What is the SBTi's 'two-degree of freedom' flexibility for scope 3 targets?
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A
Companies may choose any two scope 3 categories to exclude
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B
Companies can set either an absolute or intensity target for scope 3
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C
Companies may delay scope 3 targets by two years if data is unavailable
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D
Companies can use two different baseline years for scope 3 and scope 1/2