ACA

SBTi’s default method for setting scope 1 and 2 emissions reduction targets (and scope 3 where SDA is unavailable). Principle: every company reduces its absolute emissions at the same annual rate, regardless of sector. Reference rate: -4.2 % per year in absolute terms for a pathway compatible with 1.5 °C, or approximately -42 % between the base year and 2030, then -90 % by 2050 (Net-Zero Standard). Compare with SDA (Sectoral Decarbonization Approach), which allocates the carbon budget sector by sector and is mandatory for intensive sectors (cement, steel, electricity, long-distance transport). For an industrial SME, the choice between ACA and SDA determines the final target: SDA can be more demanding in sectors undergoing rapid transition, while ACA is simpler to apply across multiple processes.