If 2019 baseline is chosen must companies also submit most recent year inventories?

Hi SBTi Community,

Looking for guidance on whether companies will be able to choose 2019 as a baseline year for submissions in 2023.

And additionally, if a 2019 baseline is chosen would this also require the company to submit emissions inventories for 2020, 2021, and 2022?

Thanks in advance!

Thanks for posting!

The SBTi only allows two years prior as valid most recent year inventories. For targets submitted for an official validation in 2023, the most recent inventory data submitted must be for 2021 at the earliest. However, if 2021 is not representative of the FI’s activities due to impacts from the COVID-19 pandemic, the SBTi will accept 2019 inventories in 2023 to assess forward-looking ambition, though inventory data for 2021 or 2022 must still be provided for reference. An explanation of COVID-19 impacts shall be provided if using 2019 inventories.