Do companies with intensity targets or non-linear trajectories need to obtain limited assurance of emissions reduction?

No, companies are required to publicly disclose the percentage of emissions reductions achieved in total GHG emissions in the most recent reporting year in comparison to the total GHG emissions reported in the base year (i.e. base year used in the near-term target).

This reduction can be demonstrated either on an absolute or intensity basis. Regardless of target or trajectory type, limited assurance is not needed to meet requirement