NZ1: Separate Scope 3 Target

1. Does the entity have a separate Scope 3 target(s)?

Intent: What is the purpose of this question?

This question asks whether the entity has set a Scope 3 target that is distinct from its Scope 1 and Scope 2 targets. This typically applies where Scope 3 emissions are addressed through a different approach, timeframe, or level of maturity.

Input: How do I answer this question?

Answer “Yes” if the entity has a clearly articulated Scope 3 target that is not combined with Scope 1 and Scope 2 targets.

Answer “No” if:

• Scope 3 emissions are included within a single combined Scope 1, 2 and material Scope 3 target; or

• The entity has not set any specific target or commitment relating to Scope 3 emissions.

1. Is the separate Scope 3 target quantitative or qualitative?

Intent: What is the purpose of this question?

For those who have indicated that they have a separate Scope 3 target, this question distinguishes between Scope 3 targets that are quantitative, measured using numerical emissions outcomes and those that are qualitative, measured through action of descriptive or engagement-based metrics.

Input: How do I answer this question?

Select “Quantitative” if the target specifies a numerical emissions outcome (absolute or intensity-based).

Select “Qualitative” if the target focuses on actions or outcomes such as supplier engagement, procurement standards, customer engagement, or data improvement. Where a qualitative target is selected, entities may use the space provided to describe what the target covers, the timeframe to which it applies, and how progress will be assessed.

1. If quantitative, what are the separate Scope 3 target base year and target year values?

Intent: What is the purpose of this question?

This question is only in relation to those entities who have selected they have a separate quantitative Scope 3 target. It requires the entity to input information related to that target.

Input: How do I answer this question?

Complete information relating to baseline, short- and medium-term target years and where available.

1. If quantitative, is the separate Scope 3 target science-based?

Intent: What is the purpose of this question?

To determine whether the separate quantitative target is 'science-based.'

Input: How do I answer this question?

Targets are considered ‘science-based’ if they align with what the latest climate science deems necessary to meet the goals of the Paris Agreement.

Answer “Yes” if the separate quantitative Scope 3 target meets this description, otherwise answer “No.”