① Set the reduction target by the target year according to the forecasting / backcasting method.
② Set reduction pathways within the base year and target year and achievement targets by year (short-term, mid-term, long-term).
③ Derive priorities based on the feasibility and marginal abatement cost (MAC) analysis of mitigation measures applicable within and outside the organization's boundaries.
» Establish a mid- to long-term roadmap with a sequence of mitigation measures.