scopes 1, 2 and 3, please enter the data for your most recent year of reporting for all scopes in the GHG inventory

cells in the two partially-populated GHG inventory tables with the outstanding data points for all scopes and categories,

years are more than two years prior to the date you are submitting to SBTi, please enter the data for your most recent

in order for the SBTi to assess the inventory proportions.

rom excluded activities or gases have significantly changed in the most recent year of reporting, please indicate this by

Table 7.1

Biogenic exclusions, Gross Biogenic CO2

Optional emissions Biogenic CO2 Emissions Biogenic CO2 Removals
tCO2 emissions

NA

NA

NA
Table 7.2

Biogenic exclusions, Gross Biogenic CO2

Optional emissions Biogenic CO2 Emissions Biogenic CO2 Removals
tCO2 emissions

NA

NA
 NA

Table 7.3

Biogenic exclusions, Gross Biogenic CO2

Optional emissions Biogenic CO2 Emissions Biogenic CO2 Removals
tCO2 emissions
NA

NA

NA
 In the below table, you will enter details of all near-term targets being submitted by your compa
before reviewing the autogenerated target wording.

For all targets, please begin your data entry in the 'Target Type' column, selecting the overall m
feasible. Following this, please enter your base year, most recent year and target year for the t

If you have selected an intensity target setting method, you will need to enter the activity data i

If you have selected a renewable electricity procurement target setting method, you will need t
procurement' option. In the 'Base year RE/supplier level' and 'Most recent year RE/supplier lev

If you have selected an engagement target setting method, you will also need to choose from t
customer engagement target, please select 'Engagement, by revenue'. In the 'Base year RE/su

Please then proceed to the 'Target setting method' column, where you should provide further s

The sub-target and parent target function should be used if your company intends to combine
emission reductions. If you are keeping your targets distinct as per the SBTi recommendation,
table, so that the Target Validation Team can review the reductions in line with SBTi criteria an

Upon completion of Tables 9.1 - 9.3 in the Near-Term Target Coverage tab, please adjust the
adjust additional rows as necessary for data entry.

If the "#NAME?" error is present in the autogenerated target wording column, it may be due to

Do you
consent to
Target ID Autogenerated target wording Company's proposed target wording
this target
wording?
The SBTi will only approve targets that comply with the language templates and guidance. Follow

General guidelines:
● The wording must be as concise and clear as possible.
● The SBTi recommends that companies publish targets with percentage emissions reductio
● Only targets that have been assessed and approved by the SBTi can be included in the tar
● The targets may be preceded by a brief description of the company’s sector. For example,
● The wording shall not specify regional, or country specifications related to the boundary cov
● Please visit the sector homepage to review whether your sector has any target wording gui
● For intensity targets, it is recommended as best practice to express the reductions in absolu

Please see Table 9 of the Procedures for Validation of SBTi Targets for the required SBTi target l

3.1.1. Near-term target language

3.1.2 Confirmation

3.1.3 Near-term target language proposal

3.1.4 Deviations explained

3.2.1 Justification for activity unit

3.2.2 Justification for activity projections

3.2.3 Value added calculations

What are the scope 3 emissions covered by the supplier or

3.3.1
customer engagement target(s)?

3.3.2 Are your customers are eligible to set science-based targets?

 Do any of the targets submitted cover emissions beyond the
3.4.1 minimum boundary?
Single choice question

3.4.2 What are the activities covered by the target(s) set?

3.4.3 How do you plan to reduce these emissions?

Why is your company updating its near-term target(s)

3.5.1 through the target update service?
Single choice question

Are there any further reasons why your company is updating

3.5.2
its near-term target(s) through the target update service?
 Which previously approved targets are you are submitting to
3.5.3 be updated?
Single choice question

3.5.4 Which targets are not being submitted for an update?

3.5.5 What progress has your company made on existing targets?

 NEAR-TERM TA
TABLE 8: NEAR-TERM TAR

eing submitted by your company for scopes 1, 2 and 3. As before, please enter data in light blue cells only. This ta

olumn, selecting the overall method that you have used to calculate your target. Next, please enter the ambition o
year and target year for the target. These fields are restricted as per SBTi general criteria on target timeframe an

eed to enter the activity data in the following columns, providing the unit of measurement, the activity associated w

etting method, you will need to choose from the dropdowns in the 'Non-emission target option' column. For renewa
st recent year RE/supplier level' columns, please enter the amount of renewable electricity procured in the base ye

ill also need to choose from the dropdowns in the 'Non-emission target option' column. If you are setting a supplie
enue'. In the 'Base year RE/supplier level' and 'Most recent year RE/supplier level' columns, please enter the amo

e you should provide further specificity on the target setting approach. You should then provide details on the SBT

ompany intends to combine a scope 1 and 2 target with a scope 3 target, or combine multiple scope 3 targets. Th
r the SBTi recommendation, please select 'No' in the 'Is this a sub-target?' column. If your company wishes to com
ns in line with SBTi criteria and pathways.

