The position confirmed since the April 2024 public debate: no for intermediate reductions, yes only for residual emissions under the net-zero 2050 target. In practice, the company must first reduce operational emissions by at least 90% through actual decarbonisation (efficiency, electrification, material substitution, supply chain optimisation) before considering offsetting the residual 10%. Even for that 10%, SBTi recommends high-quality credits with additionality and permanence guarantees - typically removals rather than avoidance.
Read the source article: SBTi for an industrial SME: method, cost and timescales