— good starting „oint is to develo„ an integrated carbon iniisation ethodology outlining all of the o„erational activities that “Co„anies will have a generate C‡€ eissionsƒ such as energy clearer „icture of their usage and trans„ortationƒ the su„„ly chain’s current carbon anageent role and organizational factors such as staff travel‰ and sustainability ‡nce co„letedƒ co„anies will have „erforance and …hat a clearer „icture of their current carbon the riorities are going anageent and sustainability „erforance for…ard” and what the „riorities are going forward‰ They can also identify the cliate change i„acts that they are ost vulnerable to‰ This „rocessƒ howeverƒ reŽuires end-to-end and cross- functional collaboration and transforation across the entire business‰ When the business case is „ut forward it ust be co„rehensive in detail and directors need to a„„rove it early on‰ ailure to do this can lead to i„leentation delaysƒ which could i„act on the co„any’s deadline for ‹H‹ anageent re„orting to third „arties‰ Delays can also add business costs and „lace „ressure on all of the staeholders involved in