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The 'Guidance to assess transition plans' by the Climate Bonds Initiative provides a framework for evaluating corporate strategies to reach net zero emissions. It introduces the 'Triple A' framework—Ambition, Action, and Accountability—and five specific 'Hallmarks' to help stakeholders identify credible, science-based transition plans that align with the 1.5-degree Paris Agreement goal.

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.

This guide, commissioned by the Estonian Ministry of the Environment and prepared by the Stockholm Environment Institute Tallinn Centre, provides a methodological framework for organisations in Estonia to calculate their corporate greenhouse gas (GHG) footprint. It is based on international standards, primarily the GHG Protocol and ISO 14064, and includes a specific database of emission factors developed for the Estonian context.