Defining a Credible Decarbonization Pathway
Integrating « EU Fit for 55 » requirements and the CSRD into your corporate strategy

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FIC1907 V1 Practical sheet

Defining a Credible Decarbonization Pathway
Integrating « EU Fit for 55 » requirements and the CSRD into your corporate strategy

Author : Léon NOUINDE

Publication date: August 10, 2026 | Lire en français

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3. Defining a Credible Decarbonization Pathway

A strategy compliant with Fit for 55 requires a measurable decarbonization pathway aligned with European objectives. This pathway must be based on robust data and realistic scenarios.

The key task is to conduct a carbon assessment covering:

  • direct emissions (Scope 1);

  • energy-related emissions (Scope 2);

  • indirect emissions from the value chain (Scope 3).

Scope 3 emissions often account for more than 70% of total emissions. This requires close collaboration with suppliers, carriers, and other partners.

Possible courses of action may include:

  • improving energy efficiency;

  • electrification of end-use applications;...

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