


Strategy is the part where sustainability stops being a reporting function and starts competing for capital. It is also where most programs stall, because the honest version requires someone to say what will not get funded.
We take each material topic and build a marginal abatement curve against your actual asset base: what each intervention costs, what it delivers, and when it can realistically be executed given maintenance cycles and capital availability. The curve usually shows that the first third of the reduction pays for itself, the second third is roughly neutral, and the last third needs either a technology that is not yet commercial or a change to the business model.
That is a useful conversation to have before a target is public rather than after.
A target without a capital line behind it is a forecast about somebody else’s decisions.
Where you are submitting to a science-based framework, we handle the pathway selection, the base year recalculation policy, the Scope 3 ambition test and the submission itself. Validation questions are usually about boundary and about the Scope 3 coverage threshold; both are easier to answer if the inventory work was done properly first.
We install a quarterly rhythm: each commitment reports actuals against pathway, variances get an explanation, and the roadmap is re-baselined once a year. The purpose is to catch drift in the second year, when it is still cheap to fix, rather than in the seventh, when the only remaining option is to restate the target.
