Scope 3 Cat 1-14 FLA

I understand that Scope 3 categories 1-14 target is optional.
If we would still like to set a target, do we still need to consider forward looking ambition?
We use 2019 as baseline year because it reflects the real business activity before COVID.
The SBTi target setting tool v2.0 does not include any FLA in the calculation.
If no FLA is needed, the current year (2021) Scope 3 inventory has then already achieved the target. Is achieved target acceptable?

Hi Veronica, forward-looking ambition is not assessed for scope 3 targets for FIs, but the company cannot set a target that has already been achieved. Therefore we would recommend that a new target be set that is still ambitious

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Hi Eoin, thanks for your reply.
The target has been “achieved” in current year, only because of the COVID year, the business has been greatly impacted, but it does not mean that the company has done anything to reduce the emission.
Moreover, I do not seem to see in the FI guidance, criteria as well as in validation protocol, for any indication that the target cannot be accepted. Can you please kindly point it out? Thank you very much.

Hi Veronica. Achieved targets are never accepted by the SBTi, as we would not regard this as a target, as it implies no future ambition. This is listed in the corporate validation protocol, which goes into a lot more detail on scope 3 non-financed emissions.
See page 33:

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