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ClimateAction100+
NetZeroCompanyBenchmark2.1
2024Results
Disclaimer
ClimateAction100+doesnotrequireorseekcollectivedecision-makingoractionwithrespecttoacquiring,holding,disposingand/orvotingofsecurities.Signatoriesareindependentfiduciariesresponsiblefortheirowninvestmentandvotingdecisionsandmustalwaysactcompletelyindependentlytosettheirownstrategies,policiesandpracticesbasedontheirownbestinterests.Theuseofparticularengagementtoolsandtactics,includingthescopeofparticipationinClimateAction100+
engagements,isatthediscretionofindividualsignatories.ClimateAction100+facilitatestheexchangeofpublicinformation,but
signatoriesmustavoidtheexchangeofnon-public,competitively
sensitiveinformation,includingwithothersignatories,participantsin
engagements,ClimateAction100+itself,anditsinvestornetworks.
Signatoriesmaynotclaimtorepresentothersignatoriesormake
statementsreferencingothersignatorieswithouttheirexpressconsent.Anydecisionbysignatoriestotakeactionwithrespecttoacquiring,
holding,disposingand/orvotingofsecuritiesshallbeattheirsole
discretionandmadeintheirindividualcapacitiesandnotonbehalfofClimateAction100+,itsinvestornetworksortheirothersignatoriesormembers.Signatoriesmustavoidcoordinationofstrategicbehaviorbetweencompetitorsthatimpactsorislikelytoimpactcompetition.
ClimateAction100+anditsinvestornetworksdonotactorspeakon
behalfofeachotherorClimateAction100+signatories.Theyalsodonot
seekdirectlyorindirectly,eitherontheirownoranother’sbehalf,thepowertoactasproxyforasecurityholderanddonotfurnishor
otherwiserequest,oractonbehalfofapersonwhofurnishesor
requests,aformofrevocation,abstention,consentorauthorization.Inaddition,ClimateAction100+doesnotprovideinvestmentorvoting
recommendations,andsignatoriesarenotobligatedbyCA100+tomakeinvestmentorvotingrecommendationsbasedontheinvestmentor
votingbehaviorofothersignatories.
ClimateAction100+anditsinvestornetworksdonotprovide
investment,legal,accountingortaxadvice.ClimateAction100+anditsinvestornetworksdonotnecessarilyendorseorvalidatetheinformationcontainedherein.
Thetermsofengagement,responsibilities,rightsandotherinformationcontainedelsewherehereinareintendedtobeinterpretedinamannerconsistentwiththeforegoing.
ClimateAction100+|AtaGlance
ClimateAction100+isaninvestor-ledinitiativetoensuretheworld’slargestcorporategreenhousegasemitterstakeappropriateactiononclimatechangeinorderto
mitigatefinancialriskandtomaximizethelong-termvalueofassets.
ClimateAction100+isfocusedoncompaniesthatarekeytodrivingtheglobalnetzeroemissionstransition.168focuscompanieshavebeenselectedforengagement.*
ClimateAction100+NetZeroCompanyBenchmarkannuallyassessesfocus
companies'decarbonizationstrategiesandalignmentwitha1.5。Cemissionspathwayasatoolforinvestorstounderstandtheirexposuretoclimate-relatedfinancialrisks
andopportunities.
climate
Actin100+
GlobalInvestorsDrvngBusinessTransition
*AdbriandBoralhavebeenremovedfromtheCA100+focuslistin2024butassessedinthisyear'sBenchmarkassessments.Theirassessmentsareincludedinyear-on-yearcomparisonsaswellascollectivedatasets,butthesecompaniesnolongerhaveindividualscorecardslistedontheCA100+website.FiveRussiancompaniesontheCA100+focuslisthavenotbeenassessedin2024andthereare168companiesontheClimateAction100+focuslistintotal.
Who’sInvolved?
CA100+Net
ZeroBenchmark
ClimateAction100+(CA100+)supports
investorstoengagewithcompaniesonthethreekeyaimsoftheinitiative,drawingon
andprovidingfeedbacktoresearchprovidedwithintheCA100+Benchmark.
