02 · CLIMATE, DECARBONIZATION & SUSTAINABLE FINANCE
From footprint to portfolio. The climate work that reaches the investment committee.
GHG inventories, SBTi-validated targets, CDP responses, transition plans, and SFDR 2.0 / EU Taxonomy alignment — built once, defensible everywhere.
Why this pillar sits on its own
Climate is the one ESG topic where every audience — regulators, investors, customers, employees — reads the same numbers. It is also the topic most likely to fail assurance if the plumbing is weak.
A robust climate stack produces a single dataset that feeds ESRS E1, IFRS S2, CDP, SBTi validation, transition plans under the UK TPT, and SFDR/Taxonomy disclosures. The economics are compelling: one calibration, five outputs.
WHAT WE DELIVER
The climate stack, end-to-end.
GREENHOUSE-GAS ACCOUNTING
Scope 1 & 2 (location- and market-based) aligned to the GHG Protocol Corporate Standard and ISO 14064-1. Scope 3 screening and material-category deep dives (categories 1, 3, 4, 6, 11, 15 most commonly), with emission-factor provenance and audit trail. Boundary, consolidation, and base-year documentation — the part auditors read first.
DISCLOSURE CHANNELS
CDP questionnaires (Climate, Water, Forests) — scored responses with a year-over-year improvement plan. ISSB (IFRS S2) climate disclosures, re-using your ESRS E1 data set. EU Taxonomy eligibility and alignment analyses (Art. 8 for corporates; Art. 5–7 for funds).
TARGETS & TRANSITION
SBTi target architecture: near-term (5–10 y), long-term, and net-zero commitments under SBTi criteria v5.x. Transition plans that satisfy the ESRS E1, IFRS S2, and UK TPT structures in a single document — action, finance, governance, engagement, and metrics. Decarbonization roadmaps with a reconciled capex and opex schedule that your CFO will sign.
SUSTAINABLE FINANCE
SFDR 2.0 positioning: the November 2025 Commission proposal replaces Art. 6 / 8 / 9 with three new product categories (Transition, ESG Basics, Sustainable), each with a 70% portfolio threshold and common exclusions. Entity-level PAI is retired; product-level transparency is the new obligation we build for. Sustainable procurement policies and supplier engagement protocols.