Scope 3 Sectors

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?

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…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.