The first, and upper, threshold is a non-linear decarbonisation rate representing a 7.6% per annum emissions reduction. This is aligned with the European Union’s requirements for benchmarks aligned with the 2015 Paris Agreement and is derived from the UNEP gap report, using 2018 as the base year. The second, more ambitious threshold is derived from the reductions required to approximately halve global emissions by 2030 and reach net zero by 2050, as set out in the IPCC special report, also using 2018 as the base year. We have altered the trajectory to represent a combination of example pathways in the IPCC special report so as to ultimately target a 50% reduction in emissions by 2025.