Requirements

Companies using this tool must screen their economic activities consistently at the production process or ISIC group level (using the full materiality dataset and cannot mix the two approaches.

For each pressure score greater than or equal to the materiality threshold, or marked as relevant by the materiality rating, companies must consider that activity-pressure pair as requiring further screening through a value chain assessment (Step 1b) to gather data that will confirm whether targets are needed for impact management, and where these are likely to be most critical.

If companies have evidence to support the exclusion of an activity-pressure pair flagged as material in this tool from their value chain assessment scope, they must submit appropriate data and justification consistent with Step 1 methods. Please see SBTN Step 1, section 2.6 for more detail on refining scores derived from this tool.

Recommendations

Companies are recommended (but not required) to include activity-pressure in their value chain assessment pairs that don't have pressure scores assigned to them. Companies that already have data they can use to assess the materiality of an activity for a given pressure are recommended to submit data justifying the inclusion or exclusion of that pairing from the value chain assessment.