Preparing a net-zero roadmap: a planning framework

Establish the starting point

Begin with a documented emissions inventory, reporting boundary and data-quality assessment. Identify the operational drivers behind major sources. A roadmap built on an unreviewed baseline can prioritise the wrong projects and produce misleading progress claims.

Compare measures consistently

For each measure, record the baseline activity, proposed change, estimated emissions effect, capital cost, operating cost, dependencies and implementation owner. Use a consistent time horizon and document assumptions. Distinguish energy efficiency, energy sourcing, process changes and value-chain actions; avoid adding overlapping savings twice.

Turn options into an implementation plan

Sequence measures by feasibility, dependencies and available resources. Assign milestones and an evidence-based method for measuring results. State which parts of the roadmap are approved, under evaluation or dependent on external developments. Revisit the baseline and assumptions when material changes occur, and separate operational reductions from offset claims.

Sources and further reading

Primary source and further guidance