Methodology

Companies' decarbonisation trajectories (both targets and actual achievement) are analysed in the light of the SBTi recommendations. SBTi is the international reference unit that sets the climate objectives for each sector.

Sources: official company data, verified by OpenClimat

The sources used are official company data, analysed and verified for their entire carbon footprint

Analysis: based on science, according to SBTi criteria

Climate performance is compared with the short-term thresholds defined by the Science-Based Targets Initiative (SBTi) for direct and indirect CO2 emissions.

Each target and achievement is assessed against the SBTi criteria

Science-Based Targets initiative (SBTi) is an independent international initiative that helps companies to set emission reduction targets in line with the latest scientific data.

SBTi has published standards setting the reduction rates to be followed for each IPCC scenario (Scenarios 1.5°C, Well-Below 2°C, 2°C). OpenClimat thus compares the decarbonisation trajectories of companies with the SBTi recommendations for each scenario.

A prerequisite for setting SBTi targets is to monitor carbon footprints. On OpenClimat, when the various carbon performance indicators are not calculated on a like-for-like basis and using a constant methodology, they are indicated as “Not comparable”.

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SBTi Trajectory

Minimum reduction in emissions with a base year before 2020

In absolute

In intensity

1.5°C

-4.2% per year

SBTi does not define an aligned trajectory 1.5°C with targets measured in intensity

Well-Below 2 Degrees

-2.5% per year

-7% per year

2°C

-1.25% per year

-2% per year

emissions start to decrease (not yet in line with a 2°C trajectory)

Increasing emissions

Only recent monitoring (emissions measured too recently to deduce a representative trend)

Not comparable monitoring (emissions measured periodically but results are not comparable from one year to the next)

Emissions not measured, not published or not representative

N.B.: For companies whose base year is after 2020, the total reduction ambition over the period remains the same as for companies whose base year is 2020. As the ambition is the same over a shorter period, the expected annual reduction is therefore greater.

For example, to be in line with the WB2D trajectory, the company must set itself a reduction of -25% in absolute terms between 2020 (base year) and 2030 (target year). If the company chooses a reference year after 2020, for example 2022, it will also have to reduce emissions by 25% between 2022 and 2030.

For a more detailed understanding of the thresholds for targets with a base year after 2020, please refer to table 7 ‘Ambition ranges for target classifications of near-term science-based targets’ in the SBTi Corporate Net-Zero Standard (V1.2 Mars 2024) (p66).

FLAG’ specificity for the concerned sectors (Agriculture...)

For sectors related to forest, land and agriculture, SBTi now requires the measurement and setting of specific decarbonisation targets for emissions falling within the "FLAG" perimeter. (Forest, Land and Agriculture).

These criteria apply to

Companies whose value chain includes land-intensive activities in these sectors :

Forest and Paper product

Food and Beverage Processing

Food and Staples Retailing

Food Production, Agriculture production

Food Production - Animal source

Tobacco

Companies in any other sector whose FLAG-related emissions account for more than 20% of total emissions in scope 1, 2 and 3.

Absolute decarbonisation target⁽¹⁾ for ‘FLAG emissions’ set by SBTi

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SBTi Trajectory

Minimum annual reduction in emissions

1.5°C

-3,03%

(1) FLAG targets may, in some cases, follow intensity targets. The list and thresholds are available in Table 8 of SBTi FLAG Guidance (Décembre 2023) (p55)

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