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The report claims Shell is the most carbon-intensive oil company globally, with its production intensity projected to rise by 85% due to a shift toward oil sands, oil shale, and liquefied natural gas (LNG). It documents a history of gas flaring in Nigeria, alleging that internal documents show Shell prioritized profit over ending the practice. The report further asserts that Shell engages in 'greenwashing' by promoting limited renewable initiatives while lobbying against fuel quality directives and emissions trading reforms in the European Union and climate legislation in the United States.

The report examines the carbon-intensive nature of steel production, highlighting ArcelorMittal South Africa's (AMSA) increasing emissions and its impact on local communities in the Vaal triangle. It argues that ArcelorMittal Group maintains a double standard by prioritizing decarbonization in Europe over the Global South. The document identifies financial institutions (such as ABSA and the IFC) and the automobile industry (including Ford and Toyota) as key stakeholders with the leverage to push for a fossil-free transition. It recommends that ArcelorMittal end coal use by 2040 and provide verifiable asset-by-asset transformation plans by 2025.

The report argues that while scientists identified ocean plastic pollution in the 1950s, the petrochemical and petroleum industries were aware of the issue by the 1970s. It details how industry actors participated in early workshops on marine pollutants and packaging waste, often framing the non-biodegradable nature of plastic as a benefit for landfills while privately acknowledging disposal problems. The document further asserts that the industry has historically shifted responsibility to consumers and fought regulations on single-use plastics, such as bag bans in California and Seattle, despite knowing the environmental impact of their products.

The report argues that the UAE used extensive PR campaigns to rebrand itself as a climate leader to secure the hosting of COP28, while simultaneously planning to expand oil and gas production. It identifies 18 agencies that worked for the UAE, COP28, ADNOC, or Masdar between 2021 and 2023, noting that many of these firms simultaneously held contracts with major fossil fuel polluters. The document details specific tactics used to manipulate public opinion, including the editing of Wikipedia pages by COP28 staff and the use of AI-generated social media bots for astroturfing. It concludes by calling on the creative industry to stop working with fossil fuel clients to support a genuine energy transition.

The report examines the rise of "responsibly sourced gas" certification, specifically focusing on the certifier MiQ and its clients ExxonMobil and EQT. It contends that these certifications focus narrowly on methane emissions to create a "responsible" image for companies with poor environmental justice records, while the goal of certifying the entire global gas market by 2030 necessitates an increase in production that is incompatible with limiting global warming to 1.5°C.

Global Witness reports that BASF's subsidiary, Wintershall Dea, continued extracting and transporting Russian gas in 2022 despite BASF's public commitment to wind down non-food businesses in Russia. The brief estimates that Russian gas transported by Wintershall across Germany in early 2022 was worth over €14 billion and that the subsidiary earned €400 million from Siberian fields between January and March 2022. It highlights BASF CEO Martin Brudermüller's lobbying to maintain these supplies to avoid economic crisis, while noting that Wintershall's partnership with Gazprom has increased Russia's leverage over Germany's energy security.

Global Witness reports that between February 24 and March 21, 2022, over 360 ships carrying approximately 39.3 million barrels of crude oil, 7.52 million barrels of fuel oil, 473,000 tonnes of LNG, and 2.82 million tonnes of coal from Russian ports were insured by members of the International Group of P&I Clubs (IGP&I). The document asserts that this insurance, required by EU law and international conventions, facilitates the trade of 'conflict fuel' that funds Russia's war in Ukraine. While the IGP&I acknowledges that collective withdrawal of cover could have an 'immediate effect' on volumes, it claims this would only cause a 'limited short-term hiatus' as owners might seek alternative insurance. Only one club, Gard, responded to inquiries about excluding such shipowners, arguing that withdrawing protection could expose 'innocent third parties to risks'.

Global Witness asserts that BP's claim of alignment with Paris climate goals is false, as more than half of its planned $140 billion investment in oil and gas over the next decade involves new extraction. The organization contends that BP's models rely on an improbable 14,000% increase in Carbon Capture and Storage (CCS) capacity over 20 years to justify continued fossil fuel production, whereas IPCC findings suggest a need for a 40% drop in oil and gas production over the next decade.

Global Witness estimates that financial institutions in the EU, UK, US, and China generated $1.74 billion in weighted revenues from $157 billion in deals with 20 major agro-industrial companies linked to deforestation between 2016 and 2020. The report highlights a systemic failure of voluntary commitments, noting that major banks like JPMorgan, HSBC, and BNP Paribas continue to fund companies involved in illegal land conversion and human rights abuses in the Amazon, Southeast Asia, and Africa. It argues that these profits should be viewed as a 'forest debt' owed to affected communities and calls for mandatory government regulation to replace ineffective voluntary policies.

