
Raymond Cheung
Advisor & Lead Trainer
Over twenty years in actuarial science and risk management, working across ESG, sustainability and ESG investment.
Actuarial science · Risk management · ESG and sustainability
View Raymond Cheung’s profile// Carbon & Climate
Move from an emissions baseline to a reduction plan the business can actually fund and deliver.
Reduction levers assessed against cost, feasibility and impact, sequenced into a roadmap with owners, capital requirements and interim targets.
// Context
A target is not a plan. Organisations that announce a long-dated commitment without an underlying pathway tend to find that the intervening years produce activity rather than reduction, and that the commitment becomes a reputational liability rather than an asset.
A workable decarbonisation plan is unglamorous. It identifies the specific levers available to this organisation, what each one costs, what it delivers, when it can realistically be implemented, and who owns it.
It also has to survive contact with capital planning. Reduction measures compete with every other use of capital in the business, so the plan needs to present them in terms a finance function recognises.
// The engagement
// Deliverables
// Fit
// Why CER
CER works from Singapore with organisations across Asia, which matters for this service because requirements arriving from European regulators, regional supervisors and local listing rules do not align neatly.
Engagements run through to implementation: the data collection process, the documentation, the controls and the internal handover, so that the second cycle is cheaper than the first and can be run without us.
Where an organisation would be better served by building the capability internally, CER Academy delivers the same technical material as training.
Meet the people behind the work// Our people

Advisor & Lead Trainer
Over twenty years in actuarial science and risk management, working across ESG, sustainability and ESG investment.
Actuarial science · Risk management · ESG and sustainability
View Raymond Cheung’s profile
Lead Consultant
Over twenty years in wealth management and business consultancy, with ESG project experience across South-East Asia.
ESG advisory · Wealth management · Business consultancy
View Chan Ee Chong’s profile// Questions
You need a reliable baseline for the emissions you intend to reduce. Building a reduction plan on figures that are not defensible produces a plan that cannot be measured against.
It ranks available reduction measures by cost per tonne of emissions avoided, against the volume each delivers. It is a prioritisation tool, and it is only as good as the cost and impact estimates behind it -- which is why those are built from your operations rather than sector averages.
Credits do not substitute for reduction, and treating them as though they do creates real exposure. Where they have a role it is usually limited and specific. We set out what that role would be in your case, including where the answer is that there is not one yet.
Long-dated targets are difficult to manage against. Interim targets on a horizon the current management team is accountable for tend to produce more actual reduction.
// Related
A defensible greenhouse gas number, built on a documented boundary, traceable data and a methodology that stays consistent between reporting years.
Carbon Accounting: Explore this serviceComplete Scope 1 and 2 measurement, and a Scope 3 programme that starts with screening and prioritisation rather than attempting fifteen categories at once.
Scope 1, 2 & 3 Emissions: Explore this serviceA defined ESG position built from material issues, business strategy and stakeholder requirements -- with governance, priorities and a delivery plan attached.
ESG Strategy: Explore this serviceProduct-level assessment following ISO 14040 and ISO 14044, from goal and scope definition through inventory analysis, impact assessment and interpretation.
Life Cycle Assessment: Explore this service// Sectors
Carbon measurement, Scope 3, supply-chain requirements and sustainable procurement.
Manufacturing & Supply Chain: View sector expertiseTransition planning, emissions intensity, project-level assessment and financing requirements.
Energy & Infrastructure: View sector expertiseTell us where you are now and what you are being asked for. We will tell you what closing that gap actually involves.
Building this capability internally instead? CER Academy delivers the same technical material as training.
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