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The report finds that the five largest incumbent light-duty vehicle manufacturers are making inadequate progress in transitioning to electric mobility. Most assessed companies have 2030 emission reduction targets that are critically insufficient and long-term net-zero pledges that lack concrete substantiation. While some companies have committed to procuring near-zero emission steel and aluminium, other critical transitions, such as reducing battery production emissions and improving electric vehicle efficiency, are largely neglected. The analysis highlights a significant gap between corporate pledges and the 1.5°C-compatible pathways required for the passenger transport sector.

The Corporate Climate Responsibility Monitor 2025 finds that major agrifood companies often rely on undefined land-based carbon dioxide removals (CDR) to meet emission targets, which obscures a lack of structural action on key transitions. While most companies commit to halting deforestation, they generally lack strong commitments to shifting toward plant-based proteins or reducing synthetic fertilizer use. The report highlights significant integrity gaps, particularly for JBS, and calls for standard setters like the SBTi and GHG Protocol to require separate targets for emission reductions and removals.

The report finds that the tech sector is facing a "climate strategy crisis" as soaring energy demands from AI and the use of outdated market-based accounting methodologies undermine the integrity of corporate climate targets. While some companies like Google and Microsoft are pioneering 24/7 hourly renewable electricity matching, others like Amazon and Meta advocate for looser accounting rules through the Emissions First Partnership. The analysis reveals that absolute location-based emissions for all five companies increased from 2019 to 2023, and critical transitions—such as decarbonising third-party data centres and hardware supply chains—remain largely neglected or poorly reported.

The report identifies four priority sub-sectors for green investment in India: Green Hydrogen, Battery Energy Storage Systems (BESS), Climate Smart Agriculture (CSA), and Waste Management & Material Circularity. It highlights a significant investment gap, noting that India may face a shortfall of $3.5 trillion to achieve its net-zero target. For Green Hydrogen, the report emphasizes the need to reduce costs from above $4/kg to $2/kg to achieve economic viability. In the BESS sector, it projects annual battery demand between 106 GWh and 260 GWh by 2030. Climate Smart Agriculture is presented as a critical area for both mitigation and adaptation, though currently underfunded in upstream and on-farm solutions. Waste Management is highlighted as a $45 billion market opportunity by 2030, with a specific focus on the growing potential of lithium-ion battery recycling. The document also argues for the urgent scaling of private adaptation financing, noting that 80% of key adaptation markets in India are currently nascent or mid-level.