How to build a corporate Decarbonization Plan in 5 steps

Announcing a carbon target is the beginning. Fulfilling it requires a structured Decarbonization Plan — a technical roadmap that connects the current diagnosis to the future vision, with concrete actions, responsibilities, and deadlines.

Step 1 — Complete GHG Inventory (Scopes 1, 2, and 3)

Without measuring, there is no managing. The inventory must cover all relevant emission sources: direct combustion, consumed electricity, and, ideally, the value chain (Scope 3). The GHG Protocol is the most widely adopted standard globally.

Step 2 — Baseline and reference scenario

Define the base year and project how emissions would evolve without reduction actions (Business as Usual). This scenario serves as a parameter to measure the real impact of planned interventions.

Step 3 — Mapping reduction levers

Identify key opportunities: energy efficiency, fuel substitution, electrification, logistics changes, circular economy. Prioritize by reduction potential, cost-benefit, and implementation period.

Step 4 — Goal setting and timeline

With the levers mapped, establish short-term (2025–2027), medium-term (2028–2030), and long-term (2030–2040+) goals. Ensure they are specific, measurable, and aligned with recognized standards such as SBTi, GHG Protocol, and IFRS S2.

Step 5 — Monitoring, reporting, and communication

Implement annual measurement and reporting cycles. Communicate progress transparently — in sustainability reports, corporate websites, and platforms like CDP and GRI. Credibility is built with consistency over time.