Summary
Details
- Global
The benchmark is not a regulatory requirement.
However, companies included in the initiative face strong investor pressure to improve climate governance and disclosure.
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What’s Required
Climate Action 100+ is a global investor coalition focused on engaging the largest corporate emitters responsible for significant global greenhouse gas emissions.
The initiative uses the Net-Zero Company Benchmark to evaluate corporate climate performance.
Companies assessed under the benchmark are expected to demonstrate strong climate governance and credible transition strategies.
Governance expectations include board-level oversight of climate risks and integration of climate considerations into executive remuneration.
Companies must publish climate transition plans aligned with global emissions reduction pathways.
Capital allocation strategies should support decarbonisation investments rather than expansion of high-emission assets.
Disclosure of greenhouse gas emissions across Scopes 1, 2, and 3 is expected.
Companies are also evaluated on whether they have established credible emissions reduction targets aligned with net-zero objectives.
Climate Action 100+ also examines whether companies conduct climate scenario analysis and disclose climate-related risks to investors.
Important Deadlines
Climate Action 100+ launch: 2017
Benchmark updates occur periodically as new data becomes available.
Investor engagement cycles are continuous.
Current Status
The initiative represents hundreds of institutional investors managing trillions of dollars in assets.
Companies included in the benchmark represent a large share of global industrial emissions.
Penalties for Non-Compliance
Companies that fail to meet investor expectations may face shareholder resolutions, voting actions or reduced access to capital.
Investor engagement may also intensify if companies do not demonstrate credible transition strategies.
Examples of Known Violations
Common issues include:
absence of credible climate transition plans.
lack of board oversight for climate strategy.
insufficient disclosure of Scope 3 emissions.
continued investment in high-emission infrastructure inconsistent with net-zero targets.
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