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MetricClimate targets and performance

GHG target performance and progress

Measurement answer

What this metric measures

GHG target performance and progress is a per-target structured disclosure of baseline, current, interim and final values, the declared monitoring unit, plan-alignment status, and significant trend, method or restatement changes.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Target-performance observation for the reporting period
Aggregation
No aggregation across targets and no inferred linear percent complete
Pillar
Environmental
Topic
Climate targets and performance
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

One measurable greenhouse gas target and the same target-specific metric, unit, scale, scope, boundary and baseline used by the reporting entity. A restated baseline or changed boundary requires an explicit bridge before performance values are compared.

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-performance-and-progress
    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 43 | Q7.53.1, numeric field 44 | Q7.53.1, numeric field 66 | Q7.53.2, numeric field 1 | Q7.53.2, numeric field 2 | Q7.53.2, numeric field 3 | Q7.53.2, numeric field 4 | Q7.53.2, numeric field 5 | Q7.53.2, numeric field 6 | Q7.53.2, numeric field 7 | Q7.53.2, numeric field 8 | Q7.53.2, numeric field 9 | Q7.53.2, numeric field 10 | Q7.53.2, numeric field 11 | Q7.53.2, numeric field 12 | Q7.53.2, numeric field 13 | Q7.53.2, numeric field 14 | Q7.53.2, numeric field 15 | Q7.53.2, numeric field 16 | Q7.53.2, numeric field 17 | Q7.53.2, numeric field 18 | Q7.53.2, numeric field 19 | Q7.53.2, numeric field 20 | Q7.53.2, numeric field 21 | Q7.53.2, numeric field 43 | Q7.53.2, numeric field 44 | Q7.53.2, numeric field 45 | Q7.53.2, numeric field 46 | Q7.53.2, numeric field 47 | Q7.53.2, numeric field 48 | Q7.53.2, numeric field 49 | Q7.53.2, numeric field 50 | Q7.53.2, numeric field 51 | Q7.53.2, numeric field 52 | Q7.53.2, numeric field 53 | Q7.53.2, numeric field 54 | Q7.53.2, numeric field 55 | Q7.53.2, numeric field 56 | Q7.53.2, numeric field 57 | Q7.53.2, numeric field 58 | Q7.53.2, numeric field 59 | Q7.53.2, numeric field 60 | Q7.53.2, numeric field 61 | Q7.53.2, numeric field 62 | Q7.53.2, numeric field 63 | Q7.53.2, numeric field 64 | Q7.53.2, numeric field 65 | Q7.53.2, numeric field 66 | Q7.53.2, numeric field 67 | Q7.53.2, numeric field 68
    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
  • Measurement Authority

    GHG Protocol

    666342cb-a1dc-4235-8f68-fb5dfea67b0d
    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
    Page 23
    Open official framework source
  • Measurement Authority

    GHG Protocol

    081d5b2d3cfd94563fa4
    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, “Information on emissions and performance in relation to the target”
    Open official framework source
  • Measurement Authority

    GHG Protocol

    17f8913f7be608359c7f
    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, step 10
    Open official framework source
  • Adopting Disclosure

    GRI 102: Climate Change 2025

    ghg-target-performance-and-progress
    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-h and 102-4-i, PDF pages 21 and 24
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard v2.0

    ghg-target-progress
    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
    C36.3; PDF page 67 | C37.1; PDF page 68 | C37.3; PDF page 68
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    14f1756e-6015-472f-add4-bb24e79691d3
    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, Combined scope targets, second bullet
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    22857e35-579f-46fd-bc47-6ea810927497
    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 79, D.7.3
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    36966c8e-f08f-4e21-a4da-641a91b330f0
    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 73, D.5.1 Progress in the reporting year
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    47414606-8275-4fb0-aacc-a4b08e02207e
    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
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    516a19d9-51bd-4e2b-bf85-e22dae0aa3c6
    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

    740dae93-0859-41c7-8a56-f0d6bd8bd77e
    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 73, D.5.1 Progress in the reporting year
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    933df48f-aad1-4e4c-a004-05da4d10410c
    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

    9bbbf1da-68b3-49e0-ad09-28c7f2fc49fa
    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, Overall emissions intensity row [INT1]
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    9f349b40-367f-4bdf-a610-590418cb3718
    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 67, D.2 Reporting guiding principles
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    af7c7581-1254-4aa3-87a5-ab4350836661
    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

    b6776036-4d78-4cc0-93d3-9a15ced6ffd3
    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

    d15cf91b-0a27-4d03-be0d-e471e72288ca
    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

    e7ac3676-d361-438d-8b43-b3646783cf71
    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

    e9f65c4f-056a-4997-a5f3-258aac448007
    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 74, Annex D.5.1-D.5.2
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Target-performance observation for the reporting period

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 reporting period
  • Declared target unit and scale, including tCO₂e — metric tonnes of carbon dioxide equivalent when applicable
  • Baseline value ([declared target unit])
  • Current performance value ([same declared target unit])
  • Interim target value ([same declared target unit], unavailable is not zero)
  • Final target value ([same declared target unit])
  • Plan status (in line / not in line / not assessed)
  • Entity-disclosed progress measure ([declared unit] with numerator, denominator and method)
  • Method change or baseline-restatement bridge

Published dimensions

  • GHG target performance observation
  • Target identifier
  • Target type and absolute or relative basis
  • Target unit and scale
  • Scope 1, Scope 2 or Scope 3 coverage
  • Covered greenhouse gas
  • Organizational and value-chain target boundary
  • Baseline, interim and target timeline
  • Method change or baseline-restatement status
  • ESRS edition

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

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 performance and progress”; 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, target type, absolute or relative basis and governing ESRS edition
  • Declared unit and scale for every value; when tCO₂e is used, spell it out as metric tonnes of carbon dioxide equivalent
  • Covered scopes, named gases, GWP source and edition, and Scope 2 location-based or market-based method
  • Organizational, geographic and upstream or downstream value-chain boundary
  • Baseline year and value, reporting-period current value, interim year and value, and target year and final value
  • Monitoring and review method, data source, target direction and any non-linear pathway
  • Plan-alignment status as in line, not in line or not assessed, explicitly identified as the entity’s assessment
  • Any entity-disclosed progress percentage with traceable numerator, denominator, direction and methodology
  • Method-change or baseline-restatement flag and bridge to the prior basis
  • Unavailable values and reasons, never silently represented as zero

Record-specific limitations

  • A target may use an absolute amount, a percentage of base-year emissions or a fully named intensity ratio.
  • Progress can be non-linear and can change because of acquisitions, divestitures, method changes or baseline restatements.
  • On plan is the reporting entity’s assessment and is not independent verification.
  • Values cannot be compared when unit, scale, boundary, direction or methodology differs.
  • Missing baselines, milestones, current values or progress measures are unavailable, not zero.

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.