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Science-based Target meaning

What does Science-based Target mean?
In legal practice, a science-based target describes an organisation’s greenhouse gas (GHG) emissions reduction goal that aligns with the latest climate science and is consistent with the temperature goals of the paris agreement. The term is not defined in UK or Irish legislation or case law; it is a descriptive ESG expression used across corporate reporting, contract drafting and finance, and is often given a precise contractual meaning. Parties frequently evidence such a target by reference to validation by the Science Based Targets initiative (SBTi). Contract definitions typically address near‑term and net‑zero targets, coverage of Scopes 1 and 2 and, where material, Scope 3, the baseline year, methodology, measurement and verification, time horizon, and any obligation to update or revalidate in line with changes to SBTi criteria. Science‑based targets are commonly used in sustainability‑linked loans and bonds (as KPIs or covenants), supply and procurement contracts, public disclosures, and M&A due diligence. Drafting often specifies the applicable SBTi sector pathway, the version of the standard, data and assurance requirements, and consequences if validation is not obtained, maintained or is withdrawn. Usage and expectations are broadly consistent across England & Wales, Scotland, Northern Ireland and Ireland.
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NEWS
UK immigration and nationality weekly: asylum backlog, MAC Immigration Salary List, small boats criminalisation, TOEIC scandal, EUSS marriage ruling, and cases including Begum and FA (Iran) on Facebook posts

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NEWS
EU law weekly briefing: key consultations, rulings and policy updates on competition, GDPR, CSRD/ESRS, Taxonomy, climate targets, AI Act, financial services, sanctions and trade defence — 13 November 2025

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NEWS
Construction law weekly: JCT 2024 Target Cost Contract announced; TCC rulings on defects and consultants; Planning Bill second reading; PPN 009 modern slavery update; ONS output data; new practice notes

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PRACTICE NOTES
UK CMA merger investigation: Clariant’s proposed acquisition of Kilfrost’s European aircraft and rail de-icing fluid business abandoned following provisional SLC findings (2015–2016)

CASE HUB ARCHIVED –this archived case hub reflects the position at the date of the abandonment of the transaction on 13 June 2016; it is no longer maintained. See further, timeline and commentary. Case facts Outline UK merger review of Clariant’s intended purchase of the Kilfrost Group’s European aircraft de-icing fluid and rail de-icing fluid business. The deal presented a horizontal overlap in the supply of aircraft de-/anti-icing fluids. Latest developments On 13 June 2016, the CMA stated the investigation was cancelled after the parties chose to abandon the deal. On 10 June 2016, the parties had announced their decision to withdraw following the CMA’s provisional findings and the expectation that the transaction would have been prohibited. Parties Clariant AG: a Swiss-based speciality chemicals company, headquartered near Basle, operating in 150 countries worldwide. Kilfrost plc: a UK-based firm in Newcastle specialising in heating and cooling products. The target business is Kilfrost’s European aircraft de-icing fluid and rail de-icing fluid operations. Kilfrost’s...

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PRACTICE NOTES
UK purchaser acquiring an overseas business: tax considerations on acquisition, profit repatriation, structuring, exit, anti-avoidance and compliance

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PRACTICE NOTES
UK regulation of crowdfunding platforms: FCA authorisation, investment and P2P models, financial promotions, prospectus exemptions, CIS/AIFs, CONC/SYSC/COBS/MCOB, payment services, and EU ECSP regime

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PRECEDENTS
Competency-based behavioural interview question bank for in-house lawyers

Analytical thinking Spots issues and underlying causes, and draws connections between details gathered from multiple sources and contexts. Can you describe a time when you had to use careful analysis to tackle a complex situation? What has been one of the toughest problems you have had to analyse? Have you ever spotted a risk or an opportunity that your manager or others had missed? Tell me about when this occurred. Have you faced a recurring or repeating problem at work? Please describe it. What actions did you take in that scenario? Achievement Shows drive to deliver outcomes; steadfastly sticks with plans to see them through. What has been a target you set out to reach? What have you accomplished in your current role that has made you especially proud? Select one the candidate raises. That sounds interesting—tell me more about it. What is an example of a goal or task you have had...

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PRECEDENTS
Law firm behavioural interview guide: competency-based questions by skill and behaviour

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