In 2023, EPRI initiated development of a company greenhouse gas (GHG) target setting methodology, known as SMARTargetsTM. To develop the methodology, EPRI established a rigorous scientific process, with assessment of the relevant science, utility and stakeholder input, and scientific peer review. As a high-profile and sensitive topic at the frontiers of scientific understanding, the project has been complex and demanding, with significant feedback from utilities and stakeholders, substantial utility and stakeholder outreach and engagement, additional rounds of drafting and review, and additional methodology development time.