Key documents

Useful resources for understanding the complex landscape of GHG Inventories and Decarbonisation Action Plans.

• How the model works

  Knowledge

  Index of MAC, NPV, Solver, Scope 2, packs, timing, targets, and FERA explainers.

  Open

• What are the different GHG pathways?

  Knowledge

  Summary of projection and pathway methodology used by Viable Pathway.

  Open

• Marginal abatement cost (MAC)

  Knowledge

  How overlapping internal actions are attributed on the MAC curve.

  Open

• NPV and equivalent annual cost (EAC)

  Knowledge

  Real discount rates and why lowest-MAC first uses EAC.

  Open

• Pathway Solver

  Knowledge

  How the solver sizes a plan to a target without inventing actions.

  Open

• Location-based vs market-based Scope 2

  Knowledge

  Grid average versus contractual electricity, including residual mix.

  Open

• REC, LGC, and PPA

  Knowledge

  Start-year inventory versus later-year certificate repurchase.

  Open

• Balancing activities

  Knowledge

  Electrification transfers, dual balancing, and cross-unit conversion.

  Open

• FERA / well-to-tank

  Knowledge

  GHG Protocol Scope 3.3 companion rows under fuel and electricity.

  Open

• External trends packs

  Knowledge

  Pin an External Trends pack so a new publication does not drift a saved pathway.

  Open

• Action timing

  Knowledge

  Start ramps and after-end continue, stop, or decay. Opex stops after the end year.

  Open

• Intensity vs absolute targets

  Knowledge

  How output quantity Q turns an intensity percent into absolute tonnes.

  Open

• Shadow carbon price

  Knowledge

  Planning dollars per tonne on MAC cash flows: constant, step, linear, or custom.

  Open

• SBTi and Forward Looking Ambition

  Knowledge

  1.5 °C and WB2 annual rates, plus FLA on Scope 1 and 2.

  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