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CLIMATE ACTION 100+ udgiver første benchmark-analyse af største CO2-udlerere

Climate Action 100+, verdens største investorengagement-initiativ om klimaforandringer, har frigivet sit første benchmark-studie, der evaluerer på virksomhedernes ambitioner og handlinger fra verdens største udledere af drivhusgasser.

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While some companies in a range of sectors are ahead of their peers in making progress towards some of the disclosure and decarbonisation strategy indicators, all companies have more work ahead. Specifically, the company assessments reveal that:

Alignment of value chain GHG (Scope 3) emissions often remain a blind spot.

Overall, 83 of the focus companies (52 % of the total) assessed have announced an ambition to achieve net-zero by 2050 or sooner. However, roughly half of these commitments (44) do not cover the full scope of the companies’ most material emissions.

Long-term ambitions need to be backed by clearer strategies and robust short- and medium-term targets.

There is a critically important need for corporates to establish more robust short- and medium-term targets to achieve their ambitions;
While 107 companies have set medium-term targets (2026-2035), only 21 meet all assessment criteria; 75 companies have set short-term targets (up to 2025), but only eight meet all assessment criteria.

Future investments need to be more clearly aligned with the net zero transition.

Only six companies explicitly commit to aligning their future capital expenditures with their long-term emissions reduction target(s), and none of these companies has committed to aligning future capital expenditure with the goal of limiting temperature rise to 1.5 degrees Celsius.

Corporate boards and executive management teams need to improve climate change governance.

139 focus companies assessed (87%) have board-level oversight of climate change, but only a third of companies tie ‘executive remuneration directly to the company’s emission reduction targets.

Ambitious 1.5-degree pathways are often missing from climate scenario planning.

Almost three quarters (72% of the total) of companies assessed commit to align their disclosures with the Task Force for Climate-related Financial Disclosures (TCFD) recommendations and/or support the recommendations. However, only 10% use climate-scenario planning that includes the 1.5-degrees Celsius scenario and encompasses the entire company.

https://www.climateaction100.org/news/climate-action-100-issues-its-first-ever-net-zero-company-benchmark-of-the-worlds-largest-corporate-emitters/