Covered emissions attributable to long-lived greenhouse gases
Measurement answer
What this metric measures
Covered emissions attributable to long-lived greenhouse gases is a future-effective SBTi Version 2.0 result. It preserves the applicable company population, reporting boundary, period, denominator and required disaggregation without importing source prose.
Specification
Metric specification
- Result format
- Single value
- Unit
- % — percentage of the compatible denominator
- Reporting basis
- The annual reporting period or applicable target, validation or OER cycle; base, target, cumulative and current-period observations remain separately identified.
- Aggregation
- Recompute the percentage from compatible long-lived-gas and total covered-emissions quantities; do not average percentages across periods.
- Pillar
- Environmental
- Topic
- Climate targets and net-zero transition
- Controlled domain
- Climate and greenhouse gases
- Entity type
- Metric
Reporting boundary
The OER or post-2035 covered-emissions population for which long-lived greenhouse gases are identified on a consistent gas and CO2e basis.
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 DisclosureSource evidence
SBTi Corporate Net-Zero Standard v2.0
- Publisher
- Science Based Targets initiative
- Edition
- Corporate Net-Zero Standard Version 2.0, June 2026; effective 1 February 2027
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- C45.3, PDF page 82
- Adopting Disclosurecovered-emissions-long-lived-ghg-share
SBTi Corporate Net-Zero Standard v2.0
- Publisher
- Science Based Targets initiative
- Edition
- Corporate Net-Zero Standard Version 2.0, June 2026; effective 1 February 2027
- Requirement
- Conditional
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- C45.3; PDF page 82
Value structure
Dimensions and units
- Unit
- % — percentage of the compatible denominator
- Reporting basis
- The annual reporting period or applicable target, validation or OER cycle; base, target, cumulative and current-period observations remain separately identified.
Unit meaning: Percentage points from zero to one hundred unless the reporting method states otherwise.
Published dimensions
- greenhouse gas
- covered-emissions scope
- company category
- reporting period
- applicability: Category A companies subject to the post-2035 responsibility requirement; optional for Category B companies.
- requirement level: conditional
- SBTi Corporate Net-Zero Standard edition and transition status
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
(N / D) × 100Divide the compatible covered emissions attributable to long-lived greenhouse gases numerator by its disclosed total-population denominator for the same period and boundary, then multiply by 100.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
N | covered emissions attributable to long-lived greenhouse gases numerator | The portion of the reporting population that satisfies the covered emissions attributable to long-lived greenhouse gases condition | Dimensionless |
D | Compatible denominator | The complete eligible population for the same entity, period and reporting boundary | 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 2 September 2026
SBTi Corporate Net-Zero Standard Version 2.0
- Publisher
- Science Based Targets initiative
- Edition
- Corporate Net-Zero Standard Version 2.0, June 2026; effective 1 February 2027
- Locator
- C45.3, PDF page 82
Supports: Covered emissions attributable to long-lived greenhouse gases is a quantitative or structured result associated with C45.3 under the stated applicability.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Corporate Net-Zero Standard Version 2.0, June 2026; effective 1 February 2027
- State the SBTi standard edition, applicable criterion, company category and effective or transition status.
- State the reporting entity, boundary, population, period, unit, denominator and dimensional classifications used.
- State estimation, conversion, exclusion, allocation, recalculation and assurance treatment where applicable.
- Link to the official SBTi source and retain the source-defined applicability conditions.
Record-specific limitations
- Version 2.0 becomes available for validation on 1 February 2027; Version 1.3.1 remains a distinct applicable edition through 31 January 2028.
- The June 2026 Methods, Metrics and Pathways consultation document is not used as final formula or benchmark authority.
- Comparability requires compatible company category, boundary, period, unit, denominator, classification and target or OER status.
- This page is an independently authored measurement aid and does not reproduce the source standard, tables, figures or equations.
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.