Core Insights - The effectiveness of SBTi targets relies on deep integration with internal KPIs, requiring a comprehensive process of "goal breakdown - indicator design - collaborative execution - dynamic calibration" to embed emission reduction requirements into daily operations [1] - A three-dimensional system of "scope - department - time" is essential for breaking down SBTi targets, ensuring precise alignment between scientific carbon goals and business scenarios [1][3] - The design of KPIs must closely align with SBTi's core requirements, balancing scientific rigor with operational feasibility [3] Group 1: Target Breakdown - Emission targets should be divided into three scopes: Scope 1 focuses on direct emissions from production, Scope 2 on indirect emissions from energy consumption, and Scope 3 on value chain emissions [1] - A cross-departmental responsibility matrix is necessary, with production departments handling Scope 1, administrative departments managing Scope 2, and procurement and sales departments addressing Scope 3 [1] - The breakdown process should consider industry characteristics, allowing high-energy-consuming companies to further dissect production targets by workshop or equipment [1] Group 2: KPI Design - KPIs should be designed to directly connect with SBTi targets, such as "reduction rate of carbon emissions per unit product" for production departments and "proportion of renewable energy" for energy management [3] - Management KPIs should also be included to ensure the execution process is standardized, such as "timeliness of emission data verification" [3] - Short-term KPIs must meet annual reduction progress, while long-term indicators should align with industry decarbonization pathways [3] Group 3: Data Management - A unified carbon emission data management system is crucial for aligning SBTi targets with KPIs, with clear data reporting responsibilities assigned to each department [5] - Standardized data accounting methods should be adopted to prevent discrepancies between targets and KPIs [5] - A real-time data monitoring system is necessary for dynamic tracking of key indicators, ensuring accurate data support for KPI assessments [5] Group 4: Execution Assurance - A comprehensive "responsibility - incentive - adjustment" mechanism should be established to ensure effective execution of targets [7] - Incentive mechanisms should be diversified, rewarding departments that meet KPIs and encouraging employee suggestions for emission reduction [7] - Regular evaluations of KPI performance and SBTi target progress should be conducted to identify execution deviations and implement corrective measures [7]