Do you have guidance on which sectors you regards as being above 40% Scope 3 materiality? Data availability is a challenge, so it would be useful to understand if a sector based approach could be used?
…and even why scope 3 would be important?
If you target portfolio coverage, you would aim for 100% SBT coverage by 2040 (at the latest). Hence all companies would have to work on their own SBTs under specific guidance from the SBTi.