Critères essentiels d’un plan de transition climatique d’une entreprise

Reclaim Finance proposes a framework for credible corporate climate transition plans, arguing that access to green financing should be contingent on plans that cover all emission scopes, set absolute targets aligned with 1.5°C scenarios, and include sector-specific 'red lines'. The framework emphasizes the exclusion of carbon offsets from targets, the integration of climate performance into executive remuneration, and the requirement for lobbying activities to be transparent and consistent with climate goals.

• A credible climate transition plan must include five core elements: decarbonization objectives for short, medium, and long term; sector-specific criteria; an engagement policy for business partners; a governance and remuneration policy; and a lobbying policy consistent with climate goals.
• To align with a 1.5°C trajectory, decarbonization targets must cover all emission scopes (1, 2, and 3). Scope 3 is mandatory for high-emission sectors, including fossil fuel extraction and exploitation, utilities, transport, steel, cement, agriculture, forestry, and chemicals, as well as the finance sector.
• Targets must be based on scenarios with at least a 50% chance of limiting warming to 1.5°C with low or no overshoot, aiming for a 50% reduction in greenhouse gas emissions by 2030 and carbon neutrality by 2050 at the latest.
• Carbon offsets must be excluded from the calculation of targets, following SBTi positions, and should only be accepted for residual emissions. However, companies may use CO2 capture within their own value chain, provided it is reported and monitored specifically.
• The document establishes strict 'red lines' for the energy sector: coal companies must stop developing new infrastructure and exit the sector by 2030 in the EU/OECD and 2040 globally; oil and gas companies must stop new production/transport projects and reduce methane emissions by at least 75% by 2030.
• Electricity producers should avoid developing plants based on coal, oil, gas, or biomass, and aim for carbon neutrality by 2035 in the EU/OECD and 2040 globally, while allocating the majority of capital expenditure (capex) to renewable energy.
• Corporate governance must integrate climate performance into executive remuneration, and companies must commit to a code of conduct that aligns lobbying with the 1.5°C goal, including a commitment not to challenge the fossil fuel phase-out via investor-state dispute settlement (ISDS) or the Energy Charter Treaty (ECT).

APA

Reclaim Finance (2023). Critères essentiels d’un plan de transition climatique d’une entreprise. https://reclaimfinance.org/site/wp-content/uploads/2023/05/2302_RF_Criteres-essentiels-du-plan-de-transition-climatique-dune-entreprise-1.pdf

Chicago

Reclaim Finance. Critères essentiels d’un plan de transition climatique d’une entreprise. 2023. https://reclaimfinance.org/site/wp-content/uploads/2023/05/2302_RF_Criteres-essentiels-du-plan-de-transition-climatique-dune-entreprise-1.pdf.

Wikipedia

{{cite report |author=Reclaim Finance |title=Critères essentiels d’un plan de transition climatique d’une entreprise |date=February 2023 |url=https://reclaimfinance.org/site/wp-content/uploads/2023/05/2302_RF_Criteres-essentiels-du-plan-de-transition-climatique-dune-entreprise-1.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{reclaimfinance2023critres, author = {{Reclaim Finance}}, title = {{Critères essentiels d’un plan de transition climatique d’une entreprise}}, institution = {Reclaim Finance}, year = {2023}, month = feb, url = {https://reclaimfinance.org/site/wp-content/uploads/2023/05/2302_RF_Criteres-essentiels-du-plan-de-transition-climatique-dune-entreprise-1.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }