Targets for FI with significant non-FI subsidiaries

Hi,
I have seen similar threads in the discussion forums but they only partially answer my question:

We are a bank with substantial business in other sectors through our subsidiaries which are consolidated, one of them even generates more than 5% of revenues. Some of the companies are in Buildings and in FLAG-related sectors.

Are the following statements correct:

  • Since we are primarily a bank we should set FI targets (FINT); Sub-targets are acceptable but we should consolidate them according to our consolidation approach

  • FIs should use ACA for Scope 1 and 2, but we could disaggregate emissions for certain sectors and use other other pathways/tools (e.g. FLAG) to set different absolute or intensity based targets

  • These sub-targets would need to be set and disclosed separately and it should be clearly stated which part of the ghg inventory are covered, in the case of absolute sub-targets we could even re-aggregate them into one Scope 1 & 2 target

Please let us know if this understanding is correct,

Thank you