Key documents

Useful resources for understanding the complex landscape of GHG Inventories and Climate Transition Plans.

• What are the different GHG pathways?

  Knowledge

  Summary of projection and pathway methodology used by Viable Pathway.

  Open

• Scenario analysis explained

  Knowledge

  Explanation of scenario analysis used by Viable Pathway.

  Open

• AASB S2 alignment with Viable Pathway

  Compliance

  How Viable Pathway maps to Australian climate disclosure expectations.

  Open

• GHG Protocol Corporate Accounting and Reporting Standard

  Accounting

  The GHG Protocol Corporate Accounting and Reporting Standard provides requirements and guidance for companies and other organizations preparing a corporate-level GHG emissions inventory.

  Open link

• GHG Protocol Scope 2 Guidance

  Accounting

  The Scope 2 Guidance standardizes how corporations measure emissions from purchased or acquired electricity, steam, heat and cooling (called “scope 2 emissions”).

  Open link

• TCFD Recommendations

  Disclosure

  The TCFD Recommendations provide a framework for companies to disclose their climate-related financial risks and opportunities.

  Open link

• IFRS S2 Climate-related Disclosures

  Disclosure

  Issued by the ISSB, this standard requires entities to disclose information about climate-related risks and opportunities, including transition plans.

  Open link

• TPT Disclosure Framework

  Disclosure

  The Transition Plan Taskforce (TPT) provides the 'gold standard' for private sector climate transition plans, building on ISSB and TCFD.

  Open link

• SBTi Corporate Net-Zero Standard

  Target-setting

  Provides guidance and criteria for companies to set science-based net-zero targets in line with a 1.5°C future.

  Open link

• ESRS E1 Climate Change

  Compliance

  Part of the EU Corporate Sustainability Reporting Directive (CSRD), outlining specific requirements for GHG reporting and transition plan alignment.

  Open link

• CDP Climate Transition Plans

  Transition Plans

  CDP provides a framework for companies to disclose their climate transition plans.

  Open link

• GFANZ Transition Plan Guidance

  Disclosure

  The Glasgow Financial Alliance for Net Zero provides specific transition plan expectations for financial institutions.

  Open link