Embedding your company on a low-carbon trajectory is no longer optional, it is a strategic necessity. Increasingly demanding regulations and rising stakeholder expectations now require organisations to structure a genuine decarbonization strategy. From the National Low-Carbon Strategy (SNBC - France) to the 2050 carbon neutrality objective, the direction is clear.
But where should you start? How do you move from a simple corporate carbon footprint to a concrete, actionable, and manageable plan? This article outlines the methodology you need to define, implement, and successfully deliver your low-carbon transition.
Challenges and Regulatory Framework of Corporate Low-Carbon Trajectories
The National Low-Carbon Strategy (SNBC) in France
Developing a corporate low-carbon strategy requires alignment with national and European frameworks, which set the direction to take. In France, the National Low-Carbon Strategy (SNBC or Stratégie Nationale Bas-Carbone in French) serves as the roadmap to achieve global carbon neutrality by 2050.
This strategy includes:
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A national roadmap to reach global carbon neutrality by 2050.
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Ambitious greenhouse gas (GHG) reduction targets for 2030 and 2050 across all economic sectors.
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Sector-specific carbon budgets for industry, transport, agriculture, and buildings.
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A 40% reduction in emissions by 2030 compared with 1990 levels.
The French Energy-Climate Law
In France, the Energy-Climate Law (2019) strengthened the obligation for several organizations to conduct their Greenhouse Gas Emissions Report (BEGES), also known as a carbon footprint. This requirement applies to companies with more than 500 employees in mainland France (or more than 250 in overseas territories), government services, local authorities with more than 50,000 inhabitants, and public institutions with more than 250 employees. Non-compliance can result in financial penalties.
Beyond regulatory requirements, decarbonization also provides several benefits for companies:
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Financial risks reduction linked to energy and carbon price volatility.
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Increased competitiveness and corporate attractiveness by meeting consumers, investors, and business partners' expectations.
Synergies with the CSRD
This approach is fully aligned with the European CSRD (Corporate Sustainability Reporting Directive). The CSRD significantly raises the expectations: companies must publish their transition plan and demonstrate alignment of their business model with a +1.5°C pathway (ESRS E1 standard). Defining a low-carbon trajectory is therefore a prerequisite for compliant sustainability reporting.
How to Define your Corporate Low-Carbon Trajectory?
Step 1: Conduct a Comprehensive Carbon Footprint Assessment
The starting point is measurement. A carbon footprint carried out in line with BEGES regulations (for French organizations) or the GHG Protocol enables you to map your emissions across:
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Scope 1: Direct emissions
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Scope 2: Indirect emissions from purchased energy
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Scope 3: All other indirect emissions (purchased goods, logistics, business travel, product use, etc.)
Scope 3 often accounts for more than 70% of a company’s emissions, its inclusion in your corporate carbon footprint is crucial for an accurate assessment.
To get a comprehensive analysis and comparison of GHG accounting methodologies, please read our dedicated article.
Step 2: Set Science-Aligned Targets
Your ambition must be translated into clear targets. It is recommended to be aligned with a +1.5°C pathway, following the Science Based Targets initiative (SBTi) framework. These targets should be SMART: Specific, Measurable, Achievable, Realistic, and Time-bound.
Step 3: Prioritize Actions to Reduce Your Emissions
Your carbon footprint highlights your key emission hotspots. Priority actions could include:
- Energy: energy efficiency, renewable energy sourcing, heat recovery.
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Mobility: fleet electrification, employee mobility plans, logistics optimization.
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Industrial processes: electrification, circular economy.
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Supply chain: responsible purchasing, supplier engagement, eco-design.
For example, Carrefour has committed to a –29% emissions reduction by 2030 through energy efficiency measures in its stores and lower-carbon logistics (Source: Carrefour, 2022 CSR Report).
ArcelorMittal has invested heavily in electrification and low-carbon hydrogen to reduce its Scope 1 and 2 emissions (Source: ArcelorMittal, 2023 Climate Report).
