b'LAW FIRM EMISSIONS At present AusLSA measures the types of greenhouse gas emissions that law firms have greatest control over. This includes tenancy electricity and gas use, domestic and international flights, taxis, Ubers and other car-based travel and refrigerants. AusLSA members have been effective in reducing this basket of emissions which reduced by eight percent in the four years leading up to COVID and a total of seventy two percent in the last four years including the COVID pandemic.But climate change programs including Climate Active, the Science Based Target Initiative and Net ZeroSCIENCE BASED goals expand the responsibility for the greenhouse gas emissions to an organisations broader valueTARGETSchain including operations, employees, suppliers, and customers, including:The Science-Based Targets Initiative (SBTi) is a Base building energy use (normally provided by thepartnership between the United Nations Global Compact, building owner of landlord as part of a lease) World Resources Institute, the World Wide Fund for Travel to and from work by employees Nature and CDP. It is emerging as a central international Any other work environments (including homebody overseeing business climate commitments including offices) science based targets and Net Zero commitments. Services like hotel staysFood services like restaurants and catering The SBTi has developed a science-based targets program IT procurement and office fit outs.for business to reduce greenhouse gas emissions. A companies emissions reduction target can be accredited as science-based if it is of aligned reductions with IPCC CARBON NEUTRALdetermined required to keep global warming below 1.5C. The target sets a minimum annual linear reductions of VS NET ZERO FOR4.2% per year based on a agreed base year. At this time the science-based target only counts emission reduction BUSINESS and does not allow the incorporation of offsets. To date the concept of carbon neutrality has netting anSCIENCE BASED TARGETS FOR SMALL AND organisations carbon emissions by investing in variousMEDIUM BUSINESScarbon offset projects or products based on a selected scope of greenhouse gas emissions. There is no specifiedSmaller companies sometimes lack the resources and requirement to reduce emissions by avoidance, reductioncapabilities needed to monitor and progress scope three or replacement initiatives, nor is there direction on thetargets. The SBTi has a streamlined process for SMEs that categories of carbon offsets purchased. employs less than five hundred employees.Different certifications for carbon neutrality like; theSMEs are only required to complete, and publicly report Australian governments Climate Active Program, guidanceand set targets on greenhouse gas emissions for their from firms like EY and tools such as Pathzero, measure andscope one and two categories.They must still commit target a broader scope, prioritising emissions reductionto measure and reduce their scope three emissions but and clarification for the purchase of offsets. they are not required to set targets for them. Targets submitted by SMEs are automatically approved and posted to the SBTi website.17'