1、WHITEPAPERCompetitive Edge through DecarbonizationEffective Control Models for a Sustainable 1.5C Strategy02IntroductionContent05Executive summary06Background knowledge:decarbonization,scopes,SBTi11From NFRD to CSRD:the most important changes and their effects14Beyond CSRD and the rest:how exactly c

2、orporate sustainability pays off17How companies can monitor and manage their CO2 emissions22ConclusionExecutive summaryBackground knowledgeFrom NFRD to CSRDBeyond CSRDXDC ModelConclusion2IntroductionContentIntroductionGlobal temperatures can rise by no more than 1.5 degrees Celsius this is what 195

3、countries agreed on in December of 2015 at the UN Climate Con-ference in Paris.1 To implement this agreement,the European Union ratified the European Green Deal in 2019:by 2050,the EU member countries plan to be climate-neutral.That means they each have a firm CO2 budget,or emissions limit,that must

4、 not be exceeded.Companies have long been aware of their obliga-tion to minimize emissions in their activities,but for the most part they havent developed a concrete strategy.According to the CDP,an international non-profit organization that records companies climate data and targets,49 percent of E

5、uropean businesses have climate decarbonization plans ori-ented to achieving the 1.5-degree target.But less than five percent are able to demonstrate how they will achieve their goals.2 Corporate decarbonization plans thus take on a new meaning along with the CSRD(Corporate Sustaina-bility Reporting

6、 Directive,RL(EU)2022/24643).With the CSRD,the European Commission instructs companies of all sizes to publish detailed informa-tion on the sustainability of their business activities.Companies that cannot-or cannot sufficiently-prove their commitment to decarbonisation and thus their contribution t