Set an unique target for 3 scopes

Good morning,
We want to implement a SBT in our company, both short term and long term (Net Zero). The fact is that some doubts have arisen. We are a company in the water sector and we have already been implementing a decarbonization plan for several years, validated by our institutions. The thing is that our current emissions are very low, especially for Scope 1 and Scope 2, and we have certain emissions associated with our activity that we cannot reduce much more. We have been using your tools to calculate the % reduction and with our base year and target year we come out that we have to reduce 46.2% in the 3 scopes for the short term objectives. We are in doubt whether this 46.2% has to be applied and reduced to each of the scopes separately, i.e. reduce scope 1 emissions by 46.2%, reduce scope 2 emissions by 46.2% and reduce scope 3 emissions by 46.2% or whether we could reduce the total amount of the sum of the 3 scopes by 46.2%. Because, as I have already said, it would not be possible to reduce by 46.2% the Scope 1 emissions by 2030, but it would be possible to reduce the total of the 3 scopes. Could we establish a joint SBT for the 3 scopes and set this target of 46.2% for the total of the 3 scopes?
For the long term targets no problem, we can commit to reduce 90% of our emissions by 2050, it is already planned in our decarbonization plan.
Because the other question would be, we cannot validate a long-term SBT without validating a short-term SBT, right?
And finally, I wanted to ask if you have any kind of consulting service to clarify these doubts in person or a list of consultants with whom we could contact?

Thank you very much,

Hi Aina,

Thanks for reaching out.

Please note that this forum is only for queries and exchanges about SBTs for financial institutions and our team can only respond to posts related to FIs. For questions about SBTs for corporates and SMEs, please review the extensive resources, FAQs, and documentation available on our website or direct your queries to if you cannot find the answer in our existing resources.


Hi Aina,

As Howard mentioned above, this forum is for questions related to financial institutions, and in the future we encourage you to consult our resources or to reach out to In response to the question you posed above, the company would have to reduce scope 1 and 2 emissions combined by 46.2%, and scope 3 emissions by 46.2%. Temperature alignment within the SBTi is based upon the classification of a company’s scope 1 and 2 target ambition. Thus, while the company could certainly set a combined scope 1, 2, and 3 target, the disaggregated ambition of the targets would also need to be 46.2%.


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