Turning a Corporate Decarbonisation Target Into a Funded Capital Plan
An industrial manufacturer had an approved SBTi target and no clear view of which investments would deliver it.
18 February 2026 · 4 min read
The Challenge. A manufacturing group had secured an approved science-based target but had not connected that target to its capital expenditure planning process. Reduction initiatives existed as a list of ideas rather than a prioritised, funded programme.
Our Approach. We built a facility-level marginal abatement cost analysis across the group's largest emissions sources, ranking initiatives by cost per tonne abated and by delivery feasibility within existing capital cycles. The output was reviewed alongside the group's existing capex governance process rather than as a separate sustainability workstream.
The Outcome. The group approved a five-year decarbonisation capital plan integrated into its standard budgeting process, with clear ownership assigned at the facility level and a reporting structure that tracks delivery against the original target trajectory rather than against initiative activity alone.