One plan. Every framework.
A climate transition plan that satisfies ESRS, SBTi, the CO₂ Performance Ladder, EcoVadis and CDP at the same time. Built from your data, your entities and whatever plan you already have, not from a blank page.
Why now
Regulation stopped forcing the plan. Everyone else didn't.
The rules only require disclosing a plan if you have one. But tenders score it, banks price it, ratings reward it, and SBTi validation now demands a published plan within a year. The deadlines are already set.
Q1 2027
SBTi Net-Zero Standard V2.0 validation opens. Large companies must publish a transition plan within 12 months of validating.
Jan 2027
CO₂ Performance Ladder Handbook 4.0 becomes mandatory. Its highest step requires a transition plan to 2050.
FY 2027
Amended ESRS apply. E1-1 defines what a disclosed plan must contain, from levers to locked in emissions to board approval.
2028–30
Whole life carbon disclosure phases in for new buildings across the EU, pulling embodied emissions into scope.
How it works
Start from where you stand.
Most companies are not starting from zero. You have a footprint, targets somewhere, maybe a plan already. Palau treats that as the input, not an obstacle.
Assess and route
Palau reads your entities, activities and existing documents, scores them against every framework that applies to you, and routes you through only the work that's actually missing.
Build the components
Baseline with every emission factor sourced and versioned. Ambition tested against 1.5°C pathways. Reduction levers with owners and costs. Targets in validation ready wording.
One document, gap checked
The final plan is scored requirement by requirement against each framework: met, partial or missing, with the evidence trail your auditor asks for.
“Often only one plan is needed.”
SKAO · CO₂ Performance Ladder Handbook 4.0, on plans built for CSRD or SBTi
What's inside
The frameworks, verified at the source.
Every requirement set is version pinned and checked against the primary text, not summaries. When a standard changes, the workflow changes with it.
ESRS E1-1
CSRD disclosure
Every disclosure requirement as a checklist, including the amended standard applying from FY2027.
SBTi V2.0
Science based targets
Routing between standard versions, category tiers, and targets drafted in submission ready wording.
Handbook 4.0
CO₂ Performance Ladder
Requirements per step, national emission factor lists, and the terminology your auditor checks.
Env theme
EcoVadis
The plan mapped to the scoring indicators, so policies, actions and results are creditable evidence.
TPT · IFRS S2
Global baseline
Structured on the five element gold standard, so CDP and IFRS S2 are populated from the same document.
1,747 reports
Peer benchmarking
Your plan compared against published CSRD transition plans, so you know how it reads before anyone else does.
Sectors
Reduction levers specific to what you make.
A credible plan diverges by sector. The pathways and datasets behind each one are built in, so the measures Palau proposes match your actual footprint.
Construction & building products
Embodied carbon first: cement and concrete, aluminium and steel pathways, EPD backed procurement, whole life carbon at design stage.
GCCA · IAI · ASI · CRREM · EN 15804
Manufacturing
Process energy, purchased materials and product use phase, with supplier engagement structured around what you can actually verify.
SBTi sector pathways · GHG Protocol
Real estate & infrastructure
In use operational intensity against asset level 1.5°C pathways, retrofit strategy, and the incoming whole life carbon regime.
CRREM · EPBD · SBTi Buildings
Services & technology
Electricity, travel, purchased services and the value chain categories that dominate, without the industrial machinery you don't need.
SBTi · Scope 3 category guidance
1
plan, with framework specific derivatives, never parallel documents
5+
frameworks satisfied from the same document
1,747
published CSRD reports in the peer benchmark
2050
horizon, sequenced against the deadlines that arrive first
See it on your own plan
A pilot runs on your data, your entities, your deadlines. Bring the plan you have, or the blank page you're avoiding.