Climate Strategy & Decarbonisation Roadmap
A structured, independently developed climate strategy — from GHG emissions baseline and science-based target setting through to a business-unit-level decarbonisation roadmap that is operationally grounded, investor credible, and built to be delivered rather than disclosed and forgotten.
Net zero is a destination. A decarbonisation roadmap is how you get there.
The gap between a net zero commitment and a credible decarbonisation pathway has become one of the most scrutinised spaces in corporate sustainability. Investors, regulators, and increasingly the courts are testing whether the organisations that have made climate commitments have the operational plans, the data infrastructure, and the governance arrangements to deliver them. A commitment without a roadmap is not a climate strategy — it is a future disclosure problem.
Our Climate Strategy & Decarbonisation Roadmap service builds the pathway from the present emissions position to the committed future state — grounded in a verified GHG baseline, calibrated against science-based targets, structured across the business units and assets where emissions actually arise, and supported by the offsetting and removal strategy needed to address residual emissions that cannot be eliminated through operational change alone.
The credibility of a climate commitment is not determined by its ambition — it is determined by whether the organisation making it can demonstrate a plausible, costed, operationally grounded pathway to achieving it. Ambition without evidence is not leadership. It is exposure.
What sets our climate strategy practice apart
Independence — no carbon market, offset provider, or technology vendor affiliations
We hold no commercial relationships with carbon offset providers, renewable energy developers, energy efficiency technology vendors, or carbon accounting software platforms. Our strategy and roadmap recommendations are based entirely on what is right for the client's specific emissions profile, operational context, and budget reality. When we recommend an offset strategy or a specific decarbonisation lever, it is because the evidence supports it — not because we have a commercial stake in the outcome.
Practicality — roadmaps built around actual operations, not generic abatement curves
Generic decarbonisation roadmaps that apply sector-average abatement curves to an organisation's total emissions produce strategies that look credible at the portfolio level but fall apart at the business unit or asset level where implementation actually happens. We build roadmaps from the bottom up — identifying the specific emissions sources, the specific abatement options available for each, and the realistic cost, timeline, and operational disruption associated with each intervention. The result is a roadmap that can actually be delivered.
What the service covers
Six interconnected workstreams — from emissions measurement through to the governance and reporting infrastructure that sustains the decarbonisation programme.
GHG Inventory & Emissions Baseline
A protocol-compliant GHG inventory covering Scope 1 (direct emissions) and Scope 2 (purchased energy) — developed in accordance with the GHG Protocol Corporate Standard and ISO 14064. For Scope 3, we conduct a materiality screening and boundary-setting exercise: identifying which value chain categories are significant for the organisation's sector and scale, and establishing where full Scope 3 quantification should be prioritised. This produces a credible, defensible starting point without overstating data precision that the organisation's supply chain cannot yet support.
Science-Based Target Setting (SBTi)
Development of near-term and long-term emissions reduction targets aligned to the Science Based Targets initiative (SBTi) methodology — calibrated to the 1.5°C pathway and structured to meet SBTi validation requirements. Targets are set at a level that is scientifically credible, investor defensible, and operationally deliverable based on the organisation's actual emissions profile and abatement options.
Net Zero Pathway Development
Development of the long-term net zero pathway — defining the trajectory from the current emissions baseline to the net zero end state, including interim milestones, the split between operational reductions and residual emissions addressed through high-quality offsets or removals, and the governance commitments that make the pathway credible to external stakeholders.
Decarbonisation Roadmap by Business Unit / Asset
A bottom-up decarbonisation roadmap structured at business unit and asset level — identifying the specific abatement interventions available at each emissions source, the cost and timeline of each, their contribution to the overall target trajectory, and the sequencing logic that prioritises highest-impact, most deliverable actions in the near term. This is the implementation document that turns the strategy into a programme.
Carbon Offsetting & Removal Strategy
Assessment of the residual emissions that cannot be eliminated through operational change — and development of a quality-focused strategy for addressing them through carbon offsets and carbon dioxide removal. Strategy covers offset type selection (avoidance vs removal), quality criteria, portfolio diversification, permanence considerations, and the transition from lower-quality avoidance credits toward durable removals as the market matures.
Internal Carbon Pricing
Design of an internal carbon price mechanism — shadow pricing or carbon fee and dividend — that integrates climate cost into capital allocation decisions, investment appraisals, and operational management. Internal carbon pricing is the governance instrument that makes decarbonisation financially visible within the organisation and creates the internal incentive structure that sustains the roadmap beyond the initial strategy development cycle.
How the engagement works
A five-stage process — from emissions baseline through to a board-endorsed climate strategy and implementation-ready decarbonisation roadmap.
GHG Baseline Development
Structured data collection across Scope 1 and Scope 2 emissions — with activity data verified against source documentation and emissions calculated using current GHG Protocol and IPCC-approved emission factors. For Scope 3, we conduct a category-level materiality screening: identifying which upstream and downstream emission categories are significant for the organisation's sector, estimating relative magnitude using spend-based or activity-based proxies, and determining which categories warrant full quantification in subsequent reporting cycles. The baseline is documented to GHG Protocol and ISO 14064 requirements and structured for external verification.