CA100+isaninvestor-ledinitiativecomprisedoffivecontributingNetworkseachfocussingondifferentglobalregions:
TransitionPathwayInitiative
IsresponsibleforthemaintenanceofmethodologiesandprovisionofassessmentsofcompaniesagainsttheDisclosureFramework.Theydrawfrom
assessmentsprovidedbytheirpartnerorganisationFTSERussel.
CarbonTrackerInitiative
Researchpartners
manageeachmethodologyaswellastheassessment
ofcompanies.
IsresponsibleforthemaintenanceofmethodologiesandprovisionofassessmentsofcompaniesagainsttheClimateAccountingandAuditandCTICapitalAllocation/TransitionPlanassessmentsforElectricUtilitiesandOilandGascompanies.
RockyMountainInstitute
IsresponsibleforthemaintenanceofmethodologiesandprovisionofassessmentsofcompaniesagainsttheRMICapitalAllocationandTransitionPlan
assessmentsforElectricUtilities,Autos,Steel,CementandAviationcompanies.
InfluenceMap
Isresponsibleforthemaintenanceofmethodologiesandprovisionofassessmentsofcompaniesagainst
theClimatePolicyEngagementAlignmentAssessmentsthatrelatetoIndicator7oftheDisclosureFramework.
29
NetZeroCompany
BenchmarkOverview
TheClimateAction100+NetZeroCompanyBenchmark(henceforththe‘Benchmark’)
evaluatestheperformanceofsomeoftheworld’slargestcorporategreenhousegasemitterswithrespecttotheirnetzerotransition,andtheinitiative’sthreehigh-levelgoals:emissionsreduction,climategovernance,andclimate-relateddisclosure.
TheBenchmarkisnotadisclosuremechanismordatabaseitself,butratheranassessmenttool,drawingondistinctanalyticalmethodologiesanddatasetsfrompublicandself-
discloseddatafromcompanies.
TheBenchmarkiscategorisedintotwotypesofassessments:
DisclosureFrameworkIndicators,assessedbytheTransitionPathwayInitiativeCentreandFTSERussell,anLSEGbusiness,whichevaluatetheadequacyofcorporatedisclosure.
AlignmentAssessments,assessedbytheCarbonTrackerInitiative,InfluenceMapandRMI,whichevaluatethealignmentofcompanyactionswiththeParisAgreementgoals.
YoucanfindmoreinformationaboutthesedifferentassessmentsonourwebsiteandintheAnnexofthispresentation.
Contents
1.ExecutiveSummaryPages8-11
2.DisclosureFrameworkResultsPages13-27
3.AlignmentAssessmentResults
oCapitalAllocationAlignmentAssessments|pages29-38
oClimatePolicyEngagementAlignment|pages40-44
oClimateAccountingandAuditAssessment|pages46-47
oEmissionsIntensityMetrics|page50
4.Annex
BenchmarkoverviewandDisclosureFrameworksectoranalysis|pages52-59
ExecutiveSummary
Mostcompanieshavesetnetzeroby2050emissionstargetsfortheirownoperationsandassignedboardresponsibilityforclimateriskoversight,
demonstratingwidespreadrecognitionthatclimateriskisfinancialrisk.
80%
ofcompanieshavesetanambitiontoreachnetzeroby2050or
sooneronatleast
Scope1and2emissions(Metric1.1.a).
Thisisupfrom51%inthe
firstBenchmarkassessments(March2021).
88%
ofcompaniesare
publiclycommittedtoimplementthe
recommendationsoftheTaskForceon
Climaterelated
FinancialDisclosures
(TCFD)ORInternationalSustainabilityStandardsBoard(ISSB)Standards(Metric10.1.a).
90%
ofallcompanies
assessedcontinueto
discloseevidenceof
Board-level
oversightofthemanagementofclimatechangerisks(Metric8.1.a).
Decarbonisationis
underwayinkeysectors
Forthefirsttime,thisyear’sBenchmarkpublishesanalysisonhistoricalemissionsreductionsandshowsthatmostofassessedfocuscompanieshavereducedtheiremissionsintensityoverthepastthreeyears,but
fewerarereducingemissionsattheratenecessarytobealignedwitha1.5degreescenario(Indicator11).
22outofthe
29assessedelectricutilitiescompaniesreducedtheir
emissionsintensityinthepast3years,12ofthesealignedwith
1.5°C.
