The addendum to Module 1 on target alignment is now available!
It presents recent methodological updates relating to the calculation of target alignment for all sector methodologies. This addendum must be taken into account systematically in the analysis of Module 1 and takes precedence over the current methodological documents, pending their update.
Main changes introduced by the addendum :
- In order to align with CSRD requirements, the methodology now includes the option to systematically report absolute emissions reduction targets. Companies in so-called “homogeneous” sectors (cement, iron & steel, oil & gas, aluminum, etc.) can now have their absolute emissions targets assessed, if they have them.
- Furthermore, the assessment of target alignment is no longer based on the company’s performance in year N (Reporting Year), but on that of the target reference year (Base Year).
This addendum is to be used in conjunction with each of the ACT methodologies. This methodological update has already been incorporated into the online assessment tool.