Is it correct that a company’s reduction targets, no matter the type (intensity, absolute, etc.) or the time frame (short term, medium term, etc.) is always translated to a temperature score independent of the company’s actual GHG emissions. That would mean that a company’s actual current emissions are only being used to aggregate over the different scopes for a company but not to define the company’s temperature score itself? I.e. any company no matter its current emissions gets the same company-level temperature score if the absolute reduction percentage target is identical?
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The only method for temperature scoring that is currently supported under the SBTi framework, the CDP-WWF Temperature Rating Methodology, works like you describe. It does only taking into account historic emissions for weighting targets in a company and portfolio score.
The method currently scores the emissions reduction ambition but not previous achievements. This is consistent with SBTi’'s focus on forward looking ambition, where a company does not get credit for emissions reductions already achieved.