{"query_echo":{"q":"","filters":{"analysis_type":["corporate disclosure analysis"]},"warnings":[{"code":"facet_value_not_in_vocabulary","message":"Value 'corporate disclosure analysis' for facet 'analysis_type' is not in the controlled vocabulary."}]},"total":{"value":7,"relation":"eq"},"page":1,"page_size":20,"self":"https://climateinsightsdirectory.org/api/v1/search?analysis_type=corporate+disclosure+analysis","stability":"beta","ai_marking":{"digital_source_type":{"uri":"http://cv.iptc.org/newscodes/digitalsourcetype/trainedAlgorithmicMedia","name":"Created using Generative AI"},"notice":"Summary and key insights are generated using artificial intelligence."},"results":[{"id":"mearth-000130","url":"https://climateinsightsdirectory.org/document/mearth-000130","title":"CEO Note: A world first on methane","publisher":{"name":"Mighty Earth","organization":"mighty-earth"},"document_type":"statement","language":"en","date_published":"2025-07-25","source_url":"https://mightyearth.org/article/ceo-note-a-world-first-on-methane/","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"Albert Heijn, the largest retailer in The Netherlands, has disclosed that methane accounted for approximately 14% of its total climate pollution last year as part of its Scope 3 emissions. This marks a first for major supermarkets, contradicting previous industry claims that such calculations were too complex. The author calls for Ahold Delhaize to extend this disclosure to its US-based brands and urges retailers to implement concrete reduction strategies, such as promoting plant-based alternatives and requiring suppliers to set methane targets.","ai_generated":true,"unit":"mearth-000130#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"Albert Heijn, the largest retailer in The Netherlands and a flagship brand of Ahold Delhaize, is the first major supermarket to publicly disclose its methane emissions, reporting that methane made up about 14% of its total climate pollution last year within its Scope 3 emissions.","ai_generated":true,"unit":"mearth-000130#insight-1","date_modified":"2026-10-23"},{"text":"Research by Mighty Earth and the Changing Markets Foundation previously found that none of the 20 largest global supermarket chains reported methane emissions, despite the influence of livestock in their supply chains.","ai_generated":true,"unit":"mearth-000130#insight-2","date_modified":"2026-10-23"},{"text":"The MethaneSAT satellite, which had identified high methane emissions from agriculture specifically in the US Midwest, has ceased functioning, creating a gap in global monitoring efforts.","ai_generated":true,"unit":"mearth-000130#insight-3","date_modified":"2026-10-23"},{"text":"Mighty Earth is urging Ahold Delhaize to expand methane disclosure to its US supermarket chains, including Food Lion, Giant, Hannaford, and Stop & Shop, and is calling for retailers to reduce emissions by investing in alt proteins and increasing plant-based sales.","ai_generated":true,"unit":"mearth-000130#insight-4","date_modified":"2026-10-23"}],"climate_tags":["methane emissions","Scope 3","livestock","methane leak"],"geography_discussed":["United States"],"frame_perspective":[],"analysis_type":["corporate disclosure analysis","policy advocacy"]},{"id":"wmbco-000188","url":"https://climateinsightsdirectory.org/document/wmbco-000188","title":"FROM RISK TO REWARD: Accelerating corporate action in the palm oil sector","publisher":{"name":"We Mean Business Coalition","organization":"we-mean-business-coalition"},"document_type":"report","language":"en","date_published":"2019-03-20","source_url":"https://www.wemeanbusinesscoalition.org/blog/from-risk-to-reward-accelerating-corporate-action-in-the-palm-oil-sector/","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The document introduces a report focusing on the actions of companies involved in the Indonesian palm oil value chain, utilizing data from CDP's global disclosure platform to help investors and purchasing organizations drive accountability and deforestation-free outcomes.","ai_generated":true,"unit":"wmbco-000188#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"In 2018, 7,018 of the world's largest companies used CDP's global disclosure platform to report on climate, water, and forest-related risks and impacts, with 455 of those companies