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This executive summary provides an updated analysis of the climate strategies of 28 companies operating in the Netherlands, commissioned by Milieudefensie. The report evaluates ambition, target-setting, and transition planning to identify gaps between corporate action and science-based requirements for a 1.5°C pathway.

The Sustainability-Linked Bond Database Methodology, published by the Climate Bonds Initiative in June 2023, outlines the criteria and screening processes for including sustainability-linked bonds (SLBs) in its database. The methodology focuses on decarbonisation, using a 'climate change mitigation overlay' to assess whether bonds are aligned with 1.5°C or below 2°C sectoral pathways. It defines specific requirements for instrument eligibility, public disclosure, and the calibration of Sustainability Performance Targets (SPTs), categorising bonds as Fully-aligned, Strongly-aligned, Aligning, or not-aligned based on their adherence to science-based pathways and transition plans.

The Production Gap report by the International Institute for Sustainable Development and its partners analyzes the discrepancy between planned government fossil fuel production and the levels required to limit global warming to 1.5°C or 2°C, highlighting that current plans are inconsistent with Paris Agreement pledges.

The Climate Bonds Standard and Certification Scheme is a global labelling framework launched in 2012 to ensure investments align with a 1.5°C pathway. It utilizes science-based criteria and independent verification to certify debt instruments, assets, and entities, having certified over USD350bn of Use of Proceeds Green Bonds as of 30 September 2025.