Paris aligned targets

Paris-aligned targets vary by sector but must reflect technologically feasible, forward-looking pathways to align with overall net-zero emissions economy goals. Entity-specific metrics and targets, known as Performance Targets (PT), describe how and when an entity aims to meet or surpass sector transition pathways. Performance Targets set out the goals for positive change (such as the reduction in emissions over time) and should be measurable and material for the entity. These are important for defining credibility and need to cover all the relevant activities of an entity, as well as propose an ambitious change in line with science-based guidance.

Robust Plans

Forward delivery against the entity-specific Performance Targets selected under Hallmark 1 will only be credible if supported by a transition strategy and associated action plans that detail how the entity will get from the current situation to where it needs to be to deliver on the selected Performance Targets. It should describe in a step-by-step qualitative way the strategic objectives, orientations, and policies, with particular emphasis on how the short-, medium- and long-term milestones reflected in the selected performance targets will be reached. An entity’s transition will only be credible if its transition strategy and associated action plans document achievable and trackable milestones detailing how the entity will deliver on its selected Performance Targets.

Hard-to-Abate Sectors

Sectors with some of the highest emissions levels for example energy, heavy industry, transport, and agriculture.

Implementation Action

This action plan is required under Hallmark 3 – it ensures that the vision and plans under Hallmarks 1 and 2 are acted on.

Hallmark 3 is a clear action plan that is already being implemented to support the delivery of interim performance targets, with identified metrics and indicators to assess delivery. The plan could be made up of several subplans. For example:

  • Technical plan for addressing the performance of sold products
  • Human resources plan for ensuring the right provision of skills e.g., changes to staff training
  • Purchasing plan for supplier engagement e.g., renegotiation of supplier relationships
  • Marketing and sales plan for client engagement
  • Business development plan for new business lines
  • Supply chain engagement
  • Communications and public relations plan for policy engagement

An assessment of delivery risks and a description of the measures being taken to mitigate those should be provided.


Governance covers the internal monitoring, accountability mechanisms, and leadership systems needed to drive the transition. The transition plan and its implementation involve large scale, entity-wide changes. Thus, these need to be owned and driven forward by management, and robust internal governance structures need to be in place to ensure the changes are delivered.


Transparency and external verification are critical for credibility. Disclosure enables comparability across peers, and allows global, national and sector progress to be assessed. Selected Performance Targets should be regularly reviewed and recalibrated to reflect changing operating conditions and market developments such as the emergence of new technologies. Processes should be in place for such recalibration to tighten stringency where possible and overall to ensure continuous improvement.

Credible Transition Plans

Transition plans which are aligned with 1.5°C  pathways now or will align by 2050.

Credible Transition Plans

Transition plans which are aligned with 1.5 degree pathways now or will align by 2050.