specifically disclosing information regarding deforestation risks and impacts.","ai_generated":true,"unit":"wmbco-000188#insight-1","date_modified":"2026-10-23"},{"text":"CDP's forest data is utilized by 14 purchasing organizations to improve accountability and insight within global supply chains, and by over 525 institutional investors representing US$ 96 trillion to inform investment decisions and engage portfolio companies.","ai_generated":true,"unit":"wmbco-000188#insight-2","date_modified":"2026-10-23"}],"climate_tags":["deforestation","climate risk","water security"],"geography_discussed":["World"],"frame_perspective":[],"analysis_type":["corporate disclosure analysis"]},{"id":"client-000568","url":"https://climateinsightsdirectory.org/document/client-000568","title":"Glencore’s corporate reporting regarding coal: potential legal risks","publisher":{"name":"ClientEarth","organization":"clientearth"},"document_type":"statement","language":"en","date_published":"2017-05-22","source_url":"https://www.clientearth.org/media/snaiwmqu/glencore-corporate-reporting-regarding-coal-potential-legal-risks-ce-en.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"ClientEarth has alerted Glencore and its investors to potential legal risks arising from the company's 2016 corporate reporting. The organization contends that Glencore's assertions—specifically that its coal assets will not become stranded and that demand will continue to grow—ignore critical market trends and independent analyses. ClientEarth highlights that the omission of disruptive factors, such as the rise of renewables and peaking demand in China, could be viewed as reckless or fraudulent under the UK's Financial Services and Markets Act 2000, potentially granting shareholders the right to claim compensation for losses.","ai_generated":true,"unit":"client-000568#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"ClientEarth asserts that Glencore's 2016 Annual Report provides a misleading impression of the low carbon transition's impact by relying on challenged assumptions and omitting significant market trends that could depress coal demand.","ai_generated":true,"unit":"client-000568#insight-1","date_modified":"2026-10-23"},{"text":"Glencore's public claims that its coal business will remain viable and that absolute demand for coal will grow are contradicted by independent research from the IEA, Royal Dutch Shell, and Anglo American.","ai_generated":true,"unit":"client-000568#insight-2","date_modified":"2026-10-23"},{"text":"The document identifies several disruptive trends omitted from Glencore's analysis, including competition from cheaper renewables and gas, the peaking of seaborne coal demand in China, and India's efforts to reduce dependence on imported coal.","ai_generated":true,"unit":"client-000568#insight-3","date_modified":"2026-10-23"},{"text":"Under Section 90A of the UK Financial Services and Markets Act 2000, Glencore could be liable for compensation if it is found that managerial responsibilities were discharged recklessly or fraudulently regarding misleading published information.","ai_generated":true,"unit":"client-000568#insight-4","date_modified":"2026-10-23"}],"climate_tags":["coal","energy transition","stranded asset","climate risk","renewable energy","natural gas","carbon capture and storage","climate finance","Paris Agreement"],"geography_discussed":["United Kingdom","People's Republic of China","India","Switzerland"],"frame_perspective":[],"analysis_type":["legal risk assessment","corporate disclosure analysis"]},{"id":"ucs-000382","url":"https://climateinsightsdirectory.org/document/ucs-000382","title":"The Climate Accountability Scorecard","publisher":{"name":"Union of Concerned Scientists","organization":"union-of-concerned-scientists"},"document_type":"report","language":"en","date_published":"2016-10","source_url":"https://www.ucs.org/sites/default/files/attach/2016/10/climate-accountability-scorecard-appendix-climate-risk-disclosure.