question on c26

「To ensure consistency with the most recent climate science and best practices, targets must be reviewed, and if necessary, recalculated and revalidated, at a minimum every 5 years. For companies with targets approved in 2020 or earlier, targets must be reviewed and revalidated by 2025」

what does by 2025 mean in above C26? the end of Dec 2024? the end of Dec 2025? withn the year of 2025?

I believe you’re referring to C32 from the Corporate Net-Zero Standard and FI-C21 from the Near-Term Financial Sector SBT Guidance. The 5 years should be calculated from target approval.