CO₂ footprint completed: How companies can derive targets and actions

A milestone has been reached: the CO₂ footprint is complete. It provides a clear picture of the current emissions status and shows how emissions are distributed across different sources. This creates an important foundation.

But what comes next?

The real value of a CO₂ footprint does not lie in transparency alone, but in the decisions and actions that follow from it. The key is to use the available data to set clear priorities and define a realistic path forward.

This article explains how companies can do exactly that.

The next questions after completing a CO₂ footprint

Once the footprint has been completed, the challenge shifts. Instead of collecting data, the focus moves to interpreting the results and turning them into a sound basis for decision-making. Which questions matter most depends on each company’s individual starting point.

For example:

• “We know our largest sources of emissions. But where should we start?”
• “We want to define climate targets, but we are unsure how ambitious they should be.”
• “We want to understand which emissions we can influence directly and where we depend on suppliers or other partners.”
• “We have already identified potential measures, but now we need a concrete implementation plan.”
• “We need to establish responsibilities, governance and reporting within the company.”
• “We want to understand which investments actually make a meaningful contribution to decarbonisation.”

From footprint to implementation: the next steps

Step 1: Putting the results into context: What really matters for our company?
A CO₂ footprint provides numerous starting points for further actions and decisions. However, not every option is equally relevant to your individual climate strategy. A first step is therefore to place the results in the context of the company.

• Where are our main emission drivers?
• Which of them can we influence directly?
• Where do we depend on suppliers, customers or technological developments?
• Which areas are particularly relevant for future investments?
• And what role do factors such as customer requirements, regulatory developments, energy and CO₂ costs, or climate-related risks play

At this stage, the question “Where do our emissions arise?” evolves into: “Which of these emissions are particularly relevant for the decarbonisation of our company?” This assessment creates the basis for allocating resources in a targeted way, focusing on areas where both the need for action and the potential impact are greatest.

Step 2: Defining climate targets: Where do we want to go?
Once the main emission drivers and key areas for action are known, companies should ask: How much do we want to reduce our emissions, and over what period of time? The aim is to define climate targets that fit the company’s starting point, strategic objectives and expected future development.

The following questions can help:

• What reductions can already be achieved through planned measures?
• What additional changes would be necessary to go further?
• Which investments, technological developments or changes in the supply chain are required to achieve these targets?
• Over what timeframe can these steps realistically be implemented?
• Which external requirements or expectations should be taken into account when defining the targets?

Reduction scenarios can help make different development pathways visible. They show how emissions could evolve under different assumptions and what gap remains between measures that are already planned and the desired target. Step 2 turns a general intention to reduce emissions into a concrete target framework. It also shows which measures could generally be considered in order to achieve the company’s climate targets.

Step 3: Prioritising measures: What should we do first?
At this stage, companies often end up with a long list of potential measures: renewable energy, improved building efficiency, electrification of the vehicle fleet, changes in procurement, collaboration with suppliers, or adjustments to products and processes. Few companies have the resources to implement all measures at the same time. The next step is therefore to prioritise them.

Looking solely at the theoretical CO₂ reduction potential is not enough. Investment requirements, available budgets, economic viability, feasibility, time horizons and dependencies can all be relevant to the decision.

Step 4: Managing implementation: Establishing responsibilities and governance
A climate strategy does not end with an action plan. To turn planned measures into actual change, companies need to define who is responsible for implementation, how progress is measured, and when decisions should be reviewed or adjusted.

This can include:

• clear responsibilities for individual targets and measures,
• suitable KPIs and regular monitoring,
• defined processes for repeating the CO₂ footprint in subsequent years,
• integration of relevant climate KPIs into existing management and reporting processes, and
• regular review of measures, assumptions and target pathways.