erage tab, please adjust the height of the rows as required in order to review the full autogenerated target langua

ing column, it may be due to use of the submission form in an unsupported program, for example, using an older

Most recent
roposed target wording Target type Target value Base year Target year
year
 TARGET LANGU

mplates and guidance. Following the guidelines on the target wording will speed up the validation process and red

ercentage emissions reductions expressed up to two decimal points

BTi can be included in the target wording.
mpany’s sector. For example, “Multinational [country name] [sector] company [company name] commits to….”
ns related to the boundary coverage. For example, “covering only US operations”.
or has any target wording guidance for activity specific target wording templates and best practices.
press the reductions in absolute terms in the target wording.

for the required SBTi target language templates to be followed for all target types.
 INTENSITY TARGET IN

ENGAGEMENT TARGET
 OPTIONAL TARGET IN

NEAR-TERM TARGET UPDA

 Company Near-Term
Instructions GHG Inventory
Information Targets

NEAR-TERM TARGETS
E 8: NEAR-TERM TARGETS OVERVIEW

a in light blue cells only. This table should be completed in conjunction with the coverage table provided in the follo

ext, please enter the ambition of your target, which should be at a minimum, consistent with the output of the SBT
criteria on target timeframe and most recent year mandatory reporting.

ment, the activity associated with that unit in the base year and most recent year, as well as the activity predicted

get option' column. For renewable electricity procurement, if you are already procuring 100% RE in the base or m
ctricity procured in the base year and most recent year, respectively.

mn. If you are setting a supplier engagement target, please indicate whether the ambition to be stated in the targe
columns, please enter the amount of suppliers with science-based targets in the base year and most recent year,

hen provide details on the SBTi tools utilized in the calculation of your targets (for absolute, intensity and SDA targ

ne multiple scope 3 targets. The SBTi strongly recommends listing all targets distinctly within the overall target lan
If your company wishes to combine two or more targets into one overarching sentence, please select 'Yes'. If you

ull autogenerated target language. For convenience purposes, the bottom 15 rows in this table have been minimiz

m, for example, using an older version of Excel, or failing to use the file within the Excel desktop application.

Base year Most recent Target year

Activity unit Non-emission target option
activity year activity activity
 TARGET LANGUAGE

the validation process and reduce the number of queries needed.

any name] commits to….”

d best practices.

Based on your company's inputs to Table 8, your target languag

may be some minor amendments to this phrasing. For example
SBTi will use "within the same timeframe" in the second sentenc

Please confirm that you wish to proceed with the above target la

The SBTi approves targets that are aligned with the target word
autogenerated target language, please enter it here. Please not
wording templates will be subject to discussion during the valida

Please provide your explanation for the adjustments here.

NTENSITY TARGET INFORMATION

Please outline the appropriateness of the activity unit selected

overall activities, or the relevant category or categories the inte

Please provide the justification underpinning the submitted gro

if the growth is modeled on a linear basis, compounded basis

The economic intensity metric must be based on greenhouse g

added must use the formulae set out in “Greenhouse gas emis
voluntary climate action”: gross profit, operating profit, sales re

GAGEMENT TARGET INFORMATION

Please provide additional information on the intended targeted

information on the group, percentage, or industry of suppliers t

If target language stipulates coverage by spend, please disclo

engagement target. If you assume spend coverage to equal em

Companies setting customer engagement targets must have c

have business-to-business relationships with downstream cus
PTIONAL TARGET INFORMATION

Please select from dropdown.

If you would like to have SBTi officially approve a target to red

3 categories (“optional”), please provide additional information
for each scope 3 category, please see Table 5.4 on page 35 o
Standard.

Please also describe your plans to reduce these emissions for

published by SBTi, the target language needs to be separate f

TERM TARGET UPDATE INFORMATION

Please select the primary reason describes why your company

options apply to your company’s situation, please provide a wr

Please outline any secondary reasons why your company is su

additional detail surrounding your response to question 3.5.1.
Please clarify which scopes you are submitting to be updated

If you are not resubmitting for all previous scopes validated by

language for targets that you are not updating from the target l

If you are resubmitting for all relevant scopes, please write "NA

Please provide information on the progress made so far, for al

information on the emissions reductions achieved, but also qu
last submission.
 Near-Term Near-Term Net-Zero Net-Zero Progress and
Targets Coverage Targets Coverage Reporting

e table provided in the following tab, 'Near-term Target Coverage'. It is important to complete both tables

with the output of the SBTi tool used. Companies are encouraged to exceed this minimum ambition where

ll as the activity predicted for the target year.

100% RE in the base or most recent year, you should select the 'Renewable electricity continuous

on to be stated in the target language is calculated on an emissions basis or spend basis. If you are setting a
ar and most recent year, respectively.

ute, intensity and SDA targets only).

within the overall target language, to enable transparent communication to stakeholders on your intended
please select 'Yes'. If you are setting parent targets and sub-targets, all sub-targets must still be listed in the

s table have been minimized. If your company is setting more than five near-term targets, please manually

desktop application.

