Net-Zero roadmap & carbon disclosure
This criterion assesses an organization's strategic commitment to climate action by evaluating the development, implementation, and transparency of its Net-Zero roadmap and associated carbon disclosures. It examines whether the organization has measured its greenhouse gas (GHG) emissions (Scopes 1, 2, and progressively 3), established a credible, time-bound plan to reduce these emissions to net-zero, and is transparently reporting its progress to stakeholders. From an Islamic perspective, this is a direct manifestation of the principles of stewardship (*khilāfah*) over the Earth and upholding the sacred trust (*amānah*) that Allah has bestowed upon humanity. The Qur'an explicitly links environmental degradation to human action: "Corruption has appeared throughout the land and sea by [reason of] what the hands of people have earned" (Qur'an 30:41). Climate change is a profound disruption of the natural balance (*al-mīzān*) and a form of corruption (*fasād*), disproportionately harming the world's most vulnerable communities. The practical implications of this criterion are significant, moving an organization from passive environmental awareness to active, strategic climate responsibility. It requires a systematic approach to understanding and managing environmental impact, grounded in the Maqāṣid al-Sharī‘ah (objectives of Islamic law) to preserve life (*ḥifẓ al-nafs*) and wealth (*ḥifẓ al-māl*) by mitigating climate risks. A robust Net-Zero roadmap serves as a strategic guide for long-term sustainability, enhances operational efficiency by reducing waste (*isrāf*), strengthens reputation, and builds resilience. For an Islamic organization, it is a powerful demonstration of *Iḥsān* (excellence and compassion), aligning its operational footprint with its ethical and spiritual mission to preserve and protect Allah's creation for future generations.
- To what extent has the organization measured its GHG emissions, and does the inventory clearly define organizational boundaries and use dual reporting for Scope 2?
- Does the organization have a formal, board-approved Net-Zero roadmap that includes specific owners, timelines, budgets, and a mitigation hierarchy?
- Has the organization conducted a Scope 3 materiality screening, and is there a plan to address value chain emissions?
- How is the Net-Zero roadmap governed? Is climate risk included in the corporate risk register and overseen by the board?
- Does the annual public disclosure include a data table, methodology statement, and recalculation policy?
- How does the organization explicitly link its climate action strategy to Islamic values (e.g., *amānah*, *fasād*, *isrāf*) and Maqāṣid al-Sharī‘ah?
- GHG emissions inventory report, specifying boundaries (operational/financial control), Scope 2 methods (location/market-based), and emission factors.
- The official Net-Zero roadmap document, including baseline emissions, targets, implementation plans (owners/budgets), and Scope 3 screening results.
- Public disclosures (e.g., Annual Report, website) containing the emissions data table and methodology.
- Extract from the corporate risk register showing climate risks and mitigations.
- Minutes from board meetings evidencing approval of the roadmap and ongoing oversight of climate performance.
- Internal and external communications articulating the Islamic perspective on climate action.
| Level | Rating | Description |
|---|---|---|
| 5 | 5/5 | The organization has a publicly disclosed, SBTi-validated Net-Zero target. Its roadmap covers all material Scopes 1, 2, and 3 emissions and is fully integrated into corporate strategy, risk management, and governance. Annual disclosure is comprehensive, transparent, and externally assured (ISO 14064-3 limited or reasonable assurance). The strategy is explicitly linked to a climate justice framework. |
| 4 | 4/5 | A comprehensive, board-approved Net-Zero roadmap is in place and publicly disclosed, covering Scopes 1, 2, and material Scope 3 categories. The roadmap includes specific owners, timelines, and budgets. The organization sets science-informed targets and reports progress annually with internal QA or limited external assurance. There is clear evidence of board-level oversight. |
| 3 | 3/5 | All minimum requirements are met. The organization has calculated its Scope 1 & 2 baseline (with clear boundaries and dual reporting), has a publicly available, board-approved roadmap with targets, and discloses its emissions annually. Scope 3 materiality screening has been conducted, though full measurement may be in progress. |
| 2 | 2/5 | The organization has calculated its Scope 1 & 2 carbon footprint and has a formal, internal commitment to reduce emissions. However, a detailed, time-bound, and public Net-Zero roadmap with specific implementation plans has not yet been developed. Public disclosure is limited or lacks detailed methodology. |
| 1 | 1/5 | The organization has acknowledged the importance of climate action but has not yet undertaken a systematic measurement of its carbon footprint. There is no formal roadmap, no specific targets, and no public disclosure of emissions data. |
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