Where targets have been set, confirm that they link to thesignificant impacts the bank has identified in its impactanalysis. For Net-Zero Banking Alliance members, there is adisclosure checklist which banks should follow. For climatetargets more generally, the process should be consistent withthe Guidelines for Climate Target Setting (that is, sectoralapproach, emissions baseline, coverage of carbon-intensesectors, taking a progressive approach) considering differingtransition pathways.