All11CA100+
focusassessedintheAutosectorreducedtheiremissions
intensityoverthelast3years,5ofthese
werealignedwith1.5°C.
5outof10diversified
miningcompanieshavereduced
emissionsintensityoverthepast3years,allofwhichare1.5°Caligned.
8of11assessed
cementcompaniesreducedemissionsinthepastthreeyears,3ofthesealignedwith1.5°C.
All5airlines
reducedtheir
emissionsintensityoverthepast3
years,allofthesewerealignedwith1.5°C.
6of9steel
companiesreducedemissionsintensityinthepastthreeyears.
Allcompanieswillneedtokeepaligningtheiremissionsintensityoverthenext5yearstoachievetheIEANZEtargetfortheirsectors.RMIprovidesadditionalassessmentsforSteel,CementandAviationthathelpinvestorstounderstandthis.
Companieshavemadethemostprogressin
disclosureofkeyclimatetransitionplanningmetricsthatareimportanttoinvestors
DecarbonisationStrategy
Morecompaniesarepresentingadecarbonisationstrategythatexplainshowtheyintendto
meettheirmedium-andlong-termGHGreductiontargets
andspecifiestheroleofclimatesolutions(Indicator5).*
Climate
Solutions
Morecompanieshavedisclosedrevenueorproductionalreadygeneratedfromclimate
solutions(Metric5.2.a).Alarge
majorityofthesecompanies
havesetatargettoincrease
revenueorproductionfrom
climatesolutions,signaling
additionalclearcommitmentstoinvest(Metric6.2.b).
Just
Transition
Whilstthereisstillonlyaminorityoffocuscompaniesdisclosing
detailsrelatedtoJustTransition(Indicator9),therehasbeenanincreaseincompaniesdefiningJustTransitionprinciplesand
committingtoretain,retrainandcompensateworkersaffectedbytheirdecarbonisationstrategy,
withtheelectricpowersectorleadingtheway.
*Note:ChemicalsandDiversifiedMiningcompanieshavenotbeenassessedagainstMetrics5.2.a,5.2.b,6.2.a,or6.2.bfor2024
Thereismoreworktodoforcompaniestodisclose
comprehensiveclimatetransitionplansandtoaligntheirbusinessactivitieswiththeirtargetsandreporting.
CarbonTrackerInitiative’sClimateAccountingandAuditAssessmentshowsthatwhilewehaveseensomeimprovementsindisclosures,
therecontinuestobelittleprogressintheintegrationofParis-alignedassumptionsintoaccounts,ortheprovisionofrelevantsensitivities:
Asignificantmajorityofcompaniesandtheirauditorsstillfailtoprovide,andassess,respectively,Paris-alignedsensitivities.Overall,investorsneedmoretimelyand
accurateinformationtomakeinformedinvestmentdecisions.
Despiteimprovementsincompanydisclosure,capitalallocationalignmentassessmentscontinuetoexhibitlimitedprogress.
CTI’sCapitalAllocationAlignmentAssessmentsshowjustoveraquarteroftheelectricpowercompaniesassessedarealigningtheircoalcapacitywiththeirinterpretationof1.5°Calignment.CTIalsoshowsthatthealignmentofoilandgascompanies'capital
expenditureandbroadertransitionstrategieshasregressedsincethe2023
assessments,increasingtheirexposuretofinancialrisksina1.5°C-alignedfuture.RMI’sassessmentsshowthatinaggregate,alltheassessedcompanies’capacityplansare
misalignedwitha1.5°Cpathway.
Companiesarenoteffectivelyreviewingiftheirclimate
policypositionsarealignedwiththeParisAgreement.
2024hasseenamarginalincreasein
companiesproducingand
improvingthequalityoftheirreviewprocess.However,companiesare
stillnoteffectivelyreviewingiftheirclimatepolicypositionsarealignedwiththeParisAgreement.
Additionally,despiteaimprovedalignmentsinceprevious
iterations,thelargemajorityremainpartiallyalignedintheirclimate
policyengagementactions
DisclosureFrameworkAssessments
Summaryof2024results
TheTPICentre
DisclosureFramework
Assessments
TheDisclosureFrameworkassessedbytheTPICentreevaluatestheadequacyofcorporatedisclosureinrelationtokeyactionscompaniescantaketotoreducerisk/maximizeopportunitybyaligningtheirbusinesseswiththe
ClimateAction100+andParisAgreementgoals.The2024DisclosureFrameworkassessmentshaveincludedminimalchangessincethelastassessmentsin2023allowingforgreatertrackingofcompanies’progressyear-on-year.
