Setting targets when SDA is not available

Hello, I’m wondering what the approach to target-setting should be when SDA is not available for that sector, e.g. agriculture? For example, if my company has a long-term debt to agribusinesses, but there’s currently no SDA available for the AFOLU sector. Are we required to include debt to agribusinesses in our scope? If yes, how do we go about setting a target for this sector?

A related question on the Oil & Gas sector guidance for companies, particularly because this is the only sector not permitted to use the sector-agnostic approaches. On the site, the timeline notes “It is planned for the methodology to be delivered to the SBTi in 2021.”

  1. Is this still planned before the end of the year?
  2. Can you provide color about what has caused the delay of this release? Is it related to the updated/increased ambition of SBTi criteria, or feedback from the consultation period last year?