Yes, directly. The OEF method calculates climate impact across scopes 1+2+3 of the GHG Protocol Corporate Standard (WBCSD/WRI), with EF 3.1 GWP characterisation factors (IPCC AR6). An OEF can therefore be used as it stands to define and monitor an SBTi Corporate Net-Zero Standard pathway, without recalculating climate impact. In practice, several industrial companies now define their SBTi pathway using their OEF, benefiting both from the climate accounting required by SBTi and from the multicriteria approach that guides the other environmental dimensions.
Read the source article: Bilan Carbone® or OEF: differences and when to switch