Lets suppose that a FI has a lending portfolio without companies producing energy in it. We use Temperature scoring approach for target setting and the target becomes valid by SBTi. Whatif in the next year the composition of the portfolio will be changed (addition of SDA companies in it)? Within the context of the obligation that a FI has to report progress against published targets on an annual basis, is the FI obliged to calulate a new SDA target (unvalidated by the SBTi) related with the energy companies recently added to the portfolio?
Thanking you a lot and in advance