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The report evaluates the climate risk disclosure practices of several major fossil fuel companies, including Arch Coal, BP, Chevron, ConocoPhillips, CONSOL Energy, ExxonMobil, Peabody Energy, and Royal Dutch Shell. It scores companies across four categories: regulatory risks, physical risks, market/indirect risks, and corporate governance. While most companies provide detailed analysis of regulatory risks, the report finds widespread failures in disclosing the specific role of climate change in physical risks and a near-total absence of disclosure regarding corporate governance on climate issues.","ai_generated":true,"unit":"ucs-000382#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"Most evaluated companies, including Arch Coal, BP, Chevron, ConocoPhillips, and CONSOL Energy, received 'Good' scores for disclosing regulatory risks because they provided detailed analyses of existing and proposed laws and their potential financial impacts.","ai_generated":true,"unit":"ucs-000382#insight-1","date_modified":"2026-10-23"},{"text":"There is a systemic failure among the analyzed companies to link physical risks—such as extreme weather—directly to climate change. Arch Coal, BP, Chevron, and Royal Dutch Shell were scored 'Poor' for acknowledging weather risks without identifying climate change as a contributor.","ai_generated":true,"unit":"ucs-000382#insight-2","date_modified":"2026-10-23"},{"text":"Corporate governance disclosure regarding climate-related risks is almost entirely absent across the sampled companies. Arch Coal, BP, Chevron, ConocoPhillips, and Peabody Energy received 'Egregious' scores for providing no such disclosure.","ai_generated":true,"unit":"ucs-000382#insight-3","date_modified":"2026-10-23"},{"text":"Royal Dutch Shell provided minimal governance disclosure, noting that climate change was a key topic for its board's Corporate and Social Responsibility Committee in 2015, but it failed to describe specific climate-related governance structures.","ai_generated":true,"unit":"ucs-000382#insight-4","date_modified":"2026-10-23"},{"text":"Companies like BP and Chevron identify market risks such as shifting consumer preferences and competition from renewable energy, but the report rates these disclosures as 'Fair' due to limited analysis of specific financial impacts.","ai_generated":true,"unit":"ucs-000382#insight-5","date_modified":"2026-10-23"},{"text":"ExxonMobil and Royal Dutch Shell were scored 'Poor' on regulatory risk disclosure because they mentioned general risks associated with climate laws without identifying specific regulations or effects particular to their own companies.","ai_generated":true,"unit":"ucs-000382#insight-6","date_modified":"2026-10-23"},{"text":"Peabody Energy received the lowest overall score for fully disclosing climate risks ('Poor' -5), characterized by a lack of physical risk disclosure and broad, non-specific mentions of market risks.","ai_generated":true,"unit":"ucs-000382#insight-7","date_modified":"2026-10-23"}],"climate_tags":["carbon price","greenhouse gas emissions","renewable energy","carbon capture and storage","fossil-fuel divestment","Paris Agreement","Clean Power Plan","European Union Emission Trading Scheme 1"],"geography_discussed":["United States","European Union","People's Republic of China","Canada","Australia","South Africa","California","Quebec","Norway","Brazil"],"frame_perspective":[],"analysis_type":["corporate disclosure analysis","benchmarking"]},{"id":"ucs-000836","url":"https://climateinsightsdirectory.org/document/ucs-000836","title":"Marathon Petroleum Letter 2-25-15 JC 2","publisher":{"name":"Union of Concerned Scientists","organization":"union-of-concerned-scientists"},"document_type":"statement","language":"en","date_published":"2015-02-25","source_url":"https://www.ucsusa.org/sites/default/files/attach/2015/02/marathon-petroleum-letter-investors.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"Investors and the Union of Concerned Scientists (UCS) are calling on Marathon Petroleum to improve its public disclosures regarding the physical risks of climate change. They argue that the company's SEC Form 10-K filings fail to address the vulnerability of coastal refineries to sea level rise and storm surges, despite evidence of past disruptions and scientific projections for the Gulf of Mexico.","ai_generated":true,"unit":"ucs-000836#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"Marathon Petroleum has failed to disclose physical risks from climate change in its SEC Form 10-K filing, despite the vulnerability of its coastal refineries to enhanced storm surge and sea