Decarbonisation
Building and executing a credible pathway to net zero.
Decarbonisation is the systematic reduction of an organisation's Scope 1, 2 and 3 emissions along a science-based pathway compatible with limiting global warming to 1.5°C.
The process of measuring baseline emissions, setting a science-based target, and executing a transition plan of concrete measures — from electrification and energy efficiency to supply-chain engagement and residual offsetting.
Key concepts
A robust GHG inventory across all material scopes and categories.
Absolute reduction target validated against a science-based pathway.
Time-bound levers, capex, governance and metrics — mandatory disclosure under ESRS E1.
Marginal Abatement Cost Curve ranking every lever by € / tCO₂e avoided.
Featured articles
Building a decarbonisation strategy: from baseline to net zero
A practical decarbonisation strategy has five parts: baseline, target, plan, execution and reporting. A guide to building one that survives assurance and delivers real reductions.
Industrial energy savings: a practical guide to identifying, financing and delivering measurable reductions
Energy efficiency is the cheapest decarbonisation lever available to most industrial sites. A guide to auditing, prioritising, financing and verifying energy savings.
Fuel savings and fleet decarbonisation: cutting Scope 1 in transport and logistics
Fleet fuel is a major Scope 1 source for logistics, distribution and service businesses. A guide to telematics, modal shift, alternative fuels and fleet electrification.
Glossary terms
Frequently asked questions
What is a transition plan?+
A time-bound plan of the actions, investments and governance a company will use to move from its current emissions profile to a net-zero pathway. Required disclosure under ESRS E1 and increasingly by lenders.
How ambitious should our target be?+
The SBTi 1.5°C pathway requires roughly 4.2% absolute Scope 1+2 reductions per year, plus a Scope 3 target where those emissions are material. Net-zero targets require ~90% reduction by 2050 with any residuals neutralised.
What is a marginal abatement cost curve (MACC)?+
A ranked view of every decarbonisation lever available to a company, showing the € cost per tonne of CO₂e avoided. It's the standard tool for prioritising CapEx and OpEx investments in the transition.
Related regulations
- ESRS E1ESRS E1
Requires disclosure of a credible transition plan.
- SBTiSBTi
Independent validation of 1.5°C-aligned targets.
Industry-specific guidance
Process heat, purchased electricity and upstream materials dominate manufacturers' footprints — and the sustainable-finance opportunity is proportionally large.
Transport and logistics operators sit at the intersection of Scope 1 fuel use and their customers' Scope 3 category 4 emissions — making them a priority for both green loans and SLLs.
For food & beverage, upstream agriculture and land use dominate the footprint — putting the sector at the sharp end of SBTi FLAG guidance and the EU Deforestation Regulation.
Embodied carbon in materials, on-site fuel use and the in-use energy performance of buildings converge to make construction one of the largest single levers in the transition.