Further to its recent public consultation, which we reported on here (see “Climate Action 100+”), Climate Action 100+ released the next iteration of its climate benchmark—“Net Zero Company Benchmark 2.0.” Characterized as an assessment tool, the framework focuses on corporate disclosure indicators and alignment of company actions with the Paris Agreement goals. Key changes are outlined in the release and a reportedly comprehensive presentation of the new benchmark (including changes from the prior benchmark) is here. Companies will be asked to review and provide feedback on their preliminary disclosure assessments from late April through late May, and assessments of companies against the new benchmark will be released in September/October, 2023.
See “CA100+ targets emissions reduction in Net Zero Company Benchmark 2.0” (ESG Clarity) and “New CA100+ Benchmark Seeks to ‘Drive Company Ambition’” (ESG Investor) and additional resources on our Climate Risk & Disclosure page.