Has the entity developed and implemented a quantified decarbonization plan setting out a decarbonization strategy?
This question asks whether the entity has developed a structured, strategic plan for how emissions reductions will be achieved.
Answer “Yes” if the entity has a documented plan that identifies actions or measures to reduce emissions and links those actions to emissions outcomes or targets.
Answer “No” if no such plan exists or if actions have not yet been considered in a structured way.
What emissions Scopes and corresponding targets does the decarbonization plan cover?
This question intends to determine what emissions scopes are covered by the decarbonization plan.
Select the Scope option (“Scopes 1 and 2” or “Scopes 1, 2, and material Scope 3”) that best reflects the current scope of the plan. Note that plans with quantitative Scope 1 and 2 and qualitative Scope 3 are acceptable.
Does this plan include a financial business case?
This question asks whether the entity’s decarbonization plan incorporates a financial business case alongside a practical plan.
Answer “Yes” if the plan considers financial implications such as capital expenditure, operating expenditure, or revenue impacts. The exact scope of the financial business case is at the discretion of the entity and there is no requirement to provide a detailed financial model.
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