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GPS 404 · Unit 2 of 6

Emissions, Carbon Accounting and Targets

Sustainable Business and Climate Strategy

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Unit overview

This unit develops emissions accounting, boundaries, and science-based targets using Solara Foods as the anchor. You will apply GHG Protocol scopes, SBTi criteria, allocation methods, data quality tiers to a live decision: Approve restated baseline and 2030 reduction target with SBTi alignment

Learning objectives

By the end of this unit, you should be able to:

  • Explain core vocabulary for emissions accounting, boundaries, and science-based targets in plain language with Solara Foods examples
  • Apply GHG Protocol scopes to structure options, assumptions, and tradeoffs
  • Build reconciled evidence tables with leading indicators and guardrail metrics
  • Produce a decision memo with kill criteria and stakeholder dissent

Solara scenario

Investors challenge Solara's scope 3 boundary excluding franchise bottlers. Solara restates baseline after including 40% of franchise emissions

Lessons in this unit

  1. Foundations and framing
  2. Concepts, mechanics, and operating rhythm
  3. Frameworks, evidence, and tradeoffs
  4. Applied decisions, case analysis, and executive synthesis

Assessment

Complete the unit knowledge check and applied exercise after Lesson 4. The exercise asks for a two-page memo on Approve restated baseline and 2030 reduction target with SBTi alignment with reconciliation checks and kill criteria.

Unit assessment

Complete each section below. Score 80%+ on the quiz to finish this unit's assessment.

50% applied project30% case work20% knowledge checks

Exercises

Apply what you learned in this unit with structured practice.

ExerciseApplied practice: Emissions, Carbon Accounting and Targets45 min
Complete a focused practice exercise on **Emissions, Carbon Accounting and Targets**. 1. Choose a real company, product, or situation you know. 2. Apply one core framework from this unit to analyze it. 3. Write your analysis in 300–500 words with a clear recommendation. 4. Cite at least one credible source.

Deliverable

300–500 word analysis document saved to your portfolio under GPS 404.

Rubric

  • • Framework applied correctly (not just named)
  • • Specific evidence from a real example
  • • Clear recommendation with tradeoffs acknowledged
  • • Professional writing with source citation
ExerciseDrill: Emissions, Carbon Accounting and Targets30 min
Work through the practice problems in the unit lesson without looking at notes. Then check your work against the lesson and write a short reflection: - What you got right - One mistake you caught - One concept to review before the next unit

Deliverable

Problem solutions + 150-word reflection in your GPS 404 workbook.

Rubric

  • • Attempted all practice items before checking answers
  • • Honest reflection on errors
  • • Identifies a specific review action

Case analysis

Analyze a case using frameworks from this unit.

CaseCase analysis: Emissions, Carbon Accounting and Targets60 min
Analyze a real business case through the lens of **Emissions, Carbon Accounting and Targets**. Choose a public company event, HBR-style case, or documented decision. **Deliverable structure:** 1. Situation summary (150 words) 2. Analysis using this unit's frameworks (400 words) 3. Recommendation (150 words) 4. Risks and what would change your mind

Deliverable

2-page case write-up in your portfolio.

Rubric

  • • Case facts are accurate and sourced
  • • Analysis uses unit frameworks explicitly
  • • Recommendation is justified with tradeoffs
  • • Risks are specific, not generic

Knowledge quiz

Check your understanding before marking the unit complete.

1. Solara Foods faces: Investors challenge Solara's scope 3 boundary excluding franchise bottlers. Which framing best matches executive decision practice?

2. Which evidence label is correctly applied for Solara Foods?

3. Omar Haddad asks which framework fits Solara restates baseline after including 40% of franchise emissions. Best answer?

4. Finance challenges a $420K-scale recommendation in GPS 404. What passes scrutiny?

5. Which kill criterion is strongest for emissions accounting, boundaries, and science-based targets?

6. Stakeholder dissent is healthiest when:

7. Best one-sentence decision ask for this unit?

8. Solara Foods operates in 42 markets. What mistake should you avoid?

Next unit: Transition Strategy and Decarbonization →