Informed Climate-Related Decisions for Businesses

In a pilot project to measure climate impact, BAUM is collaborating with right° and PKF IVT. With this association-led solution, BAUM members will be able to measure the climate impact of their business models in degrees Celsius by 2026 and compare their progress against the 1.5°C target of the Paris Agreement.

The kick-off workshop took place on March 19, 2026. The initiative is part of the EU Climate Pact, for which BAUM is an official partner organization this year.

right° provides the technological foundation, while PKF IVT supports the implementation. The approach is based on the IPCC climate model and translates emissions and economic performance into a degree-Celsius metric relevant for policy-making. At its core, the goal is to decouple value creation from emissions – a central objective of the European Green Deal.

For BAUM members, the project offers the opportunity to precisely determine their position in the transformation process at no additional cost and to move from measurement to management. Based on this information, investments can be specifically assessed for their climate impact. At the same time, the methodology supports compliance with regulatory requirements (e.g., CSRD, ESRS E1), strengthens well-informed business decisions, and increases transparency and credibility.

Implementation is carried out using a data template (covering, among other things, revenue and Scope 1–3 emissions), which serves as the basis for a detailed benchmarking analysis comparing companies within their sector and against their peers. Results remain confidential; an anonymised overall picture is generated at the association level. In addition, the XDC methodology provides concrete insights into how investments influence climate impact.

The pilot project will run through November 27, 2026. The next steps are:

• April 14, 2:30–3:30 p.m. | webinar focused on the practical application of the template, designed to help companies systematically collect and use the necessary data
• May 4, 2:00–3:00 p.m. | elaborating Deep Dive on “Managing Climate Impact with XDC”

Another deep dive will follow; its content and date will be determined during the process based on the needs of BAUM members.