Thisyear,theDisclosureFrameworkpresentsthefollowinghighlights:
•Over40%ofcompaniesassessedonCarbonPerformancehavesetlong-termtargetsthatarealignedwithacredible1.5。Cpathway(Sub-indicator2.3).Thisfiguredropsbyabout20percentagepointsforcompanies’
interimtargets.Ofthecompaniesassessed,only20%havesetmedium-termtargets(3.3)and21%havesetshort-termtargets(4.3)thatare1.5。C-aligned.
•Companiesaredisclosingmoreinformationabouttheirdecarbonisationstrategiesthanpreviously.59%ofcompaniesnowsetmedium-andlong-termemissionreductiontargetsandidentifythesetofactionsthey
intendtotaketomeetthesetargets(5.1.a),while26%ofassessedcompaniesquantifythecontributionofindividualdecarbonisationleverstomeetingtheirmedium-andlong-termtargets(Metric5.1.b).
•Whilecompaniesstillrarelydiscloseaplantophaseoutcapitalexpenditureinnewunabatedcarbon-intensiveassetsorproductsbyaspecifiedyear(Metric6.1.a),therehasbeenimprovedyear-on-year
disclosurearoundCAPEXonbothcarbonintensiveassets(37%ofcompaniesscoreonMetric6.1.b)andclimatesolutions(38%ofcompaniesscoreonMetric6.2.a)
•Forthefirsttime,1company(Enel)hasmetallcriteriaonJustTransition(Indicator9).ThisyearhasseenparticularimprovementsinthenumberofcompaniescommittingtoanddefiningtheJustTransition.
ResultsbyIndicator
1%
42%
57%
1%
38%
61%
2%
68%
29%
22%
63%
15%
9%
44%
47%
3%
53%
44%
6%
86%
8%
47%
46%
7%
10%
72%
19%
55%
26%
19%
41%
43%
16%
1.Net-zeroby
2050orsooner
ambition
4.Short-term
GHGReduction
Target
3.Medium-term
GHGReduction
Target
6.CapitalAllocationAlignment
7.ClimatePolicy
Engagement
8.ClimateGovernance
9.JustTransition10.Climate-
relatedDisclosure
11.HistoricalGHG
EmissionsReductions
5.
Decarbonisation
Strategy
2.Long-term
GHGReduction
Target
uNo,assessmentcriterianotmetuAssessmentcriteriapartiallymetuYes,assessmentcriteriamet
Note:ThepercentagesreferencedwithinthisgraphhavebeentakenfromthefullsampleofassessedCA100+focusedcompanieswhichaddsuptoatotalof165companies.Therefore,thepercentageswithinthisgraphdiffertothosepresentingcomparisonsfromthelastassessmentinOctober2023.Comparisonsbetween2023and2024assessmentsexcludecompaniesaddedtotheDisclosure
Frameworkin2024,soconsidersasampleof150companies.
Disclosure
Indicator1:
NetZeroGHGEmissionsby2050(orsooner)Ambition
81%oftheworld’slargestcorporateGHGemitters(133outof165
companies)havenowsetanetzerotargetthatcoversatleasttheirScope1and2emissions(Metric1.1.a).
Thishasincreasedby3percentagepointssincelastyear,*andprogress
isdrivenby4companiesintheintheOilandGasandElectricUtilitiessectorswhohavesetnewtargets.
Justunderhalfoffocuscompanies(46%)havesetnetzeroScope3targetsthatcoverthemostrelevantcategoriesfortheirsectors,whereassessed**(Metric1.1.b)however,thishasalsoincreasedsincelastyearby2percentagepoints.*
NocompanieswerefoundtohaverescindedtheirnetzerotargetsacrossScopes1,2or3.
*Comparisonsbetween2023and2024assessmentsexcludecompaniesaddedtotheDisclosureFrameworkin2024,soconsiderasampleof150companies.
