气候变化相关目标

*(60 amended)

• If the undertaking discloses a net-zero target separately to any GHG emission reduction targets it has set, as per ESRS 2 GDR-T, it shall explain how it intends to permanently neutralise any residual GHG emissions.

*(AR 34

(b) amended)

• The GHG emission reduction targets shall be gross targets, meaning that the undertaking shall not include GHG removals, carbon credits or avoided emissions as means of achieving the GHG emission reduction targets. In accordance with GDR-T, the undertaking shall provide information about the scope and methodologies used to define the target, including the method used to calculate scope 2 GHG emissions (i.e. either the location-based or market-based method).

*(AR 23 amended)

• If the undertaking discloses intensity targets, they shall be formulated as ratios of GHG emissions relative to a unit of physical activity or economic output. In cases where the undertaking has only set a GHG intensity reduction target, it shall disclose the associated absolute values for the target year and interim target year

(s) – except for financial institutions scope 3, category 15 emissions, as explained below. This may result in a situation where the undertaking is required to disclose an increase of absolute GHG emissions for the target year and interim target year(s), e.g. because it anticipates the organic growth of its business. Financial institutions are exempted from disclosing absolute values for their scope 3, category 15 emission intensity targets, provided they:

(a) use physical or financial measures as denominators for intensity targets and consistently disclose absolute financed emissions for those targets (such as targets for material high-impact sectors); and

(b) provide contextual information (as per GDR-M) for the targets that have been set, describing the key factors influencing expected changes in absolute financed emissions over time and how they relate with the observed trends in the past 3 to 5 years.

*(AR 25(b), AR 25

(c) amended)

• When applying GDR-T:

(a) the baseline value and base year are not to be changed unless key changes occur in either the target or reporting boundary; and

(b) the undertaking shall select a recent and representative base year. The base year chosen by the undertaking may be either the currently applied base year for existing targets or the first year of application of the sustainability reporting requirements.

*(AR 31 amended)

• The undertaking may present its GHG emission reduction targets together with its climate change mitigation actions (see paragraph 21) showing the decarbonisation levers and their quantitative contributions to achieve the GHG emission reduction targets as a table (see, e.g., Figure 1) or graphic over time (see, e.g., Figure 2). *(Note: Figures 1 and 2 referenced in the original document are illustrative tables/graphics and are omitted here as they contain no additional textual content beyond the structure described.)*

*(New)

• If the undertaking reports under ESRS E1-8 using an operational control boundary, it may report scope 1 and scope 2 GHG emission reduction targets referring to this organisational boundary.

*(AR 26 amended)

• When disclosing the information required under paragraph 23(c), the undertaking shall compare its target value

(s) with a sector-specific (if available) or a cross-sector emission pathway compatible with limiting global warming to 1.5°C. For this purpose, the undertaking shall calculate a 1.5°C-aligned reference target value for scope 1 and 2 (and a separate one for scope 3 if it has scope 3 GHG emissions reduction targets) against which its own GHG emission reduction targets or interim targets in the respective scopes can be compared. The explanation of how the targets are compatible is done by benchmarking the target value against the reference target value. Validation through an independent third party, including information on the third party, the methodology/standard applied and the trajectory used can be valuable inputs to be considered in this explanation.