Most recent
Base year
year Is this a sub- Parent
RE/supplier Target setting method Tool Tool Version
RE/supplier target? Target ID
level
level
able 8, your target language is displayed here. Please note that during the validation process, there
his phrasing. For example, if you have two targets with the same base year and target year, the
me" in the second sentence.

ed with the above target language.

gned with the target wording templates. If you wish to propose a minor deviation to the
e enter it here. Please note that any proposed target language that is not in alignment with the
scussion during the validation process, and cannot be guaranteed to be approved.

e adjustments here.
of the activity unit selected. It is important that the activity unit is representative of the company’s
gory or categories the intensity target covers.

rpinning the submitted growth projections for the selected in the activity unit. Please also disclose
basis, compounded basis or year-on-year basis.

be based on greenhouse gas emissions per unit of value added (GEVA), the calculations of value
in “Greenhouse gas emissions per unit of value added (“GEVA”) — A corporate guide to
t, operating profit, sales revenue.

n on the intended targeted suppliers and/or customers - this can be demonstrated by supplying
e, or industry of suppliers that will be covered by the target.

e by spend, please disclose the percentage of scope 3 emissions covered by supplier

pend coverage to equal emissions coverage, please provide justification for this.

ement targets must have customers that are eligible to set science-based targets - i.e., they must
hips with downstream customers who are legal corporate entities.
 ly approve a target to reduce scope 3 emissions that fall outside the minimum boundary of scope
vide additional information about source of these emissions. For a definition of optional emissions
ee Table 5.4 on page 35 of the Corporate Value Chain (Scope 3) Accounting and Reporting

educe these emissions for SBTi. If the targets are deemed ambitious, credible, and thus can be
ge needs to be separate from the other approved targets.

scribes why your company is submitting targets through the target update service. If none of these
ation, please provide a written explanation in the following question.

ns why your company is submitting through the target update service. Alternatively, please provide
sponse to question 3.5.1.
submitting to be updated by selecting the appropriate dropdown option.

vious scopes validated by the SBTi, please enter the relevant sentence(s) of the original target
updating from the target language disclosed in question 1.1.9.

t scopes, please write "NA".

ogress made so far, for all targets previously approved by SBTi. This should include quantitative
ons achieved, but also qualitative information on the decarbonization levers exercised since your
 Progress and
Reporting

ete both tables

ambition where

ntinuous

If you are setting a

n your intended
still be listed in the

please manually

Is the sub-
target
public?
supplier/ custom
=
In the below table, you will enter the coverage of all near-term targets being submitted by your co
tables before reviewing the autogenerated target wording.

For each target you have set, please enter the intended coverage. In order to meet SBTi criteria,
note that total emissions = reported emissions + excluded emissions. Therefore, if you are exclud
thresholds are the minimum requirements, and the SBTi strongly recommends that companies go

If you have reported biogenic emissions, these must also be included in your target boundary for

If you are wishing to optionally target any emissions beyond the minimum boundary, please do so

If you are covering the same scope or category across two or more targets, you will need to manu
confirm the total coverage of the category manually.

If the "#NAME?" error is present in the total target coverage column, it may be due to use of the s

Emissions category Total

Scope 1 0%

Scope 2 location-based 0%

Scope 2 market-based 0%

Scope 3

1. Purchased goods and services 0%

2. Capital goods 0%
3. Fuel- and energy-related activities 0%

4. Upstream transportation and

distribution
0%

5. Waste generated in operations 0%

6. Business travel 0%

7. Employee commuting 0%

8. Upstream leased assets 0%

9. Downstream transportation and

distribution
0%

10. Processing of sold products 0%

11. Use of sold products 0%

12. End-of-life treatment of sold

products
0%

13. Downstream leased assets 0%

14. Franchises 0%

15. Investments 0%

Total Coverage for

Scope 1 and 2

Emissions category Total

Scope 1 0%

Scope 2 location-based 0%
Scope 2 market-based 0%

Scope 3

1. Purchased goods and services 0%

2. Capital goods 0%

3. Fuel- and energy-related activities 0%

4. Upstream transportation and

distribution
0%

5. Waste generated in operations 0%

6. Business travel 0%

7. Employee commuting 0%

8. Upstream leased assets 0%

9. Downstream transportation and

distribution
0%

10. Processing of sold products 0%

11. Use of sold products 0%

12. End-of-life treatment of sold

products
0%

13. Downstream leased assets 0%

14. Franchises 0%

15. Investments 0%

Emissions category Total

1. Purchased goods and services 0%

2. Capital goods 0%

3. Fuel- and energy-related activities 0%

4. Upstream transportation and

distribution
0%
5. Waste generated in operations 0%

6. Business travel 0%

7. Employee commuting 0%

8. Upstream leased assets 0%

9. Downstream transportation and

distribution
0%

10. Processing of sold products 0%

11. Use of sold products 0%

12. End-of-life treatment of sold

products
0%

13. Downstream leased assets 0%

14. Franchises 0%

15. Investments 0%
 Company
Instructions GHG Inventory
Information

NEAR-TERM TARGETS
TABLE 9: NEAR-TERM TARGETS COVERAGE

g submitted by your company for scopes 1, 2 and 3. This table should be completed in conjunction with the targe

r to meet SBTi criteria, you must at a minimum cover at least 95% of total scope 1 and 2 emissions and at least 6
refore, if you are excluding any emissions from the GHG inventory reporting boundary, you will need to ensure yo
ends that companies go beyond these.

