Kesiapan IFRS S1/S2 dan roadmap dekarbonisasi untuk perusahaan listrik regionalIFRS S1/S2 readiness and decarbonization roadmap for a regional power utility
KonteksContext
Perusahaan distribusi listrik regional menghadapi ekspektasi investor strategis untuk pelaporan iklim berbasis ISSB, sekaligus regulasi domestik yang mengarah ke perdagangan karbon. Mereka belum memiliki inventaris emisi yang dapat diaudit.A regional power distribution company faced strategic investor expectations for ISSB-based climate reporting, alongside domestic regulations leading to carbon trading. They lacked an auditable emissions inventory.
Tantangan UtamaPrimary Challenges
- Inventaris emisi belum adaNo emissions inventory yet
- Tekanan investor strategis untuk pelaporan iklimStrategic investor pressure for climate reporting
- Regulasi karbon domestik yang terus berkembangContinually-evolving domestic carbon regulations
- Tim ESG internal terbatasLimited internal ESG team
PendekatanApproach
Materialitas Ganda (Bulan 1–2)Double Materiality (Months 1–2)
Asesmen materialitas ganda dengan workshop pemangku kepentingan. Identifikasi 18 isu material yang divalidasi oleh komite manajemen risiko.Double materiality assessment with stakeholder workshops. Identify 18 material issues validated by risk management committee.
Inventaris Emisi (Bulan 3–5)Emissions Inventory (Months 3–5)
Pengumpulan data Scope 1, 2, 3 dari sistem operasional. Penyusunan emissions inventory per GHG Protocol dengan jejak audit lengkap.Scope 1, 2, 3 data collection from operational systems. Build emissions inventory per GHG Protocol with complete audit trail.
Skenario Iklim TCFD (Bulan 6–7)TCFD Climate Scenarios (Months 6–7)
Analisis skenario iklim 1,5°C dan 3°C. Quantifikasi dampak finansial pada portofolio aset perusahaan.1.5°C and 3°C climate scenario analysis. Quantify financial impacts on asset portfolio.
Roadmap Dekarbonisasi (Bulan 7–9)Decarbonization Roadmap (Months 7–9)
Penyusunan target sains (SBTi-aligned) dengan roadmap operasional, capex, dan KPI tahunan.SBTi-aligned science-based target development with operational roadmap, capex, and annual KPIs.
Hasil TerukurMeasurable Outcomes
Diskusi pendekatan serupa untuk organisasi AndaDiscuss similar approach for your organization
Detail engagement dapat dibagikan lebih lanjut setelah kesepakatan kerahasiaan.Engagement details can be shared further after a confidentiality agreement.