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MetricClimate targets and performance

GHG target emissions coverage

Measurement answer

What this metric measures

GHG target emissions coverage is a per-target structured disclosure of covered emission scopes, gases, entities and inventory emissions, including scope shares for combined targets and inventory-coverage percentages where boundaries differ.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting-date state linked to base, interim and target years
Aggregation
No aggregation across targets; coverage percentages are never averaged
Pillar
Environmental
Topic
Climate targets and performance
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

One disclosed gross greenhouse gas reduction target on its declared organizational, value-chain and reporting basis, linked to the compatible reported GHG inventory. Removals, carbon credits and avoided emissions are not treated as means of achieving the target under the current ESRS method profile.

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

    CDP Full Corporate Questionnaire 2026

    ghg-target-emissions-coverage
    Publisher
    CDP
    Edition
    Full Corporate Questionnaire and Reporting Guidance 2026 v1.3, revised 6 August 2026
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Q7.53.1, numeric field 1 | Q7.53.1, numeric field 2 | Q7.53.1, numeric field 3 | Q7.53.1, numeric field 4 | Q7.53.1, numeric field 5 | Q7.53.1, numeric field 6 | Q7.53.1, numeric field 7 | Q7.53.1, numeric field 8 | Q7.53.1, numeric field 9 | Q7.53.1, numeric field 10 | Q7.53.1, numeric field 11 | Q7.53.1, numeric field 12 | Q7.53.1, numeric field 13 | Q7.53.1, numeric field 14 | Q7.53.1, numeric field 15 | Q7.53.1, numeric field 16 | Q7.53.1, numeric field 17 | Q7.53.1, numeric field 18 | Q7.53.1, numeric field 19 | Q7.53.1, numeric field 20 | Q7.53.1, numeric field 21 | Q7.53.1, numeric field 22 | Q7.53.1, numeric field 23 | Q7.53.1, numeric field 24 | Q7.53.1, numeric field 25 | Q7.53.1, numeric field 26 | Q7.53.1, numeric field 27 | Q7.53.1, numeric field 28 | Q7.53.1, numeric field 29 | Q7.53.1, numeric field 30 | Q7.53.1, numeric field 31 | Q7.53.1, numeric field 32 | Q7.53.1, numeric field 33 | Q7.53.1, numeric field 34 | Q7.53.1, numeric field 35 | Q7.53.1, numeric field 36 | Q7.53.1, numeric field 37 | Q7.53.1, numeric field 38 | Q7.53.1, numeric field 39 | Q7.53.1, numeric field 40 | Q7.53.1, numeric field 41 | Q7.53.1, numeric field 42 | Q7.53.1, numeric field 45 | Q7.53.1, numeric field 46 | Q7.53.1, numeric field 47 | Q7.53.1, numeric field 48 | Q7.53.1, numeric field 49 | Q7.53.1, numeric field 50 | Q7.53.1, numeric field 51 | Q7.53.1, numeric field 52 | Q7.53.1, numeric field 53 | Q7.53.1, numeric field 54 | Q7.53.1, numeric field 55 | Q7.53.1, numeric field 56 | Q7.53.1, numeric field 57 | Q7.53.1, numeric field 58 | Q7.53.1, numeric field 59 | Q7.53.1, numeric field 60 | Q7.53.1, numeric field 61 | Q7.53.1, numeric field 62 | Q7.53.1, numeric field 63 | Q7.53.1, numeric field 64 | Q7.53.1, numeric field 65 | Q7.53.2, numeric field 22 | Q7.53.2, numeric field 23 | Q7.53.2, numeric field 24 | Q7.53.2, numeric field 25 | Q7.53.2, numeric field 26 | Q7.53.2, numeric field 27 | Q7.53.2, numeric field 28 | Q7.53.2, numeric field 29 | Q7.53.2, numeric field 30 | Q7.53.2, numeric field 31 | Q7.53.2, numeric field 32 | Q7.53.2, numeric field 33 | Q7.53.2, numeric field 34 | Q7.53.2, numeric field 35 | Q7.53.2, numeric field 36 | Q7.53.2, numeric field 37 | Q7.53.2, numeric field 38 | Q7.53.2, numeric field 39 | Q7.53.2, numeric field 40 | Q7.53.2, numeric field 41 | Q7.53.2, numeric field 42
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Commission Delegated Regulation (EU) 2023/2772 consolidated as of 1 January 2025, ESRS 2 MDR-T and ESRS E1-4; later editions require separate method profiles.
    Open official framework source
  • Adopting Disclosure

    EU Voluntary Sustainability Reporting Standard

    ghg-target-coverage
    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(d)
    Open official framework source
  • Measurement Authority

