Which group of elements is the most important when evaluating the ambition of a company's carbon commitment?
a. Coverage of direct emissions, commitment to carbon neutrality, validation by a third party, public disclosure
b. Coverage of direct and indirect emissions, validation by a third party, alignment with leading climate-science, inclusion of near and long-term reduction targets
c. Coverage of direct and indirect emissions, inclusion of long-term absolute reduction target, validation by a third party, public disclosure
d. Coverage of indirect emissions, validation by a third party, inclusion of near and long-term reduction target, alignment with leading climate-science