level rise, particularly at the Texas City, Texas refinery.","ai_generated":true,"unit":"ucs-000836#insight-1","date_modified":"2026-10-23"},{"text":"The company's coastal facilities, including the Galveston Bay and Texas City refineries in Texas and the Garyville refinery in Louisiana, face material financial risks from storm surges and sea level rise, which could lead to diminished refining utilization, facility closure, or supply chain disruptions.","ai_generated":true,"unit":"ucs-000836#insight-2","date_modified":"2026-10-23"},{"text":"The material impact of severe weather was demonstrated in 2012 when Hurricane Isaac reduced operating capacity at the Garyville, Louisiana refinery, necessitating a loan of one million barrels of crude oil from federal emergency reserves.","ai_generated":true,"unit":"ucs-000836#insight-3","date_modified":"2026-10-23"},{"text":"Scientific projections indicate that the Gulf of Mexico is likely to experience one to three feet of sea level rise over the next 100 years, with some areas potentially seeing up to 1.7 feet within 25 years; Galveston, Texas has already seen over one foot of rise in the last 50 years.","ai_generated":true,"unit":"ucs-000836#insight-4","date_modified":"2026-10-23"}],"climate_tags":["sea level rise","storm surge","climate finance"],"geography_discussed":["World","Texas","Louisiana","Gulf of Mexico","Galveston","Texas City","Garyville"],"frame_perspective":[],"analysis_type":["corporate disclosure analysis","risk assessment"]},{"id":"ucs-001237","url":"https://climateinsightsdirectory.org/document/ucs-001237","title":"Valero Letter 2-25-15 JC 2","publisher":{"name":"Union of Concerned Scientists","organization":"union-of-concerned-scientists"},"document_type":"statement","language":"en","date_published":"2015-02-25","source_url":"https://www.ucsusa.org/sites/default/files/attach/2015/02/valero-letter-investors.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"A letter from investors and the Union of Concerned Scientists (UCS) to Valero Energy Corporation requesting the disclosure of physical climate risks at its coastal refineries. The authors argue that Valero has failed to report material risks related to sea level rise and storm surge in its SEC Form 10-K filings, despite the vulnerability of facilities in Texas and Louisiana and previous disclosures made by the former owner of the Meraux refinery.","ai_generated":true,"unit":"ucs-001237#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"Valero Energy Corporation has not disclosed physical risks from climate change in its SEC Form 10-K filings, despite the vulnerability of its coastal refineries and guidance from the U.S. Securities and Exchange Commission (SEC) issued in 2010 regarding the reporting of material regulatory, physical, and indirect risks.","ai_generated":true,"unit":"ucs-001237#insight-1","date_modified":"2026-10-23"},{"text":"The Meraux, Louisiana refinery is identified as having apparent risk from sea level rise and enhanced storm surge; this facility suffered a spill during Hurricane Katrina in 2005 and further damages in 2008.","ai_generated":true,"unit":"ucs-001237#insight-2","date_modified":"2026-10-23"},{"text":"While the previous owner of the Meraux facility, Murphy Oil, disclosed physical risks from climate change in its 2010 SEC Form 10-K, Valero has not done so since acquiring the facility on October 1, 2011.","ai_generated":true,"unit":"ucs-001237#insight-3","date_modified":"2026-10-23"},{"text":"Several other Valero facilities are identified as facing apparent physical financial risks from storm surges and sea level rise, including the Port Arthur, Houston, Texas City, and Corpus Christi facilities in Texas, as well as the St. Charles refinery in Louisiana.","ai_generated":true,"unit":"ucs-001237#insight-4","date_modified":"2026-10-23"},{"text":"Potential material impacts on production and cash flows include facility closure or downtime due to direct damage, danger to employees, environmental contamination releases, and disruptions to power supply, distribution centers, or supply chains.","ai_generated":true,"unit":"ucs-001237#insight-5","date_modified":"2026-10-23"}],"climate_tags":["climate change","sea level rise","storm surge","Climate risk assessment","climate finance"],"geography_discussed":["Louisiana","Texas","Gulf of Mexico","Galveston"],"frame_perspective":[],"analysis_type":["corporate disclosure analysis","risk assessment"]},{"id":"ucs-001118","url":"https://climateinsightsdirectory.org/document/ucs-001118","title":"Tricks of the Trade","publisher":{"name":"Union of Concerned Scientists","organization":"union-of-concerned-scientists"},"document_type":"report","language":"en","date_published":"2014-01","source_url":"https://www.ucs.org/sites/default/files/2019-09/tricks-of-the-trade.