Minimum baseline conditions: less than 24 months old, scope 1+2+3 coverage (at least material GHG Protocol categories 1, 4, 11 and 12 for an industrial SME), methodology consistent with the GHG Protocol Corporate Standard. An ADEME Bilan Carbone® is compatible but often needs reworking (2 to 4 consultant weeks) to align emission factors and boundaries. For scope 3 precision: the first submission allows spend-based estimates for general purchases, but expects physical data with a Base Empreinte® factor or EPD for main material purchases (steel, aluminium, polymers). Target coverage: minimum 67% of scope 3 for near-term targets, with a progression towards supplier-specific data.
Read the source article: SBTi for an industrial SME: method, cost and timescales