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The Climate Bonds Standard 4.0 provides a comprehensive framework for certifying Use of Proceeds (UoP) debt instruments, physical assets, non-financial legal entities, and Sustainability-Linked Debt (SLD). It requires independent verification by accredited verifiers and mandates rigorous disclosure and reporting to maintain certification. For entities and SLDs, the standard emphasizes a 'credible transition' based on five characteristics: alignment with the Paris Agreement, robust planning, implementation of actions, internal oversight, and external reporting. Certification levels are divided into 'Aligned' (already meeting industry standards) and 'Transition' (expected to meet standards by December 31, 2030).

The checklist specifies the requirements for legal entities to obtain and maintain Sustainability-Linked Debt (SLD) certification. It outlines eligibility criteria, the 90% certification threshold for economic activities, and the necessity of a comprehensive Transition Plan including a vision, strategic narrative, and finance plan. It also mandates governance structures, parent group commitments to net zero and the cessation of fossil fuel expansion, and strict public disclosure requirements.

The Climate Bonds Standard version 4.0 provides a science-based framework for certifying Use of Proceeds (UoP) debt instruments, physical assets, non-financial legal entities, and sustainability-linked debt (SLD). It establishes rigorous pre- and post-issuance requirements, including mandatory verification by Approved Verifiers, the development of transition plans, and annual public disclosure of allocation and eligibility. The standard introduces a 'Certification Threshold' for entities and SLDs, requiring 90% of economic activities to be compliant. It also mandates 'Climate Safeguards' for parent groups, including commitments to net zero and the prohibition of fossil fuel expansion after January 1, 2023.

The Checklist for Entity Certification outlines the requirements for non-financial entities to be certified under the Climate Bonds Standard v4.0. It details eligibility, the 90% certification threshold for economic activities, the components of a Transition Plan (including climate performance targets, delivery strategy, and finance plans), and governance requirements. It also specifies mandatory commitments for Parent Groups, such as no expansion of fossil fuel activities and net zero commitments, and explains the process for maintaining or losing certification.

The document encourages newsrooms to expand climate reporting beyond science desks into business, politics, health, and social justice. It emphasizes that the climate crisis disproportionately affects poor people and people of color and argues that reporting must include actionable solutions to avoid a sense of inevitable doom. The guide provides specific inquiry prompts across eleven sectors, including health, food, housing, and migration, to help journalists visualize a greener future and hold powerful entities accountable.

The Private Equity Stakeholder Project (PESP) opposes the development of 'Cop City' in Atlanta, citing the killing of activist Manuel Esteban Paez Terán and the environmental hazards of the training facility. PESP highlights the financial links between the Atlanta Police Foundation and Inspire Brands, which is majority-owned by Roark Capital, and calls for divestment from the project.

The 2023 F-List report identifies numerous global advertising and PR agencies that maintain contracts with fossil fuel companies despite climate warnings. It highlights a gap between the sustainability commitments of holding companies like WPP, Omnicom, and IPG and their actual client rosters. The report specifically critiques the use of influencers to repair the image of 'Big Oil' and details the ongoing promotion of projects like the East African Crude Oil Pipeline (EACOP).

The document outlines a comprehensive framework for the gaming industry to move beyond 'net zero' toward 'drawdown.' It identifies key leverage points for software companies, including the reduction of Scope 3 emissions from players' devices, the use of the industry's massive reach to normalize climate solutions, and the decarbonization of corporate cash and investments. The guide provides specific actionable recommendations and real-world examples from companies like Xbox, Ubisoft, and Unity to demonstrate how these strategies can be implemented in practice.

The document outlines how cultural organizations can stop supporting environmentally destructive industries, specifically the petroleum sector, by reviewing pensions, banking, and sponsorships. It advocates for the adoption of ethical fundraising policies and public pressure on decision-makers to remove environmentally harmful subsidies.

The document lists global and regional networks that integrate arts and culture with climate action, such as Climate Heritage Network and Culture Declares Emergency. It also details an eight-point roadmap, based on 'The Culture Takes Action framework', which encourages cultural actors to decarbonize, tell the truth through art, support local community transitions, and decouple from fossil fuel sponsorship.

