本识顾问有限公司是一家总部设于香港的可持续发展及环境、社会及管治（ESG）顾问公司，拥有丰富经验，协助制造业及专业服务业客户制定符合《科学基础减碳目标倡议》（SBTi Corporate Net‑Zero Standard）的减碳目标。

至今，我司已为十多家企业提供全流程的科学基础减碳目标设定支援，包括温室气体盘查、减排路径模型建立、持份者沟通及SBTi提交与核准程序。我们的项目涵盖近期目标（至2030年）及长期净零目标，充分掌握制定科学基础目标的技术要求及策略考量。

挑战

在制造业及专业服务业客户中，常见的挑战包括：整合复杂的供应链碳排放并确定主要范围三（Scope 3）项目；协调不同地区或子公司的组织边界；取得董事会层面的认同和承诺；了解SBTi对短期及长期目标的准则；以及改善环境、营运及财务团队之间的数据一致性和质量。

我们的方法

本识顾问采用系统化但务实的方法应对上述挑战。首先，我们会进行组织及温室气体准备程度评估，按《温室气体盘查议定书》（GHG Protocol）及SBTi标准审核现有数据，并定义适当的组织边界及基准年。同时识别需改善的数据环节。其后，我们根据SBTi的绝对收缩法（Absolute Contraction）及部门减碳路径法（SDA）进行模型建立，制定以数据为基础的减排路径，涵盖2030年短期目标及长期净零对齐路线，并评估技术及财务可行性。

我们亦协助客户与管理层及董事会沟通，将技术结果转换为简明的气候策略摘要及数据图表，促进高层决策。一旦目标确定，艾睿顾问将负责准备并管理整个SBTi提交过程。凭借我们多次直接与SBTi审核团队沟通的经验，了解其审查重点、文件期望及沟通方式，可显著提高提交效率，缩短核准周期。

透过这些项目，客户已成功取得SBTi对短期及净零目标的验证，完善温室气体数据管理架构，并向投资者及持份者展示具科学依据的气候承诺。多家客户已将减碳路线图融入营运及投资决策，将气候行动纳入长期企业策略的一部分。

Alaya Consulting is a Hong Kong–based sustainability and ESG advisory firm with in‑depth experience supporting organizations in the manufacturing and professional services sectors to develop Science‑Based Targets (SBTs) aligned with the SBTi Corporate Net‑Zero Standard.

To date, Alaya has guided more than a dozen companies through the entire SBT journey, including greenhouse gas (GHG) baseline review, target modelling, stakeholder alignment, and successful submission to the SBTi. Our portfolio includes both near‑term (2030) and long‑term net‑zero target development, demonstrating a comprehensive understanding of the technical and strategic aspects of credible decarbonisation planning.

Challenges

Across our client base, typical challenges include integrating complex supply‑chain emissions and addressing Scope 3 materiality, aligning corporate boundaries across multiple regions or subsidiaries, securing board‑level commitment, understanding SBTi criteria for both near‑term and net‑zero trajectories, and managing data quality gaps between ESG, operations, and finance teams.

Our Approach

Alaya applies a structured yet pragmatic approach to addressing these challenges. We begin with an organisational and GHG readiness assessment to benchmark inventories against the GHG Protocol and SBTi requirements. Appropriate boundaries and base years are defined while identifying opportunities to improve data accuracy. During the target‑modelling stage, we use both absolute‑contraction and sectoral‑decarbonisation approaches as guided by the SBTi. This allows us to create data‑driven pathways for near‑term reductions to 2030 and long‑term net‑zero alignment, while assessing feasibility against operational and financial constraints.

We also assist clients in engaging leadership and boards through concise climate dashboards and strategy summaries that link technical findings with business implications. Once targets are confirmed, we prepare and manage the full SBTi submission package. Having liaised directly with SBTi reviewers for multiple clients, Alaya understands review expectations, documentation preferences, and effective communication methods. This familiarity ensures a smoother, faster validation process and fewer submission cycles.

Outcome

Our clients have successfully obtained validated near‑term and net‑zero targets under the SBTi framework, improved GHG data governance, and strengthened stakeholder confidence through transparent, science‑based communication. Many have integrated their decarbonisation roadmaps directly into investment decisions and operational planning, embedding climate action into long‑term corporate strategy.

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