Dear SBTi experts,
As per the new (an old) criteria for FIs:
For scope 1 and 2
The reference point for the target is the base year (BY) and this can be set as far back as 2015.
The most recent year (MRY) is the latest year that an inventory is available. Normally, SBTi has only allowed two years prior as valid MRY inventories (there was an exception during Covid). SBTi recommends that the BY and MRY are the same. Both of these values must be inserted into the SBTi target setting tool and the submission form.
For Scope 3
There is nothing mentioned about the BY or MRY choice. Can it also be anywhere from 2015 as long as MRY data is shared?
Thank you for your help.