A financial institution has preferred stocks of companies belonging to sectors not covered by SDA. In addition, none of these companies has been engaged with SBTi so it is not feasible to apply Portfolio coverage or temperature scoring

[komal.kunwar]

For these companies, the temperature rating approach can still be used as it uses any public GHG target of the companies (even ones that have not been validated by the SBTi). The temperature rating approach also has a default scoring methodology which gives scores to companies in the absence of valid target information.