Episode 4 – ESG Strategy & Climate Scenario Analysis

Module Overview

This session focuses on the second ASRS pillar, Strategy, and how organisations assess how climate‑related risks and opportunities affect strategy, business model, financial planning, and long‑term resilience, as required under ASRS.

Using the same structured approach applied at Acumentis, and practical examples from Limon Pty Ltd, this episode explains how to define meaningful time horizons, conduct scenario analysis that is proportionate and defensible, and translate climate insights into real strategic and financial decisions.

What you’ll learn

By the end of this episode, you’ll be able to:

• Define business‑relevant time horizons for ASRS disclosures
• Link climate risks and opportunities to strategic objectives
• Understand what scenario analysis actually requires under ASRS
• Assess strategic resilience across contrasting climate futures
• Connect climate insights to financial planning and capital allocation

Key topics covered

• From governance to strategy: how accountability supports forward‑looking analysis
• Defining time horizons that reflect how your business really operates
• Linking climate risks to strategy: revenue, cost, capital and positioning
• Scenario analysis demystified: lower, higher and central climate pathways
• Assessing resilience: preparedness, not prediction
• Financial integration: linking strategy outcomes to budgets and investment
• Limon in practice: applying scenario analysis to a real‑world business