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Relevant Standards
- CDP (Carbon Disclosure Project) is a self-reported survey of carbon emissions and policies by companies. Here is an example of Adobe's response to CDP questionnaire. The data they collect is available to paid subscribers.
- Science Based Target Initiative (SBTi) validates companies' climate programs against the Paris Agreement 1.5 degree goals. They publish standards for emissions reductions by industry, the Sectoral Decarbonization Approach, including a spreadsheet tool of the targets, and a list of companies taking action with their emissions reduction targets. There are currently 1750 companies with either approved targets or in the process (committed.) They do not monitor the progress of companies' emissions programs.
- Transition Pathway Initiative (TPI) assess management awareness of climate issues and carbon performance based on International Energy Agency (IEA) Energy Technology Perspectives report. Their methodology is detailed here.
- Climate Action 100+ Net Zero Benchmark is focused on about 160 top emitting companies, relying in part on TPI data. Their 2020 report has detailed information about the companies.
- Greenhouse Gas Protocol sets the standard for corporate emissions calculation. They have published standards guidelines and a sample GHG Protocol calculator.
- Taskforce for Climate Finance Disclosure (TCFD) and Sustainable Accounting Standards Board (SASB) are general guidelines for reporting on climate and sustainability. Take a look at the TCFD disclosures and SASB disclosures for UPS as examples.
- Global Reporting (GRI) is a more comprehensive set of reporting standards. See both Adobe and UPS below for examples of GRI reports.
Examples of Corporate Climate Disclosures
Let's look at a few companies:
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