Dear all, I work with a company that has already set a target for Scope 1, 2 and 3 (scope 1 and 2 for one specific baseline year, and Scope 3 for another one). They have been going through relevant changes in their structure (new acquisitions and changes representing more than a 5%-gap compared to the original baseline year selected).
For Scope 1 & 2, we are working in including the new perimeter. However, analysing Scope 3, we have figure that the rebaselining will result in an unreliable baseline year estimation: methodology of scope 3 has evolved hugely (in a large perspective, this has being going on for all companies), lack or accurate and strong data for scope 3 recalculation and new requirements (the inclusion of FLAG emissions).
We would like to be able to resubmit Scope 3 baseline using the most recent GHG footprint, which is also more a more reliable dataset (that also includes improvements in the methodology, better emission factors, the new perimeter of the company and the FLAG emissions).
How this would work for SBTi? I cannot find any other relevant information about setting a new baseline year for only one scope.