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.
| Metric | Absolute Emissions & Intensity |
|---|---|
| Target | Net Zero by Target Year |
| Frequency | Annual |
| Method | Total tCO2e (Scopes 1, 2, 3) AND tCO2e / [Activity Metric] |
| Unit | Tonnes CO2e |
Level 1: Initial/Ad-hoc
Ad-hoc awareness of environmental impact. Energy consumption is monitored for cost-saving purposes, but there is no formal measurement of the organization's carbon footprint (GHG emissions). Climate action is not a strategic consideration.
Level 2: Developing
The organization has begun to formally measure its carbon footprint, covering Scope 1 and Scope 2 emissions. There is an awareness of the need for climate action, but no formal roadmap or detailed implementation plan has been established.
Level 3: Established
A formal commitment to climate action exists. Scope 1 and 2 emissions are measured (with dual reporting) and reported annually. A basic Net-Zero roadmap is board-approved. Scope 3 materiality screening has been conducted to identify key value chain impacts.
Level 4: Advanced
A comprehensive, science-based Net-Zero roadmap is developed, approved by leadership, and publicly disclosed. The roadmap covers Scopes 1, 2, and material Scope 3 categories with specific owners and budgets. Progress is tracked and transparently reported with internal QA.
Level 5: Optimizing
The Net-Zero strategy is fully integrated into the organization's core strategy, governance, and risk management. The organization is on a clear trajectory to meet its science-based targets, uses external assurance (ISO 14064), and actively engages its value chain to drive decarbonization, fulfilling its role of *Iṣlāḥ* (restoration).
Organisation Types
By Organisation Size
| Size | Applicability | Notes |
|---|---|---|
| Micro | exempt | Disproportionate burden; lacks resources and significant footprint for formal GHG reporting. |
| Small | exempt | Formal Scope 1 and 2 measurement and Net-Zero roadmaps are too resource-intensive for this size. |
| Medium | optional | Nice-to-have; can begin basic carbon footprint tracking but full formal disclosure is not expected. |
| Large | partial | Expected to measure Scope 1 & 2 and have a basic roadmap, but full formal disclosure may be scaled down. |
| Major | full | Expected to have comprehensive ESG reporting, Net-Zero roadmaps, and align with SECR compliance. |
Applicable When
- The organization has physical operations (e.g., offices, facilities)
- The organization consumes energy
- The organization generates waste
- The organization utilizes transportation
- The organization engages in procurement
Not Applicable When
- The organization has no physical presence or operations (e.g., purely digital entity with no office)
- The organization operates at a negligible scale (e.g., annual electricity consumption < 5,000 kWh, no vehicles, and no heating fuel)
Related Criteria
Discussion (1)
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