In using the temperature scoring method, where a company sets an ambiguous net zero target such as “net zero by 2050” as their only emissions related target (in the absence of any absolute emissions reduction target) should a default temperature score of 3.2 degrees be assigned to them? I reviewed the WWF technical methodology but couldn’t see anything that specifically addresses these types of targets. Theoretically, the company could be focused more on offsets than abatement, depending on the scenario.
I imagine this will be less of an issue with companies committing to SBTi with net zero targets, given there will be short-term abatement targets required.