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The report analyzes 1,824 public responses to a 2013 CDP questionnaire to reveal that many companies fail to disclose their influence on climate policy through trade associations. It finds that companies often hold climate positions inconsistent with the associations they fund or lead, yet struggle to influence those groups' agendas. The authors argue that current U.S. laws allow corporations to obstruct climate action without accountability and call for the SEC to mandate the disclosure of both direct and indirect political activities.","ai_generated":true,"unit":"ucs-001118#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"A significant number of companies avoid public disclosure of their climate-related political activities. Out of 5,557 companies that received the CDP climate change questionnaire, only 1,824 (33 percent) provided public responses. Notable non-participants included 97 Global 500 companies, such as Apple, Amazon, and Facebook, and 166 companies from the S&P 500, including Comcast and the Southern Company.","ai_generated":true,"unit":"ucs-001118#insight-1","date_modified":"2026-10-23"},{"text":"Many companies do not report their influence on climate policy through trade associations, despite the prevalence of such activity. Only 57 percent of companies responding publicly to the CDP questionnaire indicated they influence climate policy via trade groups, although this figure rises to 72 percent among Global 500 companies.","ai_generated":true,"unit":"ucs-001118#insight-2","date_modified":"2026-10-23"},{"text":"Companies frequently fail to disclose their seats on the boards of major trade associations even when specifically asked. For the National Association of Manufacturers (NAM), only one in five publicly responding board-member companies acknowledged their seat. For the U.S. Chamber of Commerce (COC), only one company (UPS) out of 32 public respondents disclosed its board membership.","ai_generated":true,"unit":"ucs-001118#insight-3","date_modified":"2026-10-23"},{"text":"There is a notable disconnect between the climate policy positions of companies and the trade associations they belong to. Ninety-five companies reported that at least one of their trade groups held a position partially or wholly inconsistent with their own. For example, The Clorox Company stated its position was inconsistent with the NAM because Clorox supports national climate legislation while the NAM has challenged EPA greenhouse gas regulations.","ai_generated":true,"unit":"ucs-001118#insight-4","date_modified":"2026-10-23"},{"text":"Companies report significant difficulty in influencing the climate positions of their trade associations. Board members from Statoil and Royal Dutch Shell indicated they had limited ability to direct or advocate for major positive climate legislation within the American Petroleum Institute (API). Some companies, like General Electric (GE), choose to advance climate goals through other coalitions because they find influencing their trade associations unproductive.","ai_generated":true,"unit":"ucs-001118#insight-5","date_modified":"2026-10-23"},{"text":"The U.S. Securities and Exchange Commission (SEC) has faced pressure to require publicly traded companies to disclose political activities, but has resisted doing so. A 2011 petition for such a rule gained over 640,000 signatures, yet the SEC removed the rule from its 2014 agenda following opposition from 29 trade and business groups, including the COC and NAM.","ai_generated":true,"unit":"ucs-001118#insight-6","date_modified":"2026-10-23"}],"climate_tags":["climate policy","Climate risk assessment","greenhouse gas emissions","obsidian"],"geography_discussed":["World"],"frame_perspective":[],"analysis_type":["policy analysis","corporate disclosure analysis"]}]}