our target boundary for the respective scope(s). Please indicate which target(s) your biogenic emissions are includ

boundary, please do so in the last table. As per the SBTi requirements, and targets over emissions beyond the m

s, you will need to manually enter the total coverage in the ‘Total’ column. For example, if you are setting a supplie

y be due to use of the submission form in an unsupported program, for example, using an older version of Excel,

Table 9.1: Minimum boundary emissions coverage

#DIV/0!

Table 9.2: Biogenic CO2 coverage

Table 9.3: Optional emissions coverage
 Near-Term Near-Term Net-Zero Net-Zero
GHG Inventory
Targets Coverage Targets Coverage

TS
S COVERAGE

in conjunction with the target formulation table provided in the previous tab, 'Near-term Targets’. It is important to

nd 2 emissions and at least 67% of total scope 3 emissions from the minimum boundary as prescribed by GHG Pr
ry, you will need to ensure you are covering more emissions in the target boundary. Please note that these quanti

biogenic emissions are included in.

over emissions beyond the minimum boundary must be targeted by a separate target.

ple, if you are setting a supplier engagement target and an absolute reduction target over scope 3 category 1, you

ng an older version of Excel, or failing to use the file within the Excel desktop application.

ions coverage
 Total Coverage for
#DIV/0!
Scope 3

erage
coverage
 Net-Zero Progress and
Coverage Reporting

erm Targets’. It is important to complete both

dary as prescribed by GHG Protocol. Please

Please note that these quantitative

t.

over scope 3 category 1, you will need to

tion.
In the below table, you will enter details of the net-zero target(s) being submitted by your compan
of your proposed long-term targets. This table should be completed in conjunction with the covera

For all targets, please begin your data entry in the 'Target type' column of row 20, selecting the ov
setting a net-zero ambition target within a near-term timeframe. For example, if you have set a 90

Next, please enter the ambition of your target, which should be at a minimum, consistent with the
year mandatory reporting.

If you have selected an intensity target setting method, you will need to enter the activity data in th

Please then proceed to the 'Target setting method' column, where you should provide further spe

The sub-target and parent target function should be used if your company intends to combine a s
stakeholders on your intended emission reductions. If you are keeping your targets distinct as per
targets and sub-targets, all sub-targets must still be listed in the table, so that the Target Validatio
the scope 1 and 2 target and the scope 3 target separately.

Upon completion of Tables 11.1 - 11.3 in the Net-Zero Target Coverage tab, please adjust the he
zero targets, please manually adjust additional rows as necessary for data entry.

If the "#NAME?" error is present in the autogenerated target wording column, it may be due to us

Do you
consent to
Target ID Autogenerated target wording Company's proposed target wording
this target
wording?
 commits to reach net-zero
greenhouse gas emissions across the
NZ value chain by .
The SBTi will only approve targets that comply with the language templates and guidance. Follow

● The wording must be as concise and clear as possible.

● The SBTi recommends that companies publish targets with percentage emissions reductio
● Only targets that have been assessed and approved by the SBTi can be included in the tar
● The targets may be preceded by a brief description of the company’s sector. For example,
● The wording shall not specify regional, or country specifications related to the boundary cov
● Please visit the sector homepage to review whether your sector has any target wording gui
● For intensity targets, it is recommended as best practice to express the reductions in absolu

Please see Table 9 of the Procedures for Validation of SBTi Targets for the required SBTi target l

4.1.1 Long-term target language

Confirmation
4.1.2
Single choice question

4.1.3 Long-term target language proposal

4.1.4 Deviations explained

Consistency with near term

4.2.1
Single choice question

4.2.2 Justification for activity unit

4.2.3 Justification for activity projections

4.2.4 Value added calculations

 Do any of the targets submitted cover emissions beyond the
4.3.1 minimum boundary?
Single choice question

4.3.2 What are the activities covered by the target(s) set?

4.3.3 How do you plan to reduce these emissions?

Does your company have an existing near-term SBT

4.4.1 approved that is aligned with version 5.0 or later?
Single choice question

4.4.2 What is your company’s near-term science-based target?

 Is your existing approved near-term SBT aligned to 1.5°C for
4.4.3 scope 1 and 2?
Single choice question

Is your existing approved near-term SBT aligned to well-

4.4.4 below-2°C for scope 3?
Single choice question

4.4.5 What was the date of approval?

4.4.6 What progress has your company made on existing targets?

Why is your company updating its net zero target(s) through

4.5.1 the target update service?
Single choice question
 Are there any further reasons why your company is updating
4.5.2
its net zero target(s) through the target update service?

