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TheCorporateCounsel

TheCorporateCounsel.net

A basis for research and practical guidance focusing on federal securities laws, compliance & corporate governance.

DealLawyers

DealLawyers.com

An educational service that provides practical guidance on legal issues involving public and private mergers & acquisitions, joint ventures, private equity – and much more.

CompensationStandards

CompensationStandards.com

The “one stop” resource for information about responsible executive compensation practices & disclosure.

Section16.net

Section16.net

Widely recognized as the premier online research platform providing practical guidance on issues involving Section 16 of the Securities Exchange Act of 1934 and all of its related rules.

PracticalESG

PracticalESG.com

Keeping you in-the-know on environmental, social and governance developments

The Science Based Targets initiative (SBTi) relaxed its rules earlier this week. The group released a “non-substantive revision” that appears to many to be quite substantive. Previously, SBTi-approved companies were obligated to reduce Scope 1 and 2 emissions 42% by 2030. However, as 2030 inches closer, the initiative is revisiting that requirement. Responsible Investor reports:

“On 22 April, SBTi removed the 2030 benchmark date. It has now asked companies to set their own target year for achieving medium-term climate targets, subject to a minimum emissions reduction requirement of 4.2 percent per year. Only companies in the advanced stages of setting near-term climate targets were notified of the changes.”

The move appears to be an effort to accommodate companies that are late to adopt emissions reduction targets. Organizations that obtained SBTi-approved targets in 2020 have a much easier time cutting their emissions by 2030 than companies that started this year. Therefore, allowing companies to set their own intermittent targets means that laggards can still be SBTi approved. While this move is controversial, the SBTi’s logic is clear. A company seeking SBTi approval today would have a very difficult time obtaining it under previous rules. So much so that they may deem the whole effort not worth their time. This would make SBTi-approved targets limited to those who set targets early, and with each year, approval would become more difficult to obtain. The rules still require year-over-year reductions, giving late bloomers time to join the pack.

Our members can learn more about emissions reductions here.

Interested in a membership with access to the complete range of benefits and resources? Sign up now and take advantage of our no-risk “100-Day Promise” – during the first 100 days as an activated member, you may cancel for any reason and receive a full refund. But it will probably pay for itself before then. Members also save hours of research and reading time each week by using our filtered and curated library of ESG/sustainability resources covering over 100 sustainability subject areas – updated daily with practical and credible information.

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The Editor

Zachary Barlow is a licensed attorney. He earned his JD from the University of Mississippi and has a bachelor’s in Public Policy Leadership. He practiced law at a mid-size firm and handled a wide variety of cases. During this time he assisted in overseeing compliance of a public entity and litigated contract disputes, gaining experience both in and outside of the courtroom. Zachary currently assists the PracticalESG.com editorial team by providing research and creating content on a spectrum of ESG… View Profile