Screen the 15 categories
Map purchases, capital goods, fuel and energy activities, logistics, waste, travel, commuting, leased assets, product use, end-of-life, franchises and investments. Estimate all plausibly relevant categories, then prioritise by magnitude, influence, risk, stakeholder importance and data quality.
Improve data in stages
- Use spend or activity proxies for an initial screen.
- Replace high-priority estimates with supplier-specific activity data.
- Set supplier templates, definitions and evidence requirements.
- Track data-quality scores and avoid false precision.
- Recalculate the base year when structural or methodological changes meet the approved threshold.
Connect the inventory to action
Procurement
Specifications, supplier engagement and contract requirements.
Product
Design, materials, use-phase efficiency and end-of-life.
Logistics
Mode, routing, load factors and distribution model.
Capital allocation
Equipment, buildings and low-carbon technology choices.
Portfolio
Financed or investment emissions and stewardship, where relevant.
Targets
Coverage, base year, target boundary, dependencies and progress.
Transition plan essentials
- A clear strategic ambition and target architecture.
- Actions linked to emissions sources and climate exposures.
- Capex, opex, financing and technology dependencies.
- Workforce, supplier and customer implications.
- Policy assumptions, carbon-price sensitivity and use of credits.
- Governance, milestones and accountability for delivery.
Official sources used for this guide
Source position reviewed 2 August 2026. Always confirm the latest rule, standard and implementation guidance for your organisation.