Reporting absolute emission reductions

Hi I would like to know thoughts on reporting absolute emission reductions in the absence of primary data.

We have set SBTI reduction targets, however our target is currently based on industry average emission factors. As and when we get better - primary - data, these will be replaced and we can report actual reductions.

However, obtaining primary data across our value chain remains a challenge.

My concern is that reporting emissions in this way does not reflect the true reduction activities that are happening across the value chain.

In the absence of primary data, is it correct to report ‘reductions’ or ‘fluctuations’ in the absolute footprint if it is based on industry average factors?

Does anyone have any thoughts on how this could be reported?