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Evaluate ease of lever implementation and timeline

How to assess levers based on all relevant factors

MACCs give us two important criteria for weighing abatement levers – cost and impact. However, a host of other factors may be relevant in the decision-making process, including feasibility/ease of implementation, timeframe to take effect, ability to scale, brand impact, alignment with corporate strategy, effect on other planetary boundaries (e.g., nature; see Chapter 1: Prepare, Introduction and Section 2.1), as well as others (regulatory preparedness, investor focus, etc.). Ease of implementation is often the first question companies need to address, aside from cost.

Depending on your company’s business environment, the selection of other factors and their influence on the final decarbonization ambition and strategy will vary. Assessments of these factors are likely to be subjective. A logical selection and evaluation of these factors, with supporting metrics, would provide an important complement to the MACC in helping to prioritize the levers. See Figure 16 below for a deeper look at a few common factors.

Figure 16: Lever assessment based on ease of implementation and other factors. Source: BCG analysis.