An emission reduction target is a company's commitment to cut its emissions by a set amount by a given year, measured against a base year. To be verifiable, a target must specify its coverage (which scopes), type (absolute or intensity), base year, target year and trajectory, that is, interim values for each year. A target is backed by a plan of measures and by annual tracking of actual emissions.
Elements of a target
- Coverage — Scope 1, Scope 2 or both; for Scope 2, state the calculation method (see Scope 2: methods).
- Type — absolute (t CO₂e) or intensity (t CO₂e per unit of output, per m², per unit of revenue).
- Base year — the comparison year, with a recalculation policy (see Base year).
- Target year and, if needed, interim targets.
- Boundaries — the same facilities and approach as in the inventory.
Absolute or intensity target
An absolute target reflects the real impact on the climate: emissions must fall in tonnes. It is easier for external users to understand, but it can be hard to meet when production grows.
An intensity target shows efficiency gains. However, when output grows, absolute emissions can rise even if the intensity target is met.
Companies often set both: an absolute target for Scopes 1 and 2 and an intensity target for production sites. At the national level, an intensity approach is used: Uzbekistan's NDC target is to cut the carbon intensity of GDP by 35% by 2030 from 2010 levels.
Trajectory example
Base year 2024: Scope 1 + 2 = 10,000 t CO₂e. The target is a 30% cut by 2030, that is, down to 7,000 t. A linear trajectory: (10,000 − 7,000) / 6 years = 500 t per year.
| Year | Target value, t CO₂e |
|---|---|
| 2025 | 9,500 |
| 2026 | 9,000 |
| 2027 | 8,500 |
| 2028 | 8,000 |
| 2029 | 7,500 |
| 2030 | 7,000 |
Each year, actual emissions are compared with the target value. Falling behind is a signal to speed up the measures.
Reduction measures
A target without a plan of measures is just a statement of intent. Estimate each measure in t CO₂e per year. For example, replacing lighting and upgrading ventilation saves 400,000 kWh a year. For this worked example, we use a grid emission factor of 0.726 kg CO₂e/kWh (estimated), which gives 290.4 t CO₂e a year, more than half of the annual step in the example trajectory.
Typical measures:
- energy efficiency of buildings and equipment;
- heat recovery and heat pumps (see Heat pumps and heat recovery);
- on-site solar generation and energy storage;
- fuel switching and leak reduction.
Targets and claims
A target is not the same as neutrality. Buying carbon units does not reduce an organization's inventory, and offsetting claims are disclosed separately from actual emissions. For how to word claims correctly, see How to avoid greenwashing.
How it works in the platform
- The actual emissions you compare against the trajectory appear in GHG analytics: company totals by year for Scopes 1, 2 and 3, a comparison with the previous year (when both years are complete), regions on the map, and monthly and quarterly trends.
- The platform does not yet have base year or target settings, so the organization records its target and year-by-year trajectory in its own climate policy or methodology.
- The MRV contour, where facility-level measures will be set up as climate projects, is still in development and marked “Soon”.
Frequently asked questions
What time frame should a target cover?
Common practice is a medium-term target of 5–10 years with interim milestones, plus a long-term goal. Check the rules of specific programs for their requirements.
What if the company has bought a new plant?
Recalculate the base year to include the emissions of the new facility so that the comparison stays valid, and revise the target if necessary.
Can a target be met by buying carbon units?
An emission reduction target applies to your own inventory, and carbon units do not reduce it. Their use is disclosed separately as a contribution to climate action.