Setting stricter targets at a subsidary

SBTi commitments and submissions
1

Hi

The SBTi guidance states ‘Companies should submit targets only at the parent- or group level,
not the subsidiary level.’, but what happens if a subsidiary wants to set stricter targets and customers are pushing for local SBTi commitments and not Group?

Regards
Andrew

2

Hi Andrew, companies should indeed submit targets at the parent- or group level, not the subsidiary level. It is possible for a subsidiary to set targets if it is a legal entity though; however, if/when the parent company sets targets, it will need to include the emissions of all subsidiaries in its target submission.