The report identifies 'coronavirus profiteers' across the meat, auto, airline, logging, and fossil fuel industries who lobbied for deregulation and subsidies during the pandemic. It contrasts these with 'climate heroes'—including certain European automakers, EU leadership, and specific palm oil companies—who continued to pursue emissions reductions and forest protection. The text emphasizes that weakening environmental protections, such as allowing deforestation and air pollution, increases public health vulnerability to respiratory diseases and future pandemics.

Mighty Earth's report characterizes Cargill as a primary driver of environmental and human rights catastrophes globally. The document details the company's failure to meet its own sustainability commitments, specifically regarding deforestation in the Amazon, Cerrado, and Gran Chaco, as well as the use of child labor in West African cocoa production. It further highlights Cargill's pollution of US air and water and its history of food safety negligence, while urging major clients like McDonald's and Ahold Delhaize to sever ties with the company to force systemic change.

The report by Mighty Earth characterizes Cargill as a major contributor to global deforestation, climate change, and human rights violations. It details the company's role in destroying the Amazon and Gran Chaco ecosystems for soy production, the use of child labor in West African cocoa production, and significant pollution of air and water in the United States. The document highlights a pattern of 'misleading' corporate pledges by CEO David MacLennan, noting that the company often resists expanding sustainability protections to new regions like the Brazilian Cerrado. It specifically criticizes major clients such as Ahold Delhaize, McDonald's, and Sysco for continuing to support Cargill despite their own public sustainability commitments.

The report by Mighty Earth characterizes Cargill as a major contributor to global environmental and human rights crises. It details the company's role in the deforestation of the Amazon, Cerrado, and Gran Chaco for soy production, as well as illegal deforestation in West African national parks for cocoa. The document alleges systemic failures in Cargill's sustainability promises, citing continued use of child slave labor in cocoa harvests and severe water and air pollution in the United States. It concludes that corporate customers like McDonald's and Ahold Delhaize are complicit by continuing to source from Cargill despite the company's documented record of deception and ecological damage.

The General J Gavin Coal Plant in Ohio, owned by Blackstone, is identified as the nation's deadliest coal plant, causing an estimated 244 premature deaths annually. Despite a 62 percent drop in US coal usage between 2008 and 2023 and the availability of Inflation Reduction Act funding for just transitions, Blackstone has not announced a closure plan for the 50-year-old facility. The document warns that unplanned closures, as seen at the Homer City Power Plant in Pennsylvania, devastate local economies and workers.

The document demands that AXA cease providing insurance for new oil and gas projects, divest from unconventional hydrocarbons, and adopt a stricter definition of the Arctic region. It specifically calls for AXA to vote against Total's climate strategy, divest from Fortum due to pro-coal lobbying, and implement an exclusion policy for soy traders linked to deforestation in the Cerrado.

The report examines the Institution of Mechanical Engineers (IMechE), finding a contradiction between its extensive environmental policies and its financial ties to the arms and fossil fuel sectors. While IMechE promotes climate change mitigation and adaptation, it maintains significant corporate links through event sponsorship and a company-based registration scheme. The report highlights a lack of transparency regarding IMechE's £23.2 million investment portfolio and the absence of an overarching ethical investment policy, though some fund managers apply limited screening against coal and tar sands.

The report examines the Institution of Civil Engineers (ICE), finding a contradiction between its 'Charter for Sustainable Development' and its financial activities. While ICE promotes sustainability and adheres to UN Principles for Responsible Investment, the analysis reveals significant investments in fossil fuel companies and financial ties to the arms sector through corporate partners, event sponsors, and education programme supporters. The report notes a lack of transparency regarding the full extent of its investment portfolio and the specific funding levels of its corporate sponsorships.

The Royal Meteorological Society (RMetS) demonstrates a commitment to climate science through its mission and the endorsement of the 2015 Climate Communiqué, but lacks a comprehensive environmental policy for its own operations. While no direct financial links to fossil fuel or arms industries were found in its corporate memberships, events, or education programmes, the society's lack of a specific ethical investment policy and transparency regarding its £670,000 investment portfolio suggests that such links are likely present in its financial holdings.

The document critiques the April 2023 IPO of PT Trimegah Bangun Persada Tbk (NCKL), alleging that the capital increase will fund further environmental degradation and social displacement on Obi Island. It highlights the use of coal-fired power plants (PLTU) for nickel processing, illegal waste disposal into the sea, and workplace fatalities. The report further claims that investors like Glencore and Fidelity International, and several underwriting banks, are violating their net-zero and Paris Agreement commitments by supporting Harita Group.

The document details the climate-related activities of various corporations, including utilities, oil and gas producers, and manufacturers. It tracks their public statements, lobbying spending, and affiliations with trade organizations and think tanks, highlighting discrepancies between public sustainability claims and political actions.