**Ofthe165companiesassessedthisiteration,125areassessedonScope3(Metric1.1.b).
Indicator1Breakdown:
NetZeroby2050(orsooner)Ambition
19%
26%
55%
41%
35%
19%
81%
NetZeroAmbition(Indicator1)
Yes,meetscriteria
OverallIndicator
AmbitioncoversScope1and2(Metric1.1.a)AmbitioncoversScope3(Metric1.1.b)
Partial,meetssomecriteriaNo,doesnotmeetcriteria
Disclosure
Indicator2,3and4:
Long-,Medium-andShort-termGHGReductionTarget(s)
Mostfocuscompaniesnowsetlong-term(84%)andmedium-term(85%)GHGreductiontargets(Sub-indicator2.1and3.1).
However,credibleshort-termtargetsetting(Sub-indicator4.1)
continuestopresentachallenge.Thisyear,wehaveseen7companieswhosetargetshaveexpiredand4companieswhohaveremovedtheirshort-termtargets.
Companiesarestillfailingtoaligntheirtargetswiththegoalof
limitingglobalwarmingto1.5°C.*Thisyearnocompanieshave
improvedtheirperformanceonaligningtheirlong-termtargetswitha1.5°Cpathway(Sub-indicator2.3)andtheproportionofcompanieswith1.5°C-alignedtargetsintheshort-termhasdecreasedby3percentagepoints(sub-indicator4.3).However,companieshaveprogressedin
aligningtheirmedium-termtargetsto1.5°CwiththeproportionofcompaniesmeetingallcriteriaonSub-indicator3.3improvingby4percentagepoints.*
*Comparisonsbetween2023and2024assessmentsexcludecompaniesaddedtotheDisclosureFrameworkin2024,soconsidersasampleof150companies.
**ThecomparablesubsetofcompaniesassessedonCarbonPerformanceis112companies.
Note:thenumberofcompaniesassessedonCarbonPerformancethisiterationis120,asthisiswhatisshowninthechartofthe2.3,3.3,and4.3.
Sub-indicators2.1,3.1and4.1Breakdown:
Long-,Medium-andShort-termGHGReductionTarget(s)
16%
84%
15%
85%
55%
45%
Medium-termTarget(Sub-indicator3.1)
Long-termTarget(Sub-
indicator2.1)
Short-termTarget(Sub-
indicator4.1)
Sub-indicators2.3,3.3and4.3Breakdown:
Alignmentoftargetsto1.5°C
59%
80%
79%
41%
20%
21%
No,doesnotmeetcriteria
Yes,meetscriteria
Short-termTarget(Sub-indicator4.3)
Long-termTarget(Sub-indicator2.3)
Medium-termTarget(Sub-indicator3.3)
Yes,meetscriteriaNo,doesnotmeetcriteria
Disclosure
Indicator5:
DecarbonisationStrategy
Companiesaredisclosingmoreinformationabouttheirdecarbonisationdeliverystrategiesandthenumberof
companiesmeetingallcriteriaforIndicator5Metricsishigherin
2024than2023.
2024resultshaveshownthefollowingimprovements:
•Thisyeartherehasbeenanincreaseinthenumberof
companieswhichhavefullyquantifieddecarbonisationstrategiesthatexplainhowtheyintendtomeettheirmedium-andlong-termGHGreductiontargets(Sub-
indicator5.1).7ofthese150companiesscore‘Yes’for5.1asopposedtojust4lastyear).**
•Morecompaniesarereportingeitherexistingsalesand
production,ortargetedsalesandproduction,fromclearly
definedclimatesolutions(Sub-indicator5.2).2024resultshaveshownthattherehasbeenanoverallimprovementacrossall
metricsonSub-indicator5.2(by2-4percentagepoints)since2023.*
*Comparisonsbetween2023and2024considerasampleof133companies.
**Theincreasein‘Yes’scoresonthisSub-indicatorisdespitetheinclusionthisyearofademandingnewmetric(5.1.d)whichwasBetainV2.0andthereforenotpreviouslyincorporatedincompanyscoresfortheSub-indicator.
Note:Metric5.1.cassessmentiscontingentonmeetingcriteriaforMetric5.1.b.
