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QUICK GUIDE TO THE SECTORAL DECARBONIZATION …

QUICK GUIDE to the SECTORAL DECARBONIZATION Approach | page 1 Science Based Targets Initiative | 2015 DRIVING AMBITIOUS CORPORATE CLIMATE ACTIONQUICK GUIDE TO THE SECTORAL DECARBONIZATION APPROACH QUICK GUIDE to the SECTORAL DECARBONIZATION Approach | page 2 Science Based Targets Initiative | INTRODUCTION TO SCIENCE-BASED GREENHOUSE GAS REDUCTION TARGETSSCIENCE-BASED TARGETS DEFINITION: Targets adopted by companies to reduce GHG emissions are considered science-based if they are in line with the level of DECARBONIZATION required to keep global temperature increase below 2 C compared to preindustrial temperatures, as described in the Fifth Assessment Report of the Intergovernmental Panel on Climate Change (IPCC).

b) Activity levels: Determine the activity in the base year for each sector where the company operates. Companies need to identify the specifi c activity indicator amounts for each sector as proposed in the method. c) Commitment period: Defi ne the most appropriate commitment period, taking into consideration

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