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MetricClimate targets and net-zero transition

Target-implementation project greenhouse gas outcome

Measurement answer

What this metric measures

Target-implementation project greenhouse gas outcome 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
Multi-field profile
Unit
tCO2e — greenhouse gas quantity
Reporting basis
The annual reporting period or applicable target, validation or OER cycle; base, target, cumulative and current-period observations remain separately identified.
Aggregation
Keep project results separate unless project boundaries, periods and attribution methods are compatible; subtract disclosed leakage from attributed reductions and removals.
Pillar
Environmental
Topic
Climate targets and net-zero transition
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

An eligible target-implementation project and the share of its measured greenhouse gas outcome attributable to the reporting company, including leakage where applicable.

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

    Source evidence
    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
    C26.3, PDF page 57; C26.3, PDF page 57; C26.5, PDF page 58
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard v2.0

    implementation-project-ghg-outcome
    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
    C26.3; PDF page 57 | C26.5; PDF page 58
    Open official framework source

Value structure

Dimensions and units

Unit
tCO2e — greenhouse gas quantity
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: Metric tonnes of carbon dioxide equivalent using the disclosed greenhouse gas inventory basis.

Published dimensions

  • project
  • reduction or removal
  • attribution share
  • leakage treatment
  • applicability: Companies separately reporting eligible project outcomes used for target implementation.
  • requirement level: conditional
  • SBTi Corporate Net-Zero Standard edition and transition status

Calculation method

Formula information

Status
Specified
Formula type
Difference

Formula

Net attributed outcome = R + M − L

Add measured reductions and removals attributable to the company, then subtract leakage measured on the same project boundary and period.

Variables

SymbolVariableDefinitionUnit
RAttributed reductionMeasured project emissions reduction attributable to the companytCO2e
MAttributed removalMeasured project greenhouse gas removal attributable to the companytCO2e
LLeakageProject-related leakage measured on the same boundary and reporting periodtCO2e

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
    C26.3, PDF page 57; C26.3, PDF page 57; C26.5, PDF page 58

    Supports: Target-implementation project greenhouse gas outcome is a quantitative or structured result associated with C26.3, C26.3, C26.5 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.