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Emissions

Key terms and resources

Supplier Sustainability Targets

Dimension

Supplier targets

Targets to be set by

Emissions

1 Emissions measurement
& disclosure

Assess and publicly disclose Scope 1, 2 & 3 emissions, in line with GHG Protocol

2026

2 Emissions reduction plan/strategy

Set targets[1] aligned with limiting global warming to 1.5°C for Scope 1, 2 & 3[1] and build a science-aligned action plan to reach these targets[2]

2026

Key terms

Scope 1

Direct GHG emissions from owned or controlled sources[3] (e.g., company vehicles, on-site fuel use)

Scope 2

Indirect GHG emissions from the generation of purchased electricity, steam, heating, and cooling consumed by the reporting company[3]

Scope 3

All other indirect emissions that occur across the company's value chain including both upstream and downstream[3]

Relevant resources to start with include:

GHG
Protocol
Global standard for measuring and managing GHG emissions (See link for standards overview & guidance frameworks)
CSRD
EU directive mandating companies to report on environmental and social impact (See link for overview of reporting standards)
ESRS
Standards that define how companies under CSRD should report sustainability metrics (See link for sector guidance and implementation resources)
SBTi
Develops standards, tools and guidance to allow companies to set emissions reduction targets (See link for sector-specific target guidance)
CDP
Resource that helps companies and cities disclose their environmental impact (See link for overview of framework and standards)
TPT
Disclosure framework for transitioning to a low-carbon economy (See link for framework & recommendations)
1. Ideally near term and net zero 2. Recommendation to align with the frameworks and principles for transition plan as designed by ESRS/CSRD, Transition Plan Taskforce Framework and CDP, or other external frameworks depending on regional context; 3. GHG Protocol
Where Next?
Resource Use
Energy
Supplier Sustainability Targets