Climate risk, scenarios & resilience · Working
Carbon lock-in
Also called: emissions lock-in
ELI5
Dependence on high-emissions assets, infrastructure or behaviour that makes transition harder.
Used in conversation
“The board will ask what happens if carbon lock-in moves outside tolerance.”
Pitch context
You will see “Carbon lock-in” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches climate risk, scenarios & resilience.
Why it matters: In climate risk, scenarios & resilience, different calculation boundaries, periods or accounting treatments can change the number and the decision.
Caution
Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.
Sources & evidence · 3
Direct term-level sources and supporting source families.
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workDirect source · institutional · checked 2026-08-16
- GHG Protocol — Standards and GuidanceSupporting source family · institutional · checked 2026-08-16