This target was approved using a streamlined target validation route exclusive to small and medium-sized enterprises (SMEs). https://docs.sbtiservices.com/resources/FAQsforSMEs.pdf Niedermayr commits to reduce scope 1 and scope 2 GHG emissions 51% by 2032 from a 2020 base year, and to measure and reduce its scope 3 emissions. Niedermayr commits to reach net-zero by 2045. As part of this, it commits to reduce scope 1, 2 and 3 emissions 92% by 2045 from a 2020 base year.