Getting corporate sustainability standards right
Summary
WWF advocates for the Greenhouse Gas Protocol (GHGP), Science Based Targets initiative (SBTi), and ISO to refine their standards to incentivize continued corporate action even when companies struggle to meet targets, particularly regarding scope 3 emissions. Using McDonald's as an example of transparency, WWF suggests that companies should be honest about shortfalls while recommitting to long-term net-zero goals and investing in supply chain resilience.
Key insights
- WWF's objectives for the revision of the Greenhouse Gas Protocol (GHGP), the Science Based Targets initiative (SBTi), and ISO's net-zero standard are to maintain these as the "gold standard" for corporate climate accounting, unlock necessary decarbonization investment, and harmonize processes.
- Scope 3 emissions represent a primary challenge for companies because they rely on indirect influence rather than direct control, and the slow pace of global economic decarbonization makes these goals difficult to achieve.
- McDonald's serves as a model for corporate transparency by admitting it will likely miss its 2030 scope 3 goal while maintaining its long-term net-zero SBTi target and committing $1 billion over ten years to supply chain resilience and mitigation, specifically targeting farm-level interventions and regenerative agriculture.
- WWF views the newly released strategy from SBTi as a positive sign that the organization may begin to recognize a wider array of value chain investments, encourage transparency regarding challenges, and support companies that fall short of their targets.
Cite the original document
- APA
- Spitzer, M. (2026). Getting corporate sustainability standards right. WWF International. https://www.worldwildlife.org/news/perspectives/sustainability-works-hub/sustainability-works-index/getting-corporate-sustainability-standards-right/
- Chicago
- Spitzer, Marty. Getting corporate sustainability standards right. WWF International, 2026. https://www.worldwildlife.org/news/perspectives/sustainability-works-hub/sustainability-works-index/getting-corporate-sustainability-standards-right/.
- Wikipedia
- {{cite press release |last1=Spitzer |first1=Marty |title=Getting corporate sustainability standards right |publisher=WWF International |date=27 May 2026 |url=https://www.worldwildlife.org/news/perspectives/sustainability-works-hub/sustainability-works-index/getting-corporate-sustainability-standards-right/ |access-date=23 October 2026 |via=Climate Insights Directory}}
- BibTeX
- @misc{spitzer2026getting, author = {Spitzer, Marty}, title = {{Getting corporate sustainability standards right}}, publisher = {WWF International}, year = {2026}, month = may, url = {https://www.worldwildlife.org/news/perspectives/sustainability-works-hub/sustainability-works-index/getting-corporate-sustainability-standards-right/}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }
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