Table 2.

Logical Framework used to evaluate the SBTi and RE100 in this study

Type of progress indicator	Benchmarks and baselines	Key metrics	Period
Ambition	Extended company targets (Scope 1 + 2)	Targets within 1.5 °C or 2 °C trends	2015–2030
	SSP1-19 scenarios (normalised)
	SSP1-26 scenarios (normalised)
Robustness	Third-party verification qualification	Share of Reasonable and High verification	2015–2019
	Claimed renewable energy purchases	High visibility into sourcing preferences
	Transparent renewable energy purchases
Implementation	Non-renewable energy used or produced	Share of renewable energy	2015–2019
	Renewable energy used or produced	Share of high additionality sourcing models
	Renewable energy sourcing model employed
Substantive Progress	Extended company targets (Scope 1 + 2)	Performance against targets	2015–2019
(direct impact)	Actual collective GHG emissions	Change in GHG emitted
	Actual collective Renewable Electricity use	Change in renewable electricity use
Evaluation of potential	Narrative description of company actions should coincide	All the indicators above	Ex-post review
	with effective and efficient mitigation approaches

Adapted from¹¹, and subdivided into four progress indicators: ambition of targets, robustness of published data, implementation within company processes and direct substantive impact of company actions. Only emissions and energy flows within Scope 1 + 2 of the Greenhouse Gas Protocol³³ are evaluated.