https://www.opportune.nz/news-and-insights daily 0.75 2026-03-30 https://www.opportune.nz/news-and-insights/setting-a-science-based-emissions-reduction-target-span-classsqsrte-text-color-custom-stylecolor-hsl38-0-56for-small-to-medium-sized-businesses-smesspan monthly 0.5 2026-03-30 https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/a70827ac-8ff7-42a2-9687-97698947507f/Opportune-verificationghg.jpg News & Insights - Setting A Science-Based Emissions Reduction Target For small-to-medium sized businesses (SMEs)</span> - Why the Pathway Exists for small-to-medium sized businesses (SMEs) The SBTi recognises that smaller organisations face different constraints to large corporations. As a result, it offers a streamlined SME pathway designed to reduce cost and complexity while maintaining scientific integrity. However, confusion often arises around whether a business actually qualifies as an SME under SBTi rules, and choosing the wrong pathway can result in unnecessary cost or delays. The flow chart below provides a clear starting point. https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/539ca789-1fd2-4b6b-86ae-e0e915da8b1b/SBTi+SME+Flowchart+%28website%29.png News & Insights - Setting A Science-Based Emissions Reduction Target For small-to-medium sized businesses (SMEs)</span> * Some smaller FLAG companies can still qualify as SMEs, provided they meet certain employee, asset and sales requirements. Contact us today if you are in the FLAG sector so we can help determine the correct SBTi pathway for you. https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/aec1f76b-a5c2-458a-b646-8781ec97e427/Opportune-+aboutus.jpg News & Insights - Setting A Science-Based Emissions Reduction Target For small-to-medium sized businesses (SMEs)</span> - Common Questions We Hear from SMEs “I’m in the FLAG sector – am I automatically excluded?” Not necessarily. Some smaller FLAG businesses can qualify as SMEs depending on employee numbers, turnover, assets, and emissions profile. Contact us for help determining if your FLAG organisation might still be considered an SME. “I have a parent company – can I still be an SME?” Possibly. Eligibility depends on the size, structure, and sector of the parent entity. We can help you figure out if your business structure is considered an SME. Get in touch today. “Can I use carbon offsets instead of reducing emissions?” No. The SBTi requires absolute emissions reductions. Offsets may only be used to neutralise residual emissions after deep reductions have been achieved. https://www.opportune.nz/news-and-insights/key-insights-for-australian-businesses-from-a-landmark-report monthly 0.5 2026-03-30 https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/b62e0adc-ef07-430d-a0e3-2f5d8c7d4852/pexels-catarina-sousa-9147-68704.jpg News & Insights - Key Insights for Australian Businesses from a Landmark Report - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/2c8054bf-b75a-4b3a-82a0-b4a28a54f4ca/01_climate_reporting_tide.png News & Insights - Key Insights for Australian Businesses from a Landmark Report https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/6e2c9285-786d-4116-9cec-ba7ef2297d5d/02_disclosure_by_group.webp News & Insights - Key Insights for Australian Businesses from a Landmark Report - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/2eca0c24-1563-402a-8014-daca1bb1d984/03_ghg_emissions_reporting.webp News & Insights - Key Insights for Australian Businesses from a Landmark Report - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/0c07d3e8-60ca-4687-8195-9510e53d5b2d/05_assurance_engagements.png News & Insights - Key Insights for Australian Businesses from a Landmark Report - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.opportune.nz/news-and-insights/demystifying-scope-3-emissions monthly 0.5 2026-03-29 https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/325ed116-b366-413d-94af-0bbe548dc320/slide%2B1.jpg News & Insights - Demystifying Scope 3 emissions - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/2bac8559-dadf-49b4-b01b-545704949f6e/slide+2.jpg News & Insights - Demystifying Scope 3 emissions - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/71d73e1a-fc6e-4a50-9cbe-0cf24e7c4280/slide+3.jpg News & Insights - Demystifying Scope 3 emissions - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/cc91c939-dc31-4947-aa0a-4cbb297c2298/slide%2B4.jpg News & Insights - Demystifying Scope 3 emissions - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.opportune.nz/news-and-insights/accountant-takes-skills-to-climate-change monthly 0.5 2026-03-29 https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/e37a6b6e-0992-430a-ba61-083113ff244b/CEPConference2024-DayTwo-53-S.jpg News & Insights - Accountant takes skills to climate change - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.opportune.nz/news-and-insights/appointment-to-nz-council-of-ca-anz monthly 0.5 2026-03-30 https://www.opportune.nz/news-and-insights/unraveling-the-mystery-understanding-spend-based-emission-factors-and-eeio monthly 0.5 2026-03-29 https://www.opportune.nz/news-and-insights/navigating-the-new-sbti-sme-definition-empowering-new-zealands-small-businesses monthly 0.5 2026-03-30 https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/9f09a266-a6ce-4201-84fd-bbfeb0e707ff/Opportune-+sbtismedefinition.jpg News & Insights - Navigating the New SBTi SME Definition: Empowering New Zealand's Small Businesses - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.opportune.nz/news-and-insights/what-emissions-do-i-include-in-my-carbon-footprint monthly 0.5 2026-03-30 https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/dfa590f8-25b4-422f-823b-32ea3bb4cda7/image_2025-06-07_124223625.png News & Insights - What Emissions Do I Include in My Carbon Footprint? - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.opportune.nz/news-and-insights/verification-of-greenhouse-gas-inventory-what-is-involved-for-an-audit monthly 0.5 2026-03-30 https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/a7d205a7-f9d5-497a-b5dd-a9a8437b3892/image_2025-06-07_124318164.png News & Insights - Verification of Greenhouse Gas Inventory – what is involved for an audit? - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.opportune.nz/news-and-insights/blog-post-title-four-lr658-tcthp-bsxel monthly 0.5 2026-03-30 https://www.opportune.nz/news-and-insights/blog-post-title-three-y3peb-4lwnz-d4ba8 monthly 0.5 2026-03-30 https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/1774587131601-NPGGVAMV3OWV6QD4G4RZ/unsplash-image-A-Jy695GiYM.jpg News & Insights - What is a Science-based Emissions Reduction Target? - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.opportune.nz/news-and-insights/blog-post-title-two-t5my5-k4xmd-rbpcr monthly 0.5 2026-03-30 https://images.squarespace-cdn.com/content/v1/63a3725163a38e52c0056cc2/f7430056-629d-485f-8f3c-5a27937e922b/bernd-dittrich-mjhvx4CO6G8-unsplash+%281%29.jpg News & Insights - Understanding Scope 3 indirect emissions - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.opportune.nz/news-and-insights/Blog Post Title 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