A comparison of Net Zero guidance from COP27

A comparison of Net Zero recommendations and guidelines published at COP27 finds broad consensus on what organisations need to do to take action on Net Zero. Our Net Zero Intelligence Unit compared new Net Zero targets and disclosure guidance from ISO and the UN with existing SBTi best practice.

A comparison of Net Zero guidance from COP27 - cover image


COP27 produced a multitude of initiatives aiming to standardise what Net Zero means and improve accountability & transparency for target setters. A UN High-Level Expert Group delivered on its mandate to develop clearer Net Zero standards for businesses, investors, cities and regions. Meanwhile, the International Organization for Standardization (ISO) published new guidelines which create harmony within the Net Zero governance landscape for all actors. Far from presenting a fragmented sense of what Net Zero means, our analysis found that these come together to present a definitive set of 10 essential criteria for Net Zero targets and plans.

Our Net Zero Intelligence Unit consolidated and compared guidance from:

  • The recommendations of the UN High-Level Expert Group on the Net Zero Emissions Commitments of Non-State Entities (HLEG)
  • ISO Net Zero Guidelines
  • Science Based Targets Initiative’s (SBTi) Net Zero Standard (existing best practice for corporates)

This analysis was originally published as part of the Net Zero Intelligence Unit’s commentary on COP27, which can be read in full here: Where does COP