Please confirm if bank reports targets under the current version of the standard is it required to provide calculations of Cat. 1-14 of Scope 3, or only Scope 1, 2 and Cat. 15 of Scope 3?
It is recommended but not required for FIs to measure and set target(s) on scope 3, categories 1–14 emissions as defined by GHGP Corporate Value Chain (Scope 3) Accounting and Reporting Standard. When submitting scope 3, categories 1-14 targets for validation, FIs shall include a complete emissions inventory following the minimum boundary for each category in conformance with the GHGP Corporate Value Chain (Scope 3) Accounting and Reporting Standard. Optional targets on these categories must meet the scope 3 criteria in the latest SBTi criteria for companies (e.g., including 6, 13-14, 18-20) to be approved by the SBTi.