SDA approach - absolute targets

Which sectors does the SBTi accept absolute targets for, under the SDA (not temperature alignment or portfolio coverage)? We are noting a significant challenge in sourcing activity data and this increases the level of uncertainty for intensity targets. Where an SDA approach is not available yet, is a target following the absolute contraction approach acceptable? Where an SDA approach is available, is an absolute target acceptable – as long as it achieves the equivalent SDA reduction?

Absolute emission targets cannot be set for any sectors, as absolute contraction of financed emissions is not an approved method for financial institutions.
For sectors that do have SDA pathways e.g. power, FIs are expected to set physical intensity for these companies, and not absolute based targets.
If sourcing activity data is a major issue, we are seeing FIs use portfolio coverage as the basis of their target setting and updating this to an SDA based approach as data availability improves