Target & roadmap
Target & Roadmap: SBTi-Aligned Targets Backed by a ₹/tCO2e Abatement Curve
We convert your emissions baseline into a board-approved decarbonisation target and a sequenced roadmap. Using SBTi's sector methodologies, we set near-term and net-zero targets, then rank every abatement lever — from solar captive power to green hydrogen — on a marginal abatement cost curve so capital goes to the cheapest tonnes first.
Typical duration · 8-12 weeks
Samples generated 05 Sept 2026, 11:27 pm ISTWhat happens in this step
- 01Validate baseline scope (1, 2, 3) and select SBTi sector pathway (e.g. cement, textiles, chemicals, or cross-sector)
- 02Model near-term (5-10 yr) and net-zero (by 2050 or earlier) targets against SBTi criteria and Paris-aligned trajectories
- 03Identify and cost 20-40 candidate abatement levers across energy, process, fleet, and supply chain
- 04Build a marginal abatement cost curve (MACC) ranking levers by ₹ per tonne CO2e abated, including capex, opex, and carbon price offsets
- 05Stress-test the roadmap against capex constraints, tariff assumptions, and technology maturity curves
- 06Facilitate leadership workshop to lock target wording, interim milestones, and lever sequencing
- 07Prepare SBTi submission package and internal board-approval memo
What we need from you
- Verified GHG baseline (Scope 1, 2, and material Scope 3 categories)
- 5-year capex plan and hurdle rate / WACC assumptions
- Energy tariff structures and expected escalation by site
- Production growth forecasts (for intensity-based targets)
- Existing sustainability commitments or investor ESG covenants
- Site-level equipment inventories (boilers, DG sets, vehicle fleets, HVAC)
- Any existing PPA, REC, or carbon credit positions
Worked example (anonymised, illustrative)
Diversified Manufacturing Group Net-Zero Roadmap · 3 manufacturing sites, ~180,000 tCO2e/year baseline · Western India
Illustrative multi-site industrial group targeting SBTi validation and a 42% Scope 1+2 reduction by 2030 against a 2023 baseline.
Sample deliverables from this step
Every sample below is analyst-written and anonymised for illustration — structure and depth mirror our real deliverables; figures and names are not from any client engagement.
SBTi Target Submission Model
Editable model mapping baseline emissions to SBTi near-term and net-zero targets, with sensitivity toggles for growth and pathway selection.
Sample excerpt · Target Summary (Illustrative) — illustrative figures
| Scope | Baseline (tCO2e, FY23) | 2030 Target | % Reduction | Pathway |
| Scope 1 | 68,000 | 39,400 | 42% | Absolute Contraction |
| Scope 2 | 74,000 | 14,800 | 80% | Absolute Contraction |
| Scope 3 (purchased goods) | 31,000 | 24,800 | 20% | Supplier engagement |
| Scope 3 (transport) | 7,000 | 5,600 | 20% | Fleet electrification |
| Net-zero target year | - | 2050 | - | - |
- Modelled per SBTi Cross-Sector Pathway v2.1
- Scope 3 categories screened for materiality >5% of total footprint
Marginal Abatement Cost Curve
Interactive MACC ranking all identified levers by ₹/tCO2e, with bubble size representing abatement potential and colour by technology readiness.
Sample excerpt · MACC Lever Ranking (Illustrative Extract) — illustrative figures
| Lever | Abatement (tCO2e/yr) | ₹/tCO2e | Capex (₹ Cr) | Payback (yrs) |
| Rooftop solar captive (2.5 MW) | 3,200 | -850 | 9.5 | 4.2 |
| Boiler fuel switch to biomass | 11,500 | -320 | 6.0 | 3.1 |
| LED + VFD retrofit | 1,800 | -1,100 | 1.2 | 1.8 |
| Green hydrogen for process heat | 6,000 | 4,200 | 22.0 | 9+ |
| EV fleet conversion (40 vehicles) | 900 | 1,650 | 3.8 | 6.5 |
| Onsite wind captive (5 MW) | 8,700 | -410 | 18.0 | 5.0 |
- Negative ₹/tCO2e indicates net cost savings over asset life
- Curve excludes carbon credit monetisation; shown separately in MRV phase
Roadmap & Board Approval Memo
Executive memo sequencing levers by cost and readiness into a phased 2024-2030 implementation plan for board sign-off.
Sample excerpt · Phased Implementation Milestones — illustrative figures
| Phase | Timeline | Key Levers | Cumulative Abatement | Capex (₹ Cr) |
| Phase 1 | 2024-2025 | LED retrofit, boiler tuning, solar rooftop | 18% | 16.7 |
| Phase 2 | 2026-2027 | Onsite wind, biomass fuel switch | 34% | 24.0 |
| Phase 3 | 2028-2029 | EV fleet, process electrification | 40% | 25.8 |
| Phase 4 | 2030+ | Green hydrogen pilot, residual offsets | 42%+ | 22.0 |
- Sequencing prioritises negative-cost and short-payback levers first
- Residual gap beyond 2030 to be closed via high-quality carbon credits (see MRV & Credits step)
Outcomes
- Board-approved, SBTi-eligible near-term and net-zero targets ready for formal submission
- Fully costed and ranked list of abatement levers eliminating guesswork in capital allocation
- A phased, financeable roadmap sequencing negative-cost levers ahead of capital-intensive ones
- Clear residual gap quantification to inform the credits strategy in later phases
Questions clients ask
Do we need SBTi validation, or can we set an internal target only?
Internal targets are workable, but SBTi validation strengthens investor and customer credibility, particularly for export-oriented or listed entities. We can structure the roadmap to meet SBTi criteria even if formal submission is deferred.
How is the ₹/tCO2e figure calculated for each lever?
We annualise capex and opex over the asset's useful life at your WACC, net any energy/fuel savings, and divide by annual tonnes abated. This produces a comparable cost per tonne across very different lever types.
What happens to levers that show a positive (costly) ₹/tCO2e?
They remain on the roadmap but are sequenced later, paired with likely cost declines (e.g. green hydrogen, storage) or offset using savings generated by negative-cost levers executed earlier.


