Formula
Target emissions = Baseline × (1 − Target %). Gross reduction gap = max(0, Current emissions − Target emissions). Annual reduction needed = Gap ÷ Years remaining.
What the result means
The main result is the operational emissions reduction still needed to reach the gross target. Planned offsets are shown in context but do not count toward the gross reduction gap.
If your commitment explicitly permits a net target, assess offset eligibility separately. Many target frameworks distinguish emissions reductions from neutralization or compensation.