The report assesses the current state of climate target-setting among the world's largest financial institutions, arguing that portfolio-level net zero targets are insufficient for achieving 1.5°C. It highlights that 'universal owners'—large asset managers with global exposure—possess significant but underutilized leverage to influence the real economy. The document identifies three primary channels for influence: exclusion, divestment, and engagement, noting that current adoption of climate-relevant exclusion and divestment policies remains low among the top 50 asset managers and owners.

The document criticizes ENGIE's coal phase-out strategy, claiming the company avoids genuine decarbonization by selling coal plants to third parties or converting them to fossil gas and solid biomass. It highlights specific asset sales in Europe, Brazil, and Morocco, and conversions in Chile, arguing these actions are not aligned with a 1.5°C trajectory and risk ecological damage.

Reclaim Finance criticizes ENGIE for its 'false' coal exit strategy, which involves selling coal plants to third parties or converting them to biomass and fossil gas. The document highlights specific cases in Germany, the Netherlands, Brazil, Morocco, and Chile, arguing that these actions avoid corporate responsibility for environmental damage and fail to align with a 1.5 °C warming trajectory.

A 50-state survey by Global Energy Monitor reveals that major U.S. corporations in the tech, banking, and insurance sectors frequently employ lobbyists who also represent fossil fuel interests. This creates a paradox where companies with public net-zero pledges provide political cover and credibility to lobbyists promoting continued fossil fuel dependence. The report highlights specific companies—such as Amazon, State Farm, and Bank of America—and notes that weak state disclosure laws and the absence of a national database hinder accountability.

The document argues that the Paris financial center continues to support oil and gas expansion despite commitments to the 1.5°C goal. It systematically dismantles ten 'received ideas' used by banks, insurers, and asset managers to justify this support, citing IEA and IPCC data to show that no new fossil fuel projects are compatible with net-zero pathways. The briefing highlights that 'transition' claims by oil majors are often unsupported by investment data and that engagement without the threat of exclusion is ineffective.

Reclaim Finance expresses skepticism regarding Climate Finance Day 2022, arguing that major French banks and insurers are failing to align with scientific recommendations to end oil and gas expansion. While 15 investors have adopted exclusion policies, heavyweights like BNP Paribas and AXA are criticized for relying on decarbonization targets or limited exclusions rather than full exits from new fossil fuel projects.

The complaint argues that TIAA/Nuveen engages in systematic greenwashing by marketing sustainable ESG products while maintaining substantial holdings in coal, oil, and gas, and acquiring land in Brazil linked to deforestation and human rights abuses. It requests that the PRI Board investigate these practices and require corrective actions, including full divestment from fossil fuels by 2025.

The report reveals that four major German asset managers, collectively managing over 2.3 trillion euros, continue to invest in companies expanding coal, oil, and gas production, holding nearly 13 billion USD in the world's worst polluters as of September 2022 without adequate policies to limit this support.

The report finds that the world's largest private companies significantly lag behind their publicly-listed counterparts in setting net zero targets and publishing implementation plans. While 69% of the top 100 public companies have net zero targets, only 32% of the top 100 private companies do. Furthermore, only 13% of private companies with targets have published a plan to achieve them, compared to 73% of public companies. The analysis highlights a 'blind spot' in climate accountability, particularly in high-emitting sectors like fossil fuels, where none of the investigated private firms have pledged net zero. The authors warn of 'fossil-spinning,' where public companies divest carbon-intensive assets to less-regulated private firms, and call for mandatory climate disclosure for large private entities to ensure whole-economy decarbonisation.

The report finds that public financial institutions are lagging behind private counterparts in setting credible climate targets. While some Multilateral Development Banks (MDBs) show leadership, national and subnational development banks, as well as institutions in non-OECD countries, have very few Paris-aligned or net-zero commitments. Key barriers include a lack of government guidance and insufficient accountability mechanisms within global coalitions.