Avoid Value Chain Commitments You Can't Deliver

Executive summary Sustainability teams aren’t just asking what LSR is anymore , they’re asking whether their existing targets will hold up under scrutiny. Four patterns keep surfacing: ineligible reductions or removal claims, targets set before method constraints were understood, underestimated disclosure requirements, and timing misalignment with SBTi FLAG validation. The fix starts with knowing which calculation methods your current traceability actually supports, before commitments are locked in.