How Do I Describe the Actions My Company Will Take to Reach Its CO₂ Reduction Targets?

Targets tell us where. Actions explain how.

If you have already worked through the climate targets section of your ESG report, you have described where your company wants to end up — for example, "reduce Scope 2 emissions by 40% before 2030." This section is different. It is not about restating that target. It is about explaining the practical steps that will actually get you there.

Think of the distinction this way:

• Target: "Reduce Scope 2 emissions by 40% before 2030."
• Action: "Replace conventional electricity with renewable electricity across all offices."

The target sets the destination. The action describes the route. A common mistake in this section is simply repeating the target in slightly different words — this section needs to go one level deeper and describe what will actually be done to make that target achievable.

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Think in initiatives, not percentages

The most important shift to make here is moving from numbers to activities. Percentages and dates belong in your targets section — this section is about the concrete initiatives your company plans to implement.

Common initiatives that companies describe in this section include:

• Switching to renewable electricity
• Improving energy efficiency in offices or facilities
• Replacing company vehicles with lower-emission alternatives
• Reducing business travel
• Increasing use of virtual meetings instead of travel
• Improving procurement processes to favour lower-impact suppliers or products
• Working with suppliers to reduce shared emissions
• Reducing waste and introducing recycling initiatives
• Running employee awareness campaigns
• Replacing equipment with more efficient alternatives
• Optimising office space or operations
• Digitalising manual or paper-based processes

The goal is to describe what your company actually plans to do — not to restate ambitions in different words. If you find yourself writing a sentence that sounds like a target ("we aim to reduce emissions by $X\%$"), it belongs in the previous section, not here.

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Describe each action clearly

For each initiative you include, it helps to cover the same handful of points consistently:

• What will be done: A clear, specific description of the activity.
• Why it's being done: The reasoning or context behind it.
• Which emissions it affects: Scope 1, 2, or 3, where relevant.
• Expected impact: Roughly what difference it is expected to make.
• Expected timeframe: When it will happen or be completed.

For example, rather than writing "we are improving energy efficiency," a clearer version would explain what specifically is changing (e.g., upgrading lighting to LED across all office locations), why (to reduce Scope 2 electricity consumption), and roughly when (over the next 12 months).

This level of detail is what makes an action plan feel credible and specific to your company, rather than a generic statement that could apply to any business.

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Prioritise the actions that matter most

You do not need to describe every environmental activity your company has ever undertaken. In fact, trying to do so usually weakens the response, because it buries the initiatives that actually matter among minor or unrelated ones.

Instead, focus on the actions expected to contribute most to achieving the targets you have already set. If your target is a Scope 2 reduction, your most important actions probably relate to electricity and energy use — not, for example, a minor recycling initiative that has little connection to that target.

Quality matters far more than quantity here. Three or four well-described, relevant actions are more useful to a reader than ten vaguely described initiatives, several of which have little bearing on your actual targets.

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Be realistic

It is worth resisting the temptation to describe initiatives that sound impressive but have not actually been approved, funded, or planned yet. Only describe actions your company genuinely expects to implement.

This does not mean your action plan needs to be finished or perfect. It is entirely normal, and expected, for an action plan to evolve over time as circumstances change, budgets shift, or new information becomes available. What matters is that the report reflects your company's current, honest expectations — not a wish list designed to sound ambitious. A modest, realistic set of actions that your company follows through on is far more valuable than an aspirational list that quietly disappears from next year's report.

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Link your actions to your actual business

A strong action plan reflects what your company actually does, not a generic sustainability template. The right set of actions depends heavily on your industry and operations.

• An office-based company (software, professional services, agencies) will typically focus on areas like:
  • Electricity consumption and heating
  • Business travel and employee commuting
  • Procurement choices and general office operations
• A manufacturer, construction company, or logistics business may additionally need to focus on areas like:
  • Production equipment and machinery
  • Raw materials and material choices
  • Logistics, transportation, and process optimisation on the production line

There is no universal action plan that fits every company. The strongest responses are the ones that clearly connect back to how your specific business actually operates, rather than reading like a checklist copied from another company's report.

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Common mistakes to avoid

• Repeating the climate targets instead of describing actions: If a sentence restates a percentage and a deadline, it belongs in the targets section, not here.
• Writing only broad ambitions: "We will reduce emissions across the business" describes an ambition, not an action.
• Listing actions without explaining their purpose: An action described without context ("we recycle office paper") is less useful than one that connects to a broader effort and expected impact.
• Including every environmental activity regardless of relevance: Padding the section with minor initiatives dilutes the actions that actually matter.
• Copying a generic net-zero roadmap from another company: Generic language is easy to spot and does not reflect your company's actual plans or operations.

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Example structure (illustrative only)

Here is an outline showing how you might organise your climate action plan — not a complete example, but a guide to what belongs in each section:

1. Energy and facilities: Actions related to electricity, heating, and energy efficiency.
2. Business travel: Steps to reduce or manage travel-related emissions.
3. Procurement and suppliers: How purchasing decisions or supplier relationships are expected to change.
4. Office operations: Waste, recycling, or resource efficiency measures.
5. Employee engagement: Awareness campaigns or initiatives involving staff.
6. Monitoring and continuous improvement: How the action plan itself will be reviewed and updated over time.

Use only the sections that reflect your company's actual priorities, and describe each with enough detail that a reader understands not just what you are doing, but why it matters to your targets.

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How Wardn helps

Wardn helps companies document their climate actions in a structured way, keeping the action plan connected to the targets it is meant to support. As priorities shift or new initiatives are added, the plan can be updated within the same structure rather than rewritten from scratch each year. This also makes it easier to produce a structured ESG report aligned with the VSME Standard, with a clear, consistent link between what the company aims to achieve and the practical steps behind it.

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Frequently asked questions

What's the difference between climate targets and climate actions in an ESG report?

Targets describe the measurable outcome you want to achieve, such as a percentage reduction by a certain date. Actions describe the practical steps you will take to get there, such as switching to renewable electricity or reducing business travel. This section is specifically about the actions, not the targets.

Do I need to list every environmental initiative my company has ever done?

No. Focus on the initiatives most likely to contribute to the climate targets you have already set. A shorter list of well-described, relevant actions is more useful than a long list of minor or unrelated activities.

Is it okay if our action plan changes in future reporting years?

Yes. It is normal and expected for an action plan to evolve as circumstances, budgets, or priorities change. The report should reflect your company's current, honest expectations at the time of reporting.

Should we only describe actions that have already been approved and funded?

Generally, yes. Avoid describing initiatives that have not actually been planned or approved, since this can create expectations your company may not be able to meet. Describe what you genuinely expect to implement.

How much detail should we include for each action?

For each action, aim to briefly cover what will be done, why, which emissions it affects, the expected impact, and the expected timeframe. This level of detail makes the action plan specific and credible rather than vague.

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