DiversifiedMiningandChemicalscompanieshavenotbeenassessedagainstMetrics5.2.aand5.2.bfor2024.
Sub-indicator5.1Breakdown:
Detailonactions,levers,offsetsandabatementmeasures
74%
26%
2%
93%
5%
90%
10%
41%
55%
4%
41%
59%
Abatement
Measures(Metric
5.1.d)
Sub-indicator5.1Actions(Metric5.1.a)Levers(Metric5.1.b)Offsets(Metric5.1.c)
OverallIndicator
No,doesnotmeetcriteria
Partial,meetssomecriteriaNotApplicable
Sub-indicator5.2Breakdown:
SpecifyingtheRoleofClimateSolutions
12%
18%
50%
21%
12%
67%
22%
12%
49%
37%
Sub-indicator5.2Disclosure(Metric5.2.a)Target(Metric5.2.b)
OverallIndicator
Yes,meetscriteriaNo,doesnotmeetcriteriaPartial,meetssomecriteriaNotAssessedNotApplicable
Disclosure
Indicator6:
CapitalAllocation
Companiesareincreasingtransparencyaroundcapitalallocation(Sub-indicator6.1).
2024resultsshowthefollowingimprovements:
•Threecompanieshaveimprovedtheirperformancebyexplicitly
statingthattheywill(oralreadyhave)phasedoutcapital
expenditureinnewunabatedcarbon-intensiveassetsorproducts(Metric6.1.a).*
•Theproportionofcompaniesdisclosingthestatedvalueoftheir
capitalexpenditurethatisgoingtowardsunabatedcarbon-
intensiveassetsorproductshasincreasedby19percentagepoints(Metric6.1.b).*AroundhalfofthisincreaseisduetoisduetoincreaseddisclosurefromEnergysectorcompanies.
•ForAutos,UtilitiesandOilandGascompanies,RMIandCTI’scapitalallocationassessments,displayedlaterinthepresentation,provideusefulinformationontheextenttowhichcompanies’expenditureisalignedwithnetzero.
*Comparisonsbetween2023and2024assessmentsexcludecompaniesaddedtotheDisclosureFrameworkin2024,soconsidersasampleof150companies.
Sub-indicator6.1Breakdown:
CarbonIntensiveAssets:Phase-outandInvestment
62%
96%
35%
3%
4%
63%
37%
Sub-indicator6.1Phase-out(Metric6.1.a)Investment(Metric
6.1.b)
OverallIndicator
uYes,meetscriteriauPartial,meetssomecriteriauPartial,meetssomecriteria
Duetoroundingofpercentagesinthedataanalysis,thetotalsformetric6.2.bdonotequal100%
Disclosure
Sub-indicator6.2Breakdown:
RecentandfutureCapEx-ClimateSolutions
Indicator6:
1%
12%
46%
20%
22%
12%
55%
32%
12%
56%
33%
CapitalAllocation
AquarterofallassessedcompaniesaredisclosingbothcurrentandfutureCapExonclimatesolutions(Sub-indicator6.2).
In2024:
•Overathirdofassessedcompanies(38%-55of146assessed
companies)aredisclosingthestatedvalueoftheircapital
expenditureallocatedtowardsclimatesolutions(Metric6.2.a).
•Aroughlysimilarportionofassessedcompanies(37%-54of146
assessedcompanies)aredisclosingthestatedvalueoftheircapital
expenditurethattheyintendtoallocatetoclimatesolutionsinthefuture(Metric6.2.b).
Sub-indicator6.2
FutureValueIntended
(Metric6.2.b)
StatedValue
Committed(Metric
6.2.a)
•Alargemajority(78%)ofcompaniesthathavesetatargetto
OverallIndicator
increaserevenueorproductionfromclimatesolutions(inother
wordsreceived‘Yes’onMetric5.2.b)havealsodisclosedatleastsomevalueofCapExtheyintendtoallocatetowardstheseclimate
solutions(Metric6.2.b).
Yes,meetscriteria
NotAssessed
No,doesnotmeetcriteria
Partial,meetssomecriteriaNotApplicable
Note:DiversifiedMiningandChemicalscompanieshavenotbeenassessedagainstMetrics5.2.aand5.2.bfor2024.
