Conceptualisation of frameworks for scope 3 emission targets and the prioritisation of key transitions Transition-specific alignment targets are sector-specific metrics that directly track a company's progress in key climate transitions, such as zero-emission vehicle sales or near-zero-emission steel procurement. Complementing GHG reduction targets, they can provide a more focused way to guide and measure corporate climate strategies. This report highlights their significant potential across sectors, offers recommendations to address challenges, and advocates for their inclusion in national regulations, ISO standards, and voluntary frameworks like the SBTi’s Corporate Net Zero Standard.