Targets

Module 1, Targets, assesses companies’ emissions reduction targets as these are the north star for navigating the low-carbon transition. They provide a direction to which companies can align their strategy, capital expenditure (CapEx) and research and development (R&D) to deliver emissions reductions. Time-bound, science-based targets demonstrate the credibility of companies’ transition planning to investors, consumers, regulators and other stakeholders. Both ambition and time horizons are analysed in this module, with a particular focus on emissions linked to buildings operations.