Module
Decarbonisation Targets
Set, validate and govern science-based emissions reduction targets covering Scope 1, 2 and material Scope 3.
Module details
Notice: Information is for educational reference only and is not legal advice. Always verify the current version of any standard, regulation or buyer requirement on the official source before acting.
Roles
- Sustainability Head
- CFO Sponsor
- Operations Head
Outcomes
- Approved near-term and long-term targets aligned to climate science
- Capital and operational plans consistent with the target trajectory
Workflow
- 1.Establish base year inventory using GHG Protocol
- 2.Define target boundary and long-term ambition
- 3.Model abatement levers and capital plan
- 4.Submit for target validation and disclose annually
Evidence
Common failures
- Targets set without Scope 3 materiality assessment
- Progress tracked outside financial planning cycle
Escalation
- Trajectory drift beyond tolerance → board-level review and plan reset
KPIs
- Scope 1 + 2 absolute reduction vs base year
- % material Scope 3 categories with a plan
Official sources
- GHG Protocol Corporate Accounting and Reporting Standard
Reference standard for corporate greenhouse gas accounting, defining organisational and operational boundaries and the Scope 1/2/3 model.
World Resources Institute / WBCSD · Implementation guidance · Jurisdiction: Global · Applies to: Companies preparing organisation-level greenhouse gas inventories (Scope 1, 2 and 3).
- Science Based Targets initiative — Corporate Net-Zero Standard
Framework for setting, validating and disclosing corporate net-zero targets consistent with the latest climate science.
Science Based Targets initiative · Voluntary standard · Jurisdiction: Global · Applies to: Companies setting near-term and long-term science-based emissions reduction targets aligned to 1.5°C.
- EU Strategy for Sustainable and Circular Textiles
Official EU policy framework for sustainable and circular textiles, including ecodesign, digital product passport and extended producer responsibility directions.
European Commission — DG Environment · Law / Regulation · Jurisdiction: EU · Applies to: Textile products placed on the EU market and their value chains.
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