The Climate Action 100+ Net Zero Benchmark scores companies on indicators including:

• Long-term (2036-2050) GHG reduction targets
• Medium term (2026 to 2035) GHG reduction targets
• Short-term (2020 to 2025) GHG reduction targets
• Capital allocation alignment with GHG reduction targets
• Paris-Agreement-aligned climate lobbying position
• Executive remuneration scheme incorporates climate change performance elements
• TCFD aligned climate disclosures

See: https://www.climateaction100.org/progress/net-zero-company-benchmark/

Companies should set a validated Science-based 1.5 degree aligned 2050 target to guide their transition planning: https://sciencebasedtargets.org/sectors

All companies should disclose emissions to CDP in a manner consistent with TCFD: https://www.cdp.net/en/policy-and-public-affairs/tcfd-overview