The transition to a low-carbon economy is a major challenge for businesses and local governments. This practical guide outlines an essential first step: setting clear and credible climate goals that are aligned with scientific and regulatory requirements.

Contents of the guide

Why set climate goals?

  • The guide explains the importance of taking a proactive approach to climate change, new regulations (the Paris Agreement, the CO₂ Act, and the Climate and Innovation Act), and the growing expectations of stakeholders.

Understanding emissions and scopes

    • It explains the concept of a greenhouse gas (GHG) inventory and the classification of emissions into Scope 1 (direct), Scope 2 (indirect energy-related), and Scope 3 (other indirect) emissions.

    Methodology for Setting Goals

    • The guide offers a structured approach:
      1. Conduct a GHG inventory in accordance with recognized standards (GHG Protocol, ISO 14064)
      2. Identify relevant sectoral objectives (building, transportation, industry)
      3. Choose a representative base year
      4. Calculate the reduction targets for 2030, 2040, and 2050
      5. Chart a path toward reduction and establish a roadmap of concrete actions

    Incorporating Scope 3 and the SBTi framework

    • To ensure a comprehensive approach, the guide recommends including Scope 3 emissions and aligning with the Science Based Targets initiative (SBTi), thereby ensuring the credibility and international recognition of these commitments.

    Practical examples and resources

    • Examples with figures, trajectory charts, a glossary, and additional resources make implementation easier.

    Why read this guide?

    This document serves as a guide for any company seeking to develop its climate strategy, anticipate regulatory changes, and strengthen its resilience. It offers practical advice, methodological tools, and insights tailored to the Swiss context.

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