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MetricScience-based corporate net-zero targets

SBTi beyond-value-chain mitigation result

Measurement answer

What this metric measures

Reports sbti beyond-value-chain mitigation result under SBTi Corporate Net-Zero Standard v1.3.1.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Declared SBTi target or annual progress reporting period
Aggregation
Aggregate only compatible observations with the same company, target boundary, target type, scope, period, unit and SBTi edition.
Pillar
Environmental
Topic
Science-based corporate net-zero targets
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

The reporting company and declared SBTi target boundary for Version 1.3.1.

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

    SBTi Corporate Net-Zero Standard v2.0

    oer-verified-mitigation-outcomes
    Publisher
    Science Based Targets initiative
    Edition
    Corporate Net-Zero Standard Version 2.0, June 2026; effective 1 February 2027
    Requirement
    Optional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    C40.3(a); PDF page 74 | C40.4(a); PDF page 74 | C40.5(b); PDF page 75 | C40.6(b); PDF page 75 | C44.1(f); PDF page 81
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    Source evidence
    Publisher
    Science Based Targets initiative
    Edition
    Version 1.3.1, April 2026
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    PDF page 80, Annex D.7.5
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard

    46545f60f00f36a9e7e8
    Publisher
    Science Based Targets initiative
    Edition
    Corporate Net-Zero Standard Version 1.3.1, April 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 80, Annex D.7.5
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Declared SBTi target or annual progress reporting period

Unit meaning: Each field uses its source-defined unit and retains the applicable project, baseline, effect, gas, period, component and method.

Table fields and units

  • SBTi beyond-value-chain mitigation result
  • Reported value and unit
  • Target boundary
  • Period and method notes

Published dimensions

  • Target type
  • Scope
  • Near- or long-term horizon
  • Base period
  • Target period
  • SBTi edition

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. Source occurrences are consolidated into sbti-beyond-value-chain-mitigation-result while preserving organization, scope, named-gas, method, period and boundary distinctions.

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 30 August 2026

    SBTi Corporate Net-Zero Standard

    Publisher
    Science Based Targets initiative
    Edition
    Version 1.3.1, April 2026
    Locator
    PDF page 80, Annex D.7.5

    Supports: The official SBTi Corporate Net-Zero Standard source supports the identity, boundary and method basis of “SBTi beyond-value-chain mitigation result”.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: SBTi Corporate Net-Zero Standard, Corporate Net-Zero Standard Version 1.3.1, April 2026.

  • Project boundary and baseline scenario
  • Project type, geography and technology
  • Reporting or crediting period
  • Included gases, GWP source and unit
  • Quantification, monitoring, uncertainty and verification methods
  • SBTi edition, target type and applicability

Record-specific limitations

  • Combine only non-overlapping observations with compatible project boundaries, baselines, periods, gases, units and quantification methods.
  • Baseline emissions, project emissions, reductions, removals, carbon stocks and credits remain separate unless the source explicitly defines a structured result.

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.