Science Based Targets (SBT) ... methods vary greatly ... methods treat companies largely the same, while others differentiate ... geography, economic sector, projected growth rate or baseline emission intensity ... individual target-setting ... different mixes of methods tend to result in an imbalance between time-integrated aggregated SBTs and global allowable emissions.
Read the paper here https://iopscience.iop.org/article/10.1088/1748-9326/abe57b
