Header für die Leistung "Business Case Dekarbonisierung"

Sustainability reporting

Business Case Decarbonization
– Analysis of Economic Transition Pathways

When planned properly, decarbonization becomes an economic lever: for lower energy costs, greater planning certainty, and future-proof investments. We’ll show you which measures reduce emissions while also making good business sense for you—from heat supply and energy efficiency to factoring CO₂e costs into investment and supplier decisions. You’ll gain a solid foundation for implementing decarbonization in an economically viable way.

Your added value of a
Cost-Effective Decarbonization

Scope 1 & 2 – Levelized Cost of Heat and Energy Efficiency Measures:

  1. Comparison of various technology and supply scenarios with clear financial metrics
  2. Clarity on the costs and savings potential of decarbonization measures
  3. Reliable decision-making foundations for investments and budget planning

Scope 3:

  1. Integration of CO₂e prices into business cases, supplier evaluations, and risk assessments
  2. Visibility into hidden cost risks along the supply chain

Your options for Cost-Effective Decarbonization of Scope 1–3

Scope 1 & 2: Levelized Cost of Heat (LCOH) Analysis

Which heat supply is environmentally sound and economically viable for your company?

We analyze your levelized cost of heat and systematically compare alternative supply options. The assessment takes into account investment costs, operating costs, energy price trends, CO2e costs, and available subsidies. The result is a transparent comparison of scenarios that serves as a reliable basis for investment decisions and budget planning.

Scope 1 & 2: Evaluation of Energy Efficiency Measures According to VALERI

Which energy efficiency investment is worthwhile and pays for itself the fastest?

We evaluate your energy-related investments using the structured VALERI methodology (DIN EN 17463:2021). As a result, you receive clear financial metrics—payback period, net present value, and rate of return – for various scenarios. This provides management, controlling, sustainability officers, and technical decision-makers with reliable figures as a basis for approving investments and setting priorities.

Scope 3: Carbon Pricing

Aligning supplier decisions with CO2e costs (Scope 3)

A large portion of emissions originates in the supply chain. It is impossible to assess whether a supplier is the more economically favorable option in the long term without taking its emissions intensity into account. We support you in systematically integrating CO2e costs into your supplier evaluation and procurement strategy. Anticipating Regulatory Requirements: The EU ETS and CBAM are increasing the pressure to assess and manage emissions along the entire value chain. Carbon pricing provides the analytical foundation for proactively addressing these requirements.

Supplementary
Project Components

All individual services can be booked as standalone options or in combination with other services from our portfolio:

Climate strategy & accounting

Corporate Carbon Footprint (CCF)

Gain clarity on your company’s greenhouse gas footprint—and lay the groundwork for an effective reduction strategy. With the Corporate Carbon Footprint (CCF), you can make emissions measurable, comparable, and manageable, enabling you to drive your climate goals forward in a targeted manner.

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Climate strategy & accounting
Innovation & transformation

Decarbonization strategy & transition plan

Do you know your company’s biggest sources of emissions? With a decarbonization strategy, we identify your most important reduction levers, assess the feasibility of measures and develop a clear transition plan. This will make your company fit for the future and meet the requirements of ESRS E1.

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Frequently asked questions,
that we answer

Yes. Energy costs, CO₂e prices, and regulatory requirements affect companies in all industries. Heat supply and energy efficiency are relevant across all sectors. Scope 3 commitments and carbon pricing are also becoming increasingly important for service companies, for example due to customer requirements or CSRD reporting obligations.

Each module – levelized cost of heat, VALERI economic feasibility assessment, and carbon pricing – can be booked separately. Many customers start with a single module and expand their service package over the course of our collaboration.

To get started, Fokus Zukunft typically needs consumption data (energy, heat), current energy bills, and—depending on the module—information on existing supply contracts or relevant suppliers. We’ll clarify the exact data requirements during the initial consultation and assist you in compiling them.

In the EU Emissions Trading System (EU-ETS), the CO₂e price is currently around 60–70 €/t and is expected to rise further by 2030. The national CO₂e price (nEHS) for fuels outside the EU ETS is set by law and is rising gradually. Added to this are indirect cost risks from CBAM, customer claims, and regulatory developments along the supply chain. We work with scenarios that model various price trends.

Enquire now for
Business Case Decarbonization

Do you have any questions about this service or would you like to discuss your project with us? Write to us – we look forward to exchanging ideas with you!