Roland Berger
Headline intensities
Carbon per million dollars of revenue. The legacy industry-standard reference (CDP, MSCI). Useful for cross-sector context, but distorted by margin — high-margin firms appear artificially efficient. Read alongside the operational and asset intensities for the full picture.
OpEx (operating expenditure) is the running cost of the business — staff, services, energy, materials. This shows how carbon-intensive operations are per million dollars of spend. Removes the margin distortion that revenue-based ratios introduce.
EVIC (Enterprise Value Including Cash) is the firm's total capital footprint — equity + debt + cash + minority interest. The EU's standard intensity measure (SFDR PAI 3) — answers: how much carbon does each million of capital deployed in this business produce?
PP&E (Property, Plant & Equipment) plus leased real-estate assets is the firm's physical infrastructure on the balance sheet. This shows the carbon intensity of that physical footprint — uses Scope 1+2+3 for consistency with the other headline intensities. Surfaces stranded-asset risk for asset-heavy firms.
Carbon per FTE (full-time-equivalent employee) — the diagnostic measure for people-leveraged businesses where headcount, not capital, drives delivery. Captures the office, energy and travel footprint per person.
Climate action evidence
3 records · 1 source- Avoidance / reductions2,852 tCO2e(100%)
- 1,620 tCO2e
- 1,184 tCO2e
- 48 tCO2e
- · berkeley_voluntary_registry
Targets
Near-term
3 targets| Scope | Base | Target | Reduction | Alignment | Progress | Status |
|---|---|---|---|---|---|---|
| Scope 1 + 2Absolute | 2019 | 2028 | −60% | 1.5°C | insufficient data | — |
| Scope 2 | 2019 | 2028 | −100% | 1.5°C | insufficient data | — |
| Scope 3Intensity | 2019 | 2028 | −50% | intensity — not tracked vs absolute | — |
Long-term
2 targets| Scope | Base | Target | Reduction | Alignment | Progress | Status |
|---|---|---|---|---|---|---|
| Scope 1 + 2Absolute | 2019 | 2040 | −90% | 1.5°C | insufficient data | — |
| Scope 3 | 2019 | 2040 | −97% | insufficient data | — |
Net zero
1 target| Scope | Base | Target | Reduction | Alignment | Progress | Status |
|---|---|---|---|---|---|---|
| Scope 1 + 2 + 3 | 2019 | 2040 | — | 1.5°C | absolute-value target | — |
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