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MetricClimate targets and net-zero transition

Ongoing Emissions Responsibility emissions coverage

Measurement answer

What this metric measures

Ongoing Emissions Responsibility emissions coverage 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
Structured table — see field-level units
Reporting basis
The annual reporting period or applicable target, validation or OER cycle; base, target, cumulative and current-period observations remain separately identified.
Aggregation
Report amounts and percentages by scope; recompute coverage shares from compatible covered and total emissions amounts.
Pillar
Environmental
Topic
Climate targets and net-zero transition
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Emissions voluntarily covered by the Ongoing Emissions Responsibility program, retained by greenhouse-gas scope and including any quantified shared Scope 3 allocation.

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
    C44.1(b), PDF page 81; C44.1(b), PDF page 81; C44.1(g), PDF page 81
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard v2.0

    oer-emissions-coverage-profile
    Publisher
    Science Based Targets initiative
    Edition
    Corporate Net-Zero Standard Version 2.0, June 2026; effective 1 February 2027
    Requirement
    Optional
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    C44.1(b); PDF page 81 | C44.1(g); PDF page 81
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
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: Each field retains its stated quantity, percentage, classification or currency unit; values with unlike units are not combined.

Table fields and units

  • Greenhouse-gas scope
  • Covered emissions (tCO2e)
  • Coverage share (%)
  • Shared Scope 3 allocation, where applicable
  • OER period and recognition level

Published dimensions

  • greenhouse-gas scope
  • OER recognition level
  • shared Scope 3 allocation
  • applicability: Companies participating in the optional OER recognition program.
  • requirement level: optional
  • SBTi Corporate Net-Zero Standard edition and transition status

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

Report OER-covered emissions amounts, percentages and shared responsibility allocations as separate source-defined fields.

This record combines related fields with different value shapes or units, so no single arithmetic identity is honest; retain each field, unit and denominator separately.

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
    C44.1(b), PDF page 81; C44.1(b), PDF page 81; C44.1(g), PDF page 81

    Supports: Ongoing Emissions Responsibility emissions coverage is a quantitative or structured result associated with C44.1(b), C44.1(b), C44.1(g) 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.