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The NewClimate Institute provides a briefing on the Science Based Targets initiative's (SBTi) Corporate Net-Zero Standard v2.0, released in June 2026. The analysis evaluates the standard's strengths in transparency and implementation, while highlighting concerns regarding flexibility, the lack of mandatory hourly matching for electricity, and the need for clearer Scope 3 guidance.

This report by RMI provides a roadmap for corporations to lead the green commodity transition by using innovative procurement strategies to bring low-emissions supply to market and accelerate Scope 3 decarbonization.

This report by Ember examines how major global steelmakers—specifically ArcelorMittal, Nippon Steel, and POSCO—often omit fugitive methane emissions from coal mining in their Scope 3 emissions reporting. The analysis highlights that reliance on blast furnace technology and the sourcing of coal from high-methane mines in Australia significantly increase the actual climate impact of these companies' value chains, often by percentages that would materially alter their reported greenhouse gas footprints.

This research paper examines the prospects and risks of using commodity-specific environmental attribute certificates (commodity EACs) within corporate GHG accounting and target-setting frameworks, noting a lack of a universal approach and significant fragmentation in their definition and availability.

The 2024 Corporate Climate Responsibility Monitor (CCRM) evaluates the climate strategies and pledges of 51 major global companies, finding that most fail to align with the 1.5°C warming limit and often rely on insufficient or questionable emission reduction mechanisms.

This briefing by RMI's Center for Climate-Aligned Finance analyzes the 2050 net-zero commitments announced by four major US banks—Bank of America, Citi, Goldman Sachs, and Wells Fargo—comparing their early-stage plans, disclosure timelines, and organizational approaches to climate alignment.

The World Resources Institute (WRI) submitted this 2014 Investor CDP Information Request detailing its internal climate change management, greenhouse gas (GHG) emissions for the reporting period of October 1, 2012, to September 30, 2013, and its strategies for operational sustainability.

This guide details the greenhouse gas (GHG) inventory methodology used by the World Resources Institute (WRI), covering the reporting period from Fiscal Year 2010 to 2021. It outlines the organizational boundaries, operational scopes, and specific calculation methods for direct and indirect emissions in accordance with the GHG Protocol Corporate Accounting and Reporting Standards.