The Absolute Contraction Approach (ACA) applies by default. For industrial SMEs not covered by SDA (assembly, furniture, plastics processing, food processing, textile processing), ACA sets a minimum 4.2%/year reduction for 1.5°C in scope 1+2 (the well-below 2°C scenario has not been acceptable for scope 1+2 since July 2022; it remains an ambition floor for scope 3). ACA also applies to scope 3 with a minimum absolute rate of 2.5%/year. If several activities coexist and only one is covered by SDA, combining methods (SDA + ACA) is both permitted and expected by the Validation Team.
Read the source article: SBTi for an industrial SME: method, cost and timescales