We are a private equity firm currently considering setting SBTs at portfolio level. We invest in renewable energy assets and understand those are considered electricity generation assets (and should therefore set SBTs using the SDA).
Could you please confirm if it is mandatory for them to set targets (given their already limited sc 1 & 2 footprint and positive contribution especially)? or would there be an alternative for us when setting portfolio targets?
In case setting SBTs for all our renewable energy assets using the SDA is mandatory, which scopes should be included for this type of companies ? Would scope 3 emissions need to be taken into consideration?