Which previously approved targets are you are submitting to

4.5.3 be updated?
Single choice question

4.5.4 Which targets are not being submitted for an update?

4.6.1 Overall net-zero target language

 Instructions

NET-ZERO TARGETS
TABLE 10: NET-ZERO TARGETS OVER

g submitted by your company for scopes 1, 2 and 3. As before, please enter data in light blue cells only. Row 19
n conjunction with the coverage table provided in the following tab, 'Net-Zero Target Coverage'. It is important to

mn of row 20, selecting the overall method that you have used to calculate your net-zero target. The ‘Target sub-ty
example, if you have set a 90% scope 1 and 2 absolute reduction target for 2030, you would commit to maintain th

minimum, consistent with the output of the net-zero tool. Following this, please enter your base year, most recent

to enter the activity data in the following columns, providing the unit of measurement, the activity associated with

ou should provide further specificity on the target setting approach. You should then provide details on the SBTi p

mpany intends to combine a scope 1 and 2 target with a scope 3 target, or combine multiple scope 3 targets. The S
ng your targets distinct as per the SBTi recommendation, please select 'No' in the 'Is this a sub-target?' column. If
e, so that the Target Validation Team can review the reductions in line with SBTi criteria and pathways. For examp

age tab, please adjust the height of the rows as required in order to review the full autogenerated target language
r data entry.

column, it may be due to use of the submission form in an unsupported program, for example, using an older ver

Most recent
roposed target wording Target type Target sub-type Target value Base year
year
TARGET LANGUAGE
mplates and guidance. Following the guidelines on the target wording will speed up the validation process and red

ercentage emissions reductions expressed up to two decimal points

BTi can be included in the target wording.
mpany’s sector. For example, “Multinational [country name] [sector] company [company name] commits to….”
ns related to the boundary coverage. For example, “covering only US operations”.
or has any target wording guidance for activity specific target wording templates and best practices.
press the reductions in absolute terms in the target wording.

for the required SBTi target language templates to be followed for all target types.
INTENSITY TARGET INFORMATION

OPTIONAL TARGET INFORMATION

EXISTING NEAR-TERM TARGET INFORM
NET ZERO TARGET UPDATE INFORMA
 FINAL NET-ZERO TARGET LANGUA

Overall Net-Zero Target:

Near-Term Targets:

Long-Term Targets:
 Company Near-Term Near-Term
structions GHG Inventory
Information Targets Coverage

ERO TARGETS
ERO TARGETS OVERVIEW

n light blue cells only. Row 19 relates to the overarching net-zero wording only. In row 20 onwards, you should pro
et Coverage'. It is important to complete both tables before reviewing the autogenerated target wording.

-zero target. The ‘Target sub-type’ column, select whether your target is a reduction target or a maintenance targe
ou would commit to maintain that reduction through to your overall net-zero ambition date.

r your base year, most recent year and target year for the target. These fields are restricted as per SBTi Net-Zero

nt, the activity associated with that unit in the base year and most recent year, as well as the activity predicted for

n provide details on the SBTi pathway used and the tool utilized in the calculation of your net-zero target(s).

multiple scope 3 targets. The SBTi strongly recommends listing all targets distinctly within the overall target langu
s this a sub-target?' column. If your company wishes to combine two or more targets into one overarching sentenc
teria and pathways. For example, if you are setting a combined scope 1, 2 and 3 net-zero target, this will act as th

autogenerated target language. For convenience purposes, the bottom 15 rows in this table have been minimized

or example, using an older version of Excel, or failing to use the file within the Excel desktop application.

Base year Most recent

Target year Activity unit Target-setting method
activity year activity
ET LANGUAGE
the validation process and reduce the number of queries needed. General guidelines:

any name] commits to….”

d best practices.

Based on your company's inputs to Table 10, your target language is displayed here. Please note th
some minor amendments to this phrasing. For example, if you have two targets with the same base
same timeframe" in the second sentence.

Please confirm that you wish to proceed with the above target language.

The SBTi approves targets that are aligned with the target wording templates. If you wish to propose
language, please enter it here. Please note that any proposed target language that is not in alignmen
discussion during the validation process, and cannot be guaranteed to be approved.
 Please provide your explanation for the adjustments here.

ARGET INFORMATION

If you are setting a near-term target with the same activity unit, please select "Yes".

Please outline the appropriateness of the activity unit selected. It is important that the activity unit is r
or the relevant category or categories the intensity target covers.

Please provide the justification underpinning the submitted growth projections for the selected in the
modeled on a linear basis, compounded basis or year-on-year basis.

The economic intensity metric must be based on greenhouse gas emissions per unit of value added
the formulae set out in “Greenhouse gas emissions per unit of value added (“GEVA”) — A corporate
operating profit, sales revenue.

ARGET INFORMATION
 Please select from dropdown.

