THE FOUR OBJECTIVES OF THE NET ZERO STANDARDGENERALLY ACCEPTED GHG ACCOUNTING AND REPORTING PRINCIPLESFIVE STEPS TO SET SCIENCE‐BASED TARGETSSCIENCE‐BASED TARGETS UNIQUE TO THE POWER SECTORSCIENCE‐BASED TARGETS UNIQUE TO THE FOREST, LAND, AND AGRICULTURE (FLAG) SECTORUPDATING AND COMMUNICATING TARGETSTHE VALIDATION PROCESSSUMMARY: SCIENCE‐BASED TARGETS ARE NOT A TRANSITION PLANNOTES