Given the accelerating rate of sign up, roughly when would you envisage there being a tipping point for the FS when there is strong pressure for everyone who has not yet signed up to do so?

Our optimistic scenario has rapid uptake this year with certain types of institutions (perhaps
banks) approaching tipping points with new
announcements around COP26. SBTi does not
engage in ‘name and shame’ though the initiative is planning to commence an MRV process this year.