Abatement Opportunity Assessment
Identification and assessment of decarbonisation levers available to the organisation — across energy efficiency, fuel switching, renewable energy procurement, process decarbonisation, supply chain engagement, and product or service design changes. Each lever is assessed for emissions reduction potential, implementation cost, timeline, and operational feasibility — producing a ranked abatement cost curve that informs roadmap sequencing.
Target Setting & Pathway Development
Science-based target development using SBTi-validated methodology — setting near-term (5–10 year) and long-term (2050 or sector-specific) targets consistent with 1.5°C alignment. The net zero pathway is developed alongside targets — defining the emissions trajectory, interim milestones, the boundary between operational reductions and residual emissions, and the framework for high-quality offset and removal use.
Decarbonisation Roadmap Development
Construction of the business-unit and asset-level decarbonisation roadmap — translating the overall target trajectory into a sequenced implementation plan with defined interventions, timelines, cost estimates, ownership, and governance arrangements. The roadmap is structured to be used as a management tool — reviewed quarterly, updated annually, and connected to the capital planning and investment appraisal process.
Board Endorsement & Disclosure Preparation
Presentation of the climate strategy and roadmap for board endorsement — with the supporting evidence base, target rationale, roadmap summary, and governance framework. Following endorsement, preparation of TCFD-aligned climate disclosure and CSRD ESRS E1 data points where applicable — ensuring the strategy produces the disclosures that regulatory and investor frameworks require.
What you receive
A complete climate strategy package — from verified baseline to board-endorsed roadmap and investor-ready disclosure.
GHG Inventory & Baseline Report
A verified, protocol-compliant GHG inventory covering Scope 1 and Scope 2 emissions — documented to GHG Protocol and ISO 14064 requirements, with methodology disclosed, data sources referenced, and uncertainty assessment included. Accompanied by a Scope 3 materiality screening identifying significant value chain categories and the quantification roadmap for subsequent reporting periods.
Science-Based Targets
Near-term and long-term emissions reduction targets developed using SBTi methodology — with the target calculation workbook, alignment rationale, and submission documentation for SBTi validation where the client elects to pursue formal validation.
Net Zero Pathway
A documented net zero pathway — defining the emissions trajectory to net zero, the interim milestones, the boundary between operational reductions and residual emissions, and the approach to high-quality offsets and removals for addressing residual emissions.
Decarbonisation Roadmap
A business-unit and asset-level decarbonisation roadmap — structured as a management tool with defined interventions, timelines, cost estimates, ownership assignments, and capital planning integration. Designed to be reviewed and updated annually as the programme progresses.
Offset & Removal Strategy
A quality-focused strategy for addressing residual emissions — covering offset type selection, quality criteria, portfolio structure, and the transition pathway from avoidance credits toward durable carbon dioxide removals over the commitment period.
TCFD & Board Disclosure Pack
TCFD-aligned climate disclosure content and board presentation materials — covering governance, strategy, risk management, and metrics and targets in the format required for Annual Report inclusion, investor engagement, and CDP or CSRD ESRS E1 disclosure.
When organisations commission a climate strategy
Four situations — each with a different urgency but the same underlying requirement for a pathway that is credible, evidenced, and deliverable.
Commitment made — pathway needed
Organisations that have made a net zero or carbon neutrality commitment — whether voluntarily or in response to stakeholder pressure — need a credible pathway to back it up. A commitment without a roadmap is a disclosure liability. Investors, rating agencies, and regulators are increasingly testing whether the organisations behind net zero pledges have the plans and the data to support them.
Climate strategy required as a condition
Institutional investors and project finance lenders increasingly require a credible, independently developed climate strategy as a condition of investment or funding — including a verified GHG baseline, science-based targets, and a decarbonisation roadmap. An independently developed strategy carries more weight than one produced in-house and carries the evidence base that investor due diligence requires.
TCFD or CSRD requiring a climate action plan
TCFD recommendations require disclosure of the organisation's climate strategy and emissions reduction targets. CSRD ESRS E1 requires disclosure of a transition plan including GHG targets and decarbonisation actions. Where these disclosures are required — whether by regulation, exchange listing rules, or investor mandate — the climate strategy is the prerequisite that makes credible disclosure possible.
Customer or sector peer pressure
Organisations facing climate-related requirements from customers — particularly large corporate customers with Scope 3 supply chain commitments — or sector peer pressure to demonstrate climate action need a strategy and roadmap that meets the standard their stakeholders are applying. A credible, independently developed climate strategy is the response that carries weight.
Develop a credible climate strategy
Whether you are building a climate strategy for the first time, responding to an investor or regulatory requirement, or turning a net zero commitment into a delivery plan — we will develop a strategy grounded in verified data, aligned to science-based standards, and structured to be delivered and disclosed with confidence.
Initial conversations are obligation-free. We will discuss your emissions profile, your current commitments, and what a scoped engagement would involve.