Step 4 : Embed the Trajectory into Your CSR Strategy
Decarbonization cannot be developed in isolation. The low-carbon trajectory must be fully integrated into your overall CSR strategy and aligned with your climate risk management plan and investor expectations.
Methodologies and Tools to Manage Your Decarbonization
Public Frameworks and Methodological References
To move from strategy to action, and ensure effective monitoring, you need robust tools. While public resources exist, the complexity of data collection and performance management often makes dedicated platform essential. Here some example of existing documentations:
To complement these resources, several international standards guide companies worldwide:
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GHG Protocol: the global standard for structuring emissions accounting across Scopes 1, 2 and 3.
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SBTi (Science Based Targets initiative): the leading framework for setting science-aligned emissions reduction targets.
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TCFD & ISSB: international standards for climate-related disclosures, focusing on governance, risks, opportunities and transition plans.
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ISO 14064 / ISO 14067: globally recognised standards for the quantification and reporting of GHG emissions and product carbon footprints.
Digital Tools and Specialized Software
To implement monitoring and prepare reporting, several tools can be used:
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Reporting software: specialized platforms like ClimateSeed’s GEMS help centralize KPI tracking, track performance against set targets, facilitate data collection, and generate robust reports compliant with CSRD and CDP requirements.
However, digital tools alone are not enough. This is why our expert consultants support you through every step of your climate strategy, from carbon footprint measurement to transition plan implementation, onboarding on the platform, and team training, ensuring a rigorous and effective approach.
Success also depends on people: training employees and appointing climate leaders is essential to embed a low-carbon culture across your organization.
How to Implement your Low-Carbon Transition Plan?
The implementation phase is where the strategy becomes real. Success relies on several pillars:
- Project governance: establishing a climate committee or appointing a trajectory manager with clear roles and responsibilities. Strong executive leadership is a key success factor.
- Launching priority projects: deploy actions with the highest reduction potential (e.g., energy audits, waste management plans, mobility plans).
- Financing strategy: identify required resources and available support (subsidies, tax incentives). Mechanisms such as Power Purchase Agreements (PPAs) for renewable electricity or investments in high-quality carbon contribution projects can complement your strategy.
- Communication and engagement: mobilize employees through awareness initiatives (such as the Climate Fresk) and communicate transparently with clients and partners to strengthen engagement.
Monitoring, Steering, and Adjusting the Low-Carbon Trajectory
Set up an annual reporting and review cycle to track progress against targets and identify obstacles. Internal and external audits can help to ensure methodological rigor and data reliability.
Depending on performance, you may need to adjust your targets or revise certain actions. Continuous monitoring is also essential for meeting the expectations of sustainable investors who closely examine ESG indicators.
This robust process naturally prepares you for mandatory disclosures (such as CSRD) and voluntary frameworks like CDP, which value transparency and continuous improvement.
Conclusion
Embedding your company in a low-carbon trajectory is not only about meeting regulatory requirements, it is a long-term competitive advantage. Organizations that embrace this shift today gain clarity, reduce energy-related costs, strengthen their resilience to climate risks, and increase their appeal to investors, clients, and talent.
To succeed, companies must:
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Measure emissions with a complete and reliable carbon footprint.
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Set science-aligned targets (SBTi, SNBC).
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Deploy an operational, realistic, and financed action plan.
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Monitor and adjust regularly through strong governance and transparent reporting.
This journey is demanding: precise measurement, science-aligned pathways, credible action plans, workforce engagement, transparent reporting aligned with the CSRD. ClimateSeed supports companies at every step: comprehensive GHG assessments (Scopes 1, 2, and 3), SBTi target definition and validation, reporting support, and selection of high-quality carbon contribution projects.
With expert consultants and proven digital solutions, ClimateSeed helps you turn your low-carbon trajectory into a driver for performance and differentiation.
For more information about our support, feel free to contact our experts.