Disclosure
Indicator7:
ClimatePolicyEngagement
OnlyonecompanymeetsallcriteriaonIndicator7(Unilever).With42%ofallcompaniesmeetingatleastsomerequirementsthisyear,theproportionofcompaniespartiallymeetingthiscriteriahas
increasedbyabout3percentagepointssince2023.*
Thebiggestimprovementhasbeenseenincompaniespublishingreviewsoftheirtradeassociations’climatepositions/alignment
withtheParisAgreementanddisclosingwhatactionsweretakenasaresult(Metric7.2.b).Ofthe150companiesassessedacrossbothyears,39%ofcompaniesmeetthecriteriain2024whichisanincreaseof4percentagepointssince2023.*
InfluenceMap’sClimatePolicyEngagementAlignmentAssessmentresultscomplementtheseassessmentsandshouldbeviewed
alongsidethem.Youcanreadmoreabouttheseassessmentslaterinthispresentation.
*Comparisonsbetween2023and2024assessmentsexcludecompaniesaddedtotheDisclosureFrameworkin2024,soconsidersasampleof150companies.
Indicator7andSub-indicatorsBreakdown:
ClimatePolicyEngagement
57%
42%
64%
32%
4%
71%
24%
5%
Indicator7
CommitmenttoParis-
alignedlobbying(Sub-
indicator7.1)
Tradeassociationlobbying
consistency(Sub-indicator
OverallIndicator
7.2)
Yes,meetscriteriaPartial,meetssomecriteriaNo,doesnotmeetcriteria
Duetoroundingofpercentagesinthedataanalysis,thetotalsforthisgraphdonotallequal100%
Disclosure
Indicator8:
ClimateGovernance
Thenumberofcompaniesdisclosingontheoversight,incentivesandcompetencyoftheirBoardformanagingclimaterelatedrisk
(Indicator8)hasincreasedfrom5companiesin2023to10in2024.*
90%ofallcompaniesassessedcontinuetodiscloseevidenceof
board-leveloversightofthemanagementofclimatechangerisks(Metric8.1.a).Only51%ofcompanieshadanamedpositionatBoardlevelwithresponsibilityforclimatechange(Metric8.1.b).
Although53%ofassessedcompanieshadclimateperformanceKPIsthatinfluencedthesalaryoftheirCEOorseniorexecutives(Metric8.2.a),theseKPIswereonlylinkedtoprogresstowardsachievingthecompany’spubliclydisclosedGHGreductiontargetsin28%ofcases(Metric8.2.b).
*Comparisonsbetween2023and2024assessmentsexcludecompaniesaddedtotheDisclosureFrameworkin2024,soconsidersasampleof150companies.
Indicator8andSub-indicatorBreakdown:
ClimateGovernance
8%
86%
6%
47%
25%
28%
67%
22%
12%
10%
39%
51%
Boardcapabilities(Sub-indicator8.3)
Indicator8Boardoversight(Sub-
Executive
renumeration(Sub-
OverallIndicator
indicator8.1)
indicator8.2)
uYes,meetscriteriaaPartial,meetssomecriteriauNo,doesnotmeetcriteria
Sub-indicator8.1Breakdown:
BoardOversight
39%
10%
51%
10%
49%
90%
51%
Sub-indicator8.1Boardcommitteeoversight
(Metric8.1.a)
OverallIndicator
Namedpositionresponsibleforclimate(Metric8.1.b)
uYes,meetscriteriauNo,doesnotmeetcriteriauPartial,meetssomecriteria
Disclosure
Indicator8:
ClimateGovernance
Thoughitremainsthetopicwiththelowestperformancefor
companiesonthisIndicator,thenumberofcompaniesassessinganddisclosingtheclimate-relatedcapabilities/competenciesoftheir
Boardsandhowthesearedeveloped(Sub-indicator8.3)hasincreasedfrom8companiesto19companiesin2024.*
ThepercentageofcompaniesdisclosingtheirBoard’scompetencieswithrespecttomanagingclimaterisksandopportunitiesand
disclosingtheresultsofthisassessment(Metric8.3.a)hasincreasedfrom26%to35%in2024*.
ThenumberofcompaniesprovidingdetailsonthecriteriatheyusetoassesstheirBoard’scompetencieswithrespecttomanaging
climaterisksandopportun
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