Sustopedia

Search Sustopedia

Results stay grouped by content type. A future collection joins Search as its own labelled group when its public index is ready.

MetricGHG emissions target setting

GHG emissions reduction target level

Measurement answer

What this metric measures

Reports each GHG emissions reduction target as a numerical reduction from a baseline or as an absolute emissions level to be achieved by its goal year.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting period in which the target is disclosed, with the stated goal year
Aggregation
One row per reported GHG emissions reduction target
Pillar
Environmental
Topic
GHG emissions target setting
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

GHG emissions covered by the reported target

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    EU Voluntary Sustainability Reporting Standard

    ghg-target-level
    Publisher
    European Commission / EFRAG
    Edition
    Commission delegated act adopted 3 July 2026; pending Official Journal publication
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Annex I paragraph 53(a)-(c)
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Source evidence
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Defines Measurement
    Mapping outcome
    Direct Evidence
    Source locator
    Page 78, Section 9.3, target considerations bullet 3
    Open official framework source
  • Measurement Authority

    GHG Protocol

    8697f429e4d26bd406c3
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 78, Section 9.3, target considerations bullet 3
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Target level
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 102, table 9.1, Target level
    Open official framework source
  • Measurement Authority

    GHG Protocol

    5be6ab1af46fb47ddd91
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 77, Chapter 11, Figure 12, steps 2 and 9
    Open official framework source
  • Measurement Authority

    GHG Protocol

    69142aad887e8f3d317e
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 80
    Open official framework source
  • Measurement Authority

    GHG Protocol

    9c92ca78595570158be1
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 87, Chapter 11, “Track and report progress,” “Description of the target” | GHG Protocol Corporate Accounting and Reporting Standard (Revised Edition), PDF page 87, Chapter 11, “Track and report progress,” “Description of the target”
    Open official framework source
  • Adopting Disclosure

    GRI 102: Climate Change 2025

    ghg-emissions-reduction-target-level
    Publisher
    Global Reporting Initiative
    Edition
    GRI 102: Climate Change 2025; effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Disclosure 102-4-a, PDF page 21
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard v2.0

    ghg-target-level
    Publisher
    Science Based Targets initiative
    Edition
    Corporate Net-Zero Standard Version 2.0, June 2026; effective 1 February 2027
    Requirement
    Mandatory
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    C18.1(g); PDF page 49 | C18.1(i); PDF page 49 | C18.1(j); PDF page 49
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    a351d91e-077f-4bcb-bbf7-1c839c475113
    Publisher
    Science Based Targets initiative
    Edition
    Corporate Net-Zero Standard Version 1.3.1, April 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 71, Annex D.4.1 target-description fields
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting period in which the target is disclosed, with the stated goal year

Unit meaning: Each field uses the unit stated by the Scope 2 source and must retain its method and boundary.

Table fields and units

  • Target level
  • Target expression type
  • Unit
  • Baseline, where applicable
  • Goal year

Published dimensions

  • target expression type: reduction from baseline or absolute emissions level
  • target monitoring unit: CO2e, percentage, or applicable intensity unit
  • goal year

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Report the source-defined result with its stated fields and method disclosures. The guidance requires a numerically defined target level and explicitly permits distinct reduction-from-baseline and absolute-emissions expressions. A per-target structured disclosure preserves these non-comparable forms and units rather than flattening them into one scalar.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 26 August 2026

    GHG Protocol Scope 2 Guidance

    Publisher
    GHG Protocol
    Edition
    2015 publication
    Locator
    Page 78, Section 9.3, target considerations bullet 3

    Supports: The official GHG Protocol source supports the identity, boundary and method basis of “GHG emissions reduction target level”.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: GHG Protocol Scope 2 Guidance, 2015 publication.

  • Define the target level numerically.
  • State whether the target is expressed as a reduction from a baseline or as an absolute emissions level to achieve.
  • State the unit used for the target level.
  • State the target goal year.
  • Identify the baseline when the target is expressed as a reduction from baseline.

Record-specific limitations

  • A reduction percentage is not interpretable without its baseline.
  • Absolute-emissions and intensity-based target levels are not directly comparable without their stated units and boundary.
  • This metric reports the target level, not achieved emissions reductions or target performance.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.