If you would like to have SBTi officially approve a target to reduce scope 3 emissions that fall outside
(“optional”), please provide additional information about source of these emissions. For a definition o
please see Table 5.4 on page 35 of the Corporate Value Chain (Scope 3) Accounting and Reporting

Please also describe your plans to reduce these emissions for SBTi. If the targets are deemed ambit
the target language needs to be separate from the other approved targets.

ERM TARGET INFORMATION

Companies are eligible to use the under the 'Net zero only' service option if they have previously rec
assessed under SBTi criteria version 5.0 or later.

Please provide the official target language in full.

 Companies can check the temperature alignment of their scope 1 and 2 near-term target by checkin

Near-term science-based targets covering scope 3 must be well-below 2°C aligned or more ambitiou
contraction (2.5% minimum annual linear average reduction), SDA (based on the IEA ETP 2017 B2D
(economic reduction of 7% y-o-y and physical reduction of 7% y-o-y) with a well-below 2°C minimum

Please fill in the date of approval of your existing near-term targets in the format (DD/MM/YYYY).

Please provide information on the progress made so far, for all targets previously approved by SBTi.
the emissions reductions achieved, but also qualitative information on the decarbonization levers exe

ET UPDATE INFORMATION

Please select the primary reason describes why your company is submitting targets through the targ
your company’s situation, please provide a written explanation in the following question.
 Please outline any secondary reasons why your company is submitting through the target update se
surrounding your response to question 4.5.1.

Please clarify which scopes you are submitting to be updated by selecting the appropriate dropdown

If you are not resubmitting for all previous scopes validated by the SBTi, please enter the relevant se
targets that you are not updating from the target language disclosed in question 1.1.9.

If you are resubmitting for all relevant scopes, please write "NA".

RO TARGET LANGUAGE
 Near-Term Net-Zero Net-Zero Progress and
Coverage Targets Coverage Reporting

g only. In row 20 onwards, you should provide the quantitative information and other details
autogenerated target wording.

a reduction target or a maintenance target. You will only select ‘maintenance’ if you are
ero ambition date.

fields are restricted as per SBTi Net-Zero Standard on target timeframe and most recent

t year, as well as the activity predicted for the target year.

alculation of your net-zero target(s).

ets distinctly within the overall target language, to enable transparent communication to
more targets into one overarching sentence, please select 'Yes'. If you are setting parent
, 2 and 3 net-zero target, this will act as the parent target, and you will also need to enter

15 rows in this table have been minimized. If your company is setting more than five net-

hin the Excel desktop application.

Is the sub-
Is this a sub- Parent
Sector pathway Tool Tool version target
target? Target ID
public?
ral guidelines:

nguage is displayed here. Please note that during the validation process, there may be
you have two targets with the same base year and target year, the SBTi will use "within the

get language.

wording templates. If you wish to propose a minor deviation to the autogenerated target
sed target language that is not in alignment with the wording templates will be subject to
aranteed to be approved.
unit, please select "Yes".

ted. It is important that the activity unit is representative of the company’s overall activities,
overs.

growth projections for the selected in the activity unit. Please also disclose if the growth is
ear basis.

se gas emissions per unit of value added (GEVA), the calculations of value added must use
t of value added (“GEVA”) — A corporate guide to voluntary climate action”: gross profit,
reduce scope 3 emissions that fall outside the minimum boundary of scope 3 categories
urce of these emissions. For a definition of optional emissions for each scope 3 category,
hain (Scope 3) Accounting and Reporting Standard.

for SBTi. If the targets are deemed ambitious, credible, and thus can be published by SBTi,
pproved targets.

service option if they have previously received official approval of near-term targets
cope 1 and 2 near-term target by checking the SBTi website.

e well-below 2°C aligned or more ambitious. Currently available methods are absolute
n), SDA (based on the IEA ETP 2017 B2DS scenario), supplier engagement, intensity
7% y-o-y) with a well-below 2°C minimum ambition.

targets in the format (DD/MM/YYYY).

r all targets previously approved by SBTi. This should include quantitative information on
rmation on the decarbonization levers exercised since your last submission.

pany is submitting targets through the target update service. If none of these options apply to
tion in the following question.
s submitting through the target update service. Alternatively, please provide additional detail

ed by selecting the appropriate dropdown option.

by the SBTi, please enter the relevant sentence(s) of the original target language for
disclosed in question 1.1.9.

"NA".
In the below table, you will enter the coverage of all net zero targets being submitted by your com
tables before reviewing the autogenerated target wording.

For each target you have set, please enter the intended coverage. In order to meet SBTi criteria,
note that total emissions = reported emissions + excluded emissions. Therefore, if you are exclud
thresholds are the minimum requirements, and the SBTi strongly recommends that companies go

If you have reported biogenic emissions, these must also be included in your target boundary for

If you are wishing to optionally target any emissions beyond the minimum boundary, please do so

If you are covering the same scope or category across two or more targets, you will need to manu
scope 3 target separately, and manually enter the total coverage per scope and category.

If the "#NAME?" error is present in the total target coverage column, it may be due to use of the s

Emissions category Total

0%
Scope 1

0%
Scope 2 location-based

0%
Scope 2 market-based

Scope 3

0%
1. Purchased goods and services

0%
2. Capital goods

0%
3. Fuel- and energy-related activities
4. Upstream transportation and 0%
distribution

0%
5. Waste generated in operations

0%
6. Business travel

0%
7. Employee commuting

0%
8. Upstream leased assets
9. Downstream transportation and 0%
distribution

0%
10. Processing of sold products

0%
11. Use of sold products

0%
12. End-of-life treatment of sold products

0%
13. Downstream leased assets

0%
14. Franchises

0%
15. Investments

Total Coverage for

Scope 1 and 2

Emissions category Total

0%
Scope 1
 0%
Scope 2 location-based

0%
Scope 2 market-based

Scope 3

0%
1. Purchased goods and services

0%
2. Capital goods

0%
3. Fuel- and energy-related activities
4. Upstream transportation and 0%
distribution

0%
5. Waste generated in operations

0%
6. Business travel

0%
7. Employee commuting

0%
8. Upstream leased assets
9. Downstream transportation and 0%
distribution

0%
10. Processing of sold products

0%
11. Use of sold products

0%
12. End-of-life treatment of sold products

0%
13. Downstream leased assets

0%
14. Franchises

0%
15. Investments

Emissions category Total

0%
1. Purchased goods and services

0%
2. Capital goods

0%
3. Fuel- and energy-related activities
4. Upstream transportation and 0%
distribution

0%
5. Waste generated in operations

0%
6. Business travel

0%
7. Employee commuting

0%
8. Upstream leased assets
9. Downstream transportation and 0%
distribution

0%
10. Processing of sold products

0%
11. Use of sold products

0%
12. End-of-life treatment of sold products

0%
13. Downstream leased assets

0%
14. Franchises

0%
15. Investments
 Company
Instructions GHG Inventory
Information

NET-ZERO TARGETS COVERAGE

TABLE 11: NET-ZERO TARGETS COVERAGE

submitted by your company for scopes 1, 2 and 3. This table should be completed in conjunction with the target f

r to meet SBTi criteria, you must at a minimum cover at least 95% of total scope 1 and 2 emissions and at least 9
refore, if you are excluding any emissions from the GHG inventory reporting boundary, you will need to ensure yo
ends that companies go beyond these.

our target boundary for the respective scope(s). Please indicate which target(s) your biogenic emissions are includ

boundary, please do so in the last table. As per the SBTi requirements, and targets over emissions beyond the m

s, you will need to manually enter the total coverage in the ‘Total’ column. For example, if you are setting a combin
e and category.

y be due to use of the submission form in an unsupported program, for example, using an older version of Excel,

Table 11.1: Minimum boundary emissions coverage

#DIV/0!

Table 11.2: Biogenic CO2 coverage

Table 11.3: Optional emissions coverage
 Near-Term Near-Term Net-Zero Net-Zero
GHG Inventory
Targets Coverage Targets Coverage

VERAGE
COVERAGE

n conjunction with the target formulation table provided in the previous tab, 'Net Zero Targets’. It is important to co

nd 2 emissions and at least 90% of total scope 3 emissions from the minimum boundary as prescribed by GHG Pr
ry, you will need to ensure you are covering more emissions in the target boundary. Please note that these quanti

biogenic emissions are included in.

over emissions beyond the minimum boundary must be targeted by a separate target.

ple, if you are setting a combined scope 1, 2 and 3 net zero target, you will also need to enter the scope 1 and 2 ta

ng an older version of Excel, or failing to use the file within the Excel desktop application.

sions coverage
 Total Coverage for
#DIV/0!
Scope 3

verage
coverage
 Net-Zero Progress and
Coverage Reporting

Targets’. It is important to complete both

dary as prescribed by GHG Protocol. Please

Please note that these quantitative

t.

to enter the scope 1 and 2 target and the

tion.
 Company Near-Term Near-Term Net-Zero Net-Zero Progress and
Instructions GHG Inventory
Information Targets Coverage Targets Coverage Reporting

PROGRESS AND REPORTING

# QUESTION RESPONSE GUIDANCE

ANNUAL PUBLIC REPORTING

Do you confirm that your company will report on

an annual basis in line with the Greenhouse Gas Companies shall publicly report company-wide emissions in line with the Greenhouse
5.1.1 Protocol Accounting framework and report for Gas Protocol accounting framework and report for scope 1, 2 and all scope 3
scope 1, 2 and all scope 3 categories? categories as set out in the Protocol.
Single choice question

To enable a consistent tracking of emissions over time, companies shall publicly

Do you confirm that your company will publicly
report progress against published targets on an annual basis. For detailed guidelines,
report its progress against published targets on an
5.1.2 please review Chapter 5 of the GHG Protocol Corporate Standard Tracking
annual basis?
Emissions Over Time and in the section entitled “Reporting and Recalculation” in the
Single choice question
SBTi Criteria.

Indicate where your company commits to publicly reporting its company-wide GHG
How will you report annual company-wide GHG emissions inventory and progress against their targets. Examples include annual
5.1.3 emissions and progress against their targets if reports, sustainability reports, the company’s website, and/or CDP’s annual
they are approved by the SBTi? questionnaire. Please also provide a link to the webpage(s) where the emissions and
target progress data will be published.

TRIGGERED RECALCULATIONS

As set out in the Greenhouse Gas Protocol, companies should have a base year
Does your company have a base year emissions
emissions recalculation policy in place to retroactively recalculate emissions should
recalculation policy that articulates the basis and
5.2.1 certain conditions trigger a need for a recalculation. Please indicate whether your
context for any emission recalculations?
company has a base year emissions recalculation policy in place that articulates the
Single choice question
basis and context for any emission recalculations.

What are the details of your base year emissions

5.2.2 Please describe the policy.
calculation policy?

SBTi defines the threshold of significance as a cumulative change of five percent or

What is your company’s threshold for larger in an organization’s total base year emissions (tCO2e). For more information,
5.2.3
significance? please refer to the Target Validation Protocol. The significance threshold may be
lower than 5%, but no higher.

Does your company agree to follow the GHG

The SBTi requires companies’ inventory and accounting practices to be in line with
Protocol Corporate Standard guidelines for
the GHG Protocol Corporate Standard for recalculation purposes. The detailed
inventory recalculation and the SBTi guidelines for
5.2.4 guidelines can be found in Chapter 5 of the GHG Protocol Corporate Standard and in
target recalculation as needed to reflect significant
the section entitled “Reporting and Recalculation in the SBTi Criteria. Please confirm
changes?
that you will adhere to these guidelines, even after the target is approved.
Single choice question

Do you confirm that you will review, and if As per Criterion – “Mandatory target recalculation”, companies must commit to
necessary, recalculate and revalidate your targets reassessing, and if necessary, recalculating and revalidating their targets, at a
to ensure consistency with most recent climate minimum every 5 years. The latest year companies with approved targets must
5.2.5
science and best practices at a minimum every 5 revalidate targets is 2025. The most recent applicable criteria must be followed at the
years? time of revalidation. Please refer to Recommendation – “Triggered target
Single choice question recalculation” for examples changes that trigger recalculation.

ANNOUNCEMENTS
 If officially approved by the SBTi, companies must announce their targets at any time
Do you confirm that your company will publicly
within 6 months of the approval date. Targets that go unannounced after 6 months
5.3.1 announce the targets within 6 months of approval?
must be resubmitted to the SBTi for a complete re-validation with the most recent
Single choice question
version of the criteria.

TARGET ACHIEVEMENT

Please note that the use of offsets must not be counted as reductions toward the
Are offsets being counted as progress toward the progress of companies’ science-based targets. The SBTi requires that companies set
5.4.1 target(s)? targets based on emission reductions through direct action within their own
Single choice question boundaries or their value chains. Offsets may be useful, however, as an option for
companies wishing to finance additional emission reductions beyond the SBT.

Avoided emissions are emission reductions that occur outside of a product’s life cycle
Do any of the targets cover avoided emissions? or value chain, but as a result of the use of that product. Avoided emissions fall under
5.4.2
Single choice question a separate accounting system from corporate inventories and do not count toward
science-based targets.

How will your proposed scope 1 and 2 emission For each of the scope 1 and 2 emission reduction targets set, briefly describe the
5.4.3
reduction target will be implemented? main measures planned to reach your proposed targets.

For each of the scope 3 emission reduction targets set, briefly describe the main
How will your proposed scope 3 emission
5.4.4 measures planned to reach your proposed scope 3 targets. If you have not set scope
reduction target(s) will be implemented?
3 emissions reduction targets, please write "N/A".

Please provide a high-level implementation plan of the intended supplier/customer

What is your implementation plan to achieve the
5.4.5 engagement. Please also confirm if you will be engaging your suppliers and/or
supplier/customer engagement target?
customers to set scope 1 and 2 targets, or scope 1, 2 and 3 targets.

Does your company commit to neutralize residual

At the point of reaching the net-zero science-based targets, companies must
emissions at the point of reaching its net-zero
5.4.6 neutralize any residual emissions with removals to reach net zero emissions in
science-based target(s)?
compliance with the SBTi's Net Zero Standard.
Single choice question

How does your company plan to neutralize Please provide a description of planned neutralization milestones and a description of
5.4.7
unabated emissions? investments toward carbon removal solutions with permanent storage.

To contribute to reaching societal net-zero, companies should take action or make

investments outside their own value chains to mitigate GHG emissions in addition to
What beyond value chain mitigation measures, if their near-term and long-term science-based targets. For example, a company could
5.4.8 any, will your company use in the transition to net- provide annual support to projects, programs and solutions that provide quantifiable
zero? benefits to climate, especially those that generate additional co-benefits for people
and nature. Companies should report annually on the nature and scale of those
actions pending further guidance.