The client I work for submitted its SBTi targets calculated on the base year 2022.
When calculating Scope 3 emissions for the following year, it was possible to use more representative emission factors, switching for some categories from an average data method to a supplier-specific data method. This resulted in a significant reduction of emissions for some Scope 3 categories.
Can this be considered a decarbonisation action that contributes to reaching the target?
Or does the baseline need to be recalculated using the new emission factors? If so, I fear the recalculation would nullify the beneficial effect of this action in terms of decarbonisation.