    GHG Protocol

    d5523193920d3c9189b1
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 103, Chapter 09, Target type paragraph
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard v2.0

    ghg-target-coverage
    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(d); PDF page 49
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    0ce78d2e-02a7-49ff-9ff5-8e75333527e2
    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
    page 76, Table 10, Scope 3 category 4 row
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    1103454d-ca98-47b9-b2d2-e4672f77b74d
    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
    page 76, Table 10, Scope 1, scope 2 market-based, scope 3 (all categories) row [LTABS1]
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    155d176c-4e0f-4a70-b3b1-a91a00e548ad
    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
    Page 19, section on scope 3 emissions and target calculation approaches
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    168dfd55-e207-44ca-8344-7a51f687e1e4
    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
    page 75, Table 10, Scope 2 (market-based) row
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    3d375b53-e591-4b99-9a7e-a29777c42eb8
    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
    page 76, Table 10, Total scope 3 category 1 and 4 row
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    512693f2-2b94-4e4e-9283-4d0177a8c5de
    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
    page 24, section 4.2.2, Fossil fuels
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    60128451-f237-4ad5-a6cb-87578d9e1ba3
    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
    page 75, Table 10, Total scope 1+2 (market-based) row [ABS1]
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    81f17b43-cefe-4a38-9651-6d614c134851
    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
    page 82, LTABS1 coverage statement
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    c5e67f6f-5e37-4271-9001-df0dde9f4475
    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
    page 75, Table 10, Scope 3 category 1 row
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    cc58c80d-324c-4aaa-82fe-a0b4f689afb0
    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
    page 75, Table 10, Scope 1 row
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting-date state linked to base, interim and target years

Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.

Table fields and units

  • Target identifier and separate or combined target type
  • Scope or named greenhouse gas
  • Target scope share (% of the same combined GHG reduction target)
  • Inventory-scope coverage (% of reported Scope 1, Scope 2 or Scope 3 GHG emissions)
  • Total inventory coverage (% of compatible reported total Scope 1, Scope 2 and Scope 3 GHG emissions)
  • Coverage status and unavailable reason
  • Base, interim and target years; reporting date; ESRS edition

Published dimensions

  • GHG target coverage component
  • Target identifier
  • Scope 1, Scope 2 or Scope 3
  • Named greenhouse gas
  • Target boundary
  • GHG inventory boundary
  • Scope 2 location-based or market-based method
  • Absolute or intensity target type
  • Base, interim and target years
  • ESRS edition

Calculation method

Formula information

Status
Specified
Formula type
Percentage

Formula

P = (N ÷ D) × 100

Use the source-defined numerator and denominator for the same population, period, boundary, and method; do not infer an unstated denominator.

Variables

SymbolVariableDefinitionUnit
Nqualifying numeratorQualifying observations within the qualifying population and boundary defined for GHG target emissions coverage.Dimensionless
Ddeclared denominatorComplete compatible denominator for the qualifying population and boundary defined for GHG target emissions coverage.Dimensionless

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 15 August 2026

    Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards

    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Locator
    Commission Delegated Regulation (EU) 2023/2772 consolidated as of 1 January 2025, ESRS 2 MDR-T and ESRS E1-4; later editions require separate method profiles.

    Supports: Official publisher reference linked specifically to the Sustopedia metric “GHG target emissions coverage”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Commission Delegated Regulation (EU) 2023/2772 consolidated as of 1 January 2025, ESRS 2 MDR-T and ESRS E1-4; later editions require separate method profiles.

  • Target identifier and whether the target is separate-scope or combined-scope
  • Declared target unit and scale; when tCO₂e is used, spell it out as metric tonnes of carbon dioxide equivalent
  • Scope 1, Scope 2 and Scope 3 status, covered named gases and the GWP source and edition
  • Target boundary and compatible reported GHG inventory boundary, including entity, subsidiary, geography and value-chain scope
  • Scope 2 location-based or market-based method and absolute or intensity target type
  • Target-scope-share numerator as the named scope component and denominator as the same combined GHG reduction target
  • Inventory-scope-coverage numerator as emissions inside the target and denominator as reported emissions for that named scope
  • Total-inventory-coverage numerator as emissions inside the target and denominator as compatible reported total Scope 1, Scope 2 and Scope 3 emissions
  • Base year, interim year, target year, reporting date and governing ESRS edition
  • Unavailable fields and reasons, never silently represented as zero

Record-specific limitations

  • Coverage is not target ambition, target progress, emissions performance, science alignment or assurance.
  • Percentages are not comparable when target and inventory boundaries, gases, Scope 2 methods or editions differ.
  • Inventory-coverage percentages are never averaged and separate targets must not be aggregated.
  • A subsidiary-level target remains a subsidiary-level row rather than being silently treated as group coverage.
  • Missing coverage is unavailable, not zero, and requires an explicit reason.

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.