Target data for the TR tool (scope coverage and base year emissions)


We are setting a target with the TR using 2021 CDP data for the “target data” in the TR tool.
CDP’s 2021 questionnaire (question C4.1a/b) only asked the “Covered emissions in base year as % of total base year emissions in selected Scope(s)”. Therefore, if a company has a target that covers Scope 1 and Scope 2 and they report such target covers 95% of base year emissions in selected scopes, there’s no way of knowing how much of S1 and how much of S2 is being covered (which is required as per the excel data templates of the TR tool).
How should we proceed:

  1. Assume the coverage is spread equally across scopes e.g. 95% S1 and 95% S2.
  2. Omit targets which aren’t clear (we don’t have details about scope coverage) and keep the remaining ones per company (if possible) e.g. if Company A has 2 absolute targets we only register the one that has all the details available.
  3. Assign a default score for the company regardless of whether they have other targets in place.

Moreover, what happens if we aren’t able to source emissions data (broken down by scopes) from the base year? e.g. Company A’s target base year is 2013 and emissions data for 2013 is not reported in Bloomberg. Should we assign a default score even though the company does have targets? Should we leave the columns blank (which we believe is not allowed by the tool)?

Many thanks!

Hi @ACrosswell,

  1. Assume minimum required scope coverage for SBTi-approved targets.

  2. You should not exclude companies where is insufficient data to be able to set targets.

  3. You should assign a default score to companies where you do not have the necessary data, cannot make reasonable assumptions (as in point 1 above), or don’t have access to good quality estimates to calculate a temperature rating (TR).

As TR is an engagement method, part of the engagement is to motivate companies to publish the data you need in order to assess their emissions reduction target ambition properly. Until then, these companies should be assigned a default score.

Many thanks Donald!

Just to clarify, if Company A has 1 absolute target and 1 intensity target and we only have full details for the absolute one, should we only register that one or should we assign a default score to the company? Thanks!