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 Active Tunnelling Ltd commits to reduce scope 1 and scope 2 GHG emissions 46.2% by FY2031 from a FY2023 base year, and to measure and reduce its scope 3 emissions. Active Tunnelling Ltd commits to reach net-zero by FY2045. As part of this, it commits to reduce scope 1, 2 and 3 emissions 90% by FY2045 from a FY2023 base year.