Energy transition planning that connects decarbonisation to capital strategy
Lever Impact builds energy transition and decarbonisation pathways with financial modelling and capital impact assessment — helping Australian companies turn net-zero commitments into fundable, investor-grade plans.
An energy transition plan defines how an organisation will reduce its greenhouse gas emissions over time — covering operational changes, technology investment, and capital allocation. Under AASB S2, Australian entities must disclose transition plans that are consistent with their climate scenarios. Lever Impact, as chartered accountants and corporate finance advisers, builds transition plans that go beyond operational targets — connecting decarbonisation pathways to financial modelling, capital investment requirements, and investor-grade disclosure.
What a credible energy transition plan requires
A credible transition plan is not a net-zero pledge document. It is a financially grounded roadmap that identifies the specific actions, capital investments, and performance milestones required to decarbonise operations over defined time horizons — and demonstrates that those actions are funded and executable.
AASB S2 transition plan disclosure requirements
AASB S2 requires transition plans to be disclosed as part of the Strategy pillar, linked to climate scenario analysis, and consistent with the organisation's disclosed emissions targets. Investors and lenders increasingly use transition plans as a key input into credit assessment and capital allocation decisions.
Lever Impact's transition planning approach
- Decarbonisation pathway development — science-aligned pathways for Scope 1, 2, and 3 emissions, identifying specific levers: energy efficiency, fuel switching, renewable energy procurement, electrification, and supply chain engagement.
- Capital investment modelling — each decarbonisation action is modelled for cost, expected returns, payback periods, and capital intensity, ensuring transition plans are financially defensible.
- Transition risk integration — connecting transition plans to climate scenario analysis to ensure consistency between disclosed emissions trajectories and modelled risk exposures.
Renewable energy project finance — from pre-FEED to FID
For organisations investing directly in renewable energy assets or PPAs, we provide financial advisory across all project development phases.
Pre-FEED
Early-stage investment case development
- Early-stage DCF and energy market modelling
- Emissions, LGC, and carbon abatement modelling
- High-level CapEx/OpEx and project economics
- Land-use and private wire commercial logic
- Renewable export and grid impact modelling
- Grant and funding strategy
- Sponsor-side strategic investment logic
Sustainable finance and investment strategy
We provide investment insights and capital strategy for wholesale and institutional clients looking to direct capital into energy transition and decarbonisation projects — including analysis of sustainability-linked debt instruments, green bonds, and transition finance structures. These services are provided by Lever Impact Capital Pty Ltd, a Corporate Authorised Representative (AR No. 001319049) of BMYG Capital Pty Ltd (AFSL 505332), for wholesale clients only.
- Decarbonisation strategy and pathway design
- Renewable energy project assessment and financial modelling
- Transition planning and AASB S2 disclosure
- Energy procurement and PPA advisory
- Renewable energy project finance (pre-FEED through FID)
- Transition risk integration and capital impact assessment
- Sustainable finance and investment strategy
Finance-first perspective
We are corporate finance specialists who apply capital allocation analysis and evaluation to sustainability.
Disclosure confidence
Our models are aligned with IFRS S2 | AASB standards, GHG Protocol, and investor assurance expectations.
Partner-ready approach
We collaborate with engineering and energy experts to deliver fully integrated, investment-ready solutions.
Commercially Grounded
Every recommendation is designed to protect margins, manage risk, and enhance enterprise value.
- Data Centres, AI & Digital Infrastructure — managing rapidly growing energy loads through renewable energy procurement, energy efficiency investment, and credible net-zero pathways aligned with hyperscaler ESG standards, Scope 2 market-based accounting, and investor-grade carbon disclosure.
- Food & Beverage Manufacturers — accelerating toward low-carbon production and supply chain transparency through energy efficiency, renewable integration, and sustainable capital planning.
- Industrial & Logistics Operators — investing in electrification and decarbonisation to manage energy costs, improve operational resilience, and meet customer and investor expectations.
- Commercial Property & Infrastructure Owners — embedding sustainable finance and energy transition strategies into asset portfolios to enhance long-term value, tenant appeal, and compliance with climate disclosure standards.
- Private Equity & Infrastructure Investors — seeking transparent, investment-grade transition plans that integrate sustainability metrics into portfolio performance and deliver measurable enterprise value.
- Renewable & Electrification Developers — partnering with finance and governance experts to structure viable, fundable, and disclosure-ready projects that attract capital and accelerate delivery.
- Energy Advisors — collaborating on system design, procurement strategy, and energy modelling to align technical feasibility with investment confidence and board approval.
- EPC & Feasibility Specialists — delivering engineering and project design excellence, partnering with Lever Impact to embed financial rigour, funding structure, and investor-grade governance into each project.
Lever Impact Pty Ltd
Lever Impact Pty Ltd provides professional services including chartered accounting, corporate advisory, ESG transformation and sustainability advisory. Lever Impact Pty Ltd does not provide financial product advice or financial services.