C3: GHG reduction targets and climate transition
Your emission reduction targets and, in high climate impact sectors, your transition plan.
In brief
C3 covers GHG reduction targets and the climate transition. If you have set GHG reduction targets, you disclose them in absolute values for Scope 1 and Scope 2, and for significant Scope 3 emissions if you have set Scope 3 targets. For each target you give the target year and value, the base year and value, the units, the share of emissions covered and the main actions planned. Companies in high climate impact sectors may describe their transition plan. If they have none, they must say whether, and when, they will adopt one.
At a glance
- Requirement
- If applicable: targets if you have set them. In high climate impact sectors without a transition plan, whether and when you will adopt one. Describing a plan is voluntary.
- 10 employees or less
- Targets are voluntary. The transition plan requirement still applies.
- Value chain cap (from 2027)
- Not included.
- In Selko Report
- Page "GHG Targets & Transition Plan"
What changed from VSME
- New: targets are voluntary for companies with 10 employees or less.
- Clarified: under the VS definition, a target can also mean maintaining a result.
- Unchanged: the target details, the transition plan rules and the high climate impact sectors (NACE Rev. 2.1 sections A–H and M).
VS Standard Reference
The official text of the Voluntary Standard, Annex I to Commission Delegated Regulation (EU) 2026/1560.
Selko Insights
How Selko applies it
Reduction targets
If you have a target, add it to the table: scope, base year and value, target year and value, and the share of the scope it covers. Then list the main actions. For a target that includes Scope 2, say whether it uses location-based or market-based figures. A target that is still running is copied from last year's report automatically, so you only check the figures and update the actions.
Setting a credible target
Choose a recent, representative base year with reliable data, usually your first full emissions inventory, and keep it. EFRAG's guidance suggests an interim target 1–5 years ahead and a long-term target, and points to the SBTi's streamlined route for SMEs. Carbon removals and avoided emissions are not deducted from your gross emissions.
Transition plan
Selko Report asks whether you have a transition plan for climate change mitigation. If you do, you can describe it. If you operate in a high climate impact sector and have none, you are asked whether you will adopt one and, if so, when. A transition plan explains how you will cut emissions in practice: which actions, roughly when and who is responsible. It is not the same as a target.
Frequently asked questions
Related content
B3: Energy and greenhouse gas emissions
VS disclosure B3: total energy consumption, renewable share, and Scope 1 and location-based Scope 2 emissions. Why GHG intensity was removed and when to add Scope 3.
Read moreC4: Climate risks
VS disclosure C4: climate-related hazards and transition events, how you assessed them, their time horizons and your adaptation actions. With examples.
Read moreDatapoints and omissions
How the VS replaces a materiality assessment: essential, if-applicable and voluntary datapoints, the relief for 10 employees or less, and when information can be omitted.
Read moreReady to make progress?
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