Strategy must be grounded in the current state
Before setting targets, the organisation needs an honest assessment of its current emissions profile, data quality, capabilities, and constraints. A strategy built on aspirational numbers will not survive first contact with implementation.
Connect the operating model to the ambition
Most sustainability strategies fail not because the ambition is wrong, but because the organisation is not set up to deliver them. The work needs clear ownership, decision rights, funding, reporting lines and accountability across sustainability, finance, procurement, operations, technology and risk.
Make the roadmap practical
A good roadmap names the initiatives, the dependencies, the owners, the costs, the risks and the decision gates. It is sequenced so that early wins build capability and credibility, while longer-term initiatives are started early enough to meet the target date.