This document supports information and communication technology (ICTs) companies in setting science based targets for greenhouse gases (GHGs) according to a set of new decarbonisation pathways. Currently the guide focuses exclusively on ICT companies operating mobile networks, fixed networks and/or data centres. Guidance for further ICT sub-sectors will be covered in the next release.
Companies wishing to set a science based target recognised by SBTi need to consider the greenhouse gas emissions associated with their internal operations including their direct emissions (see Scope 1) and the emissions related to the energy used for their operation (Scope 2) as defined by the GHG Protocol Corporate Standard. If a company has significant value chain (Scope 3) emissions – over 40% of total Scope 1, 2 and 3 emissions – it is also required to set a Scope 3 target which should be ambitious, measurable and clearly demonstrate how a company is addressing the main sources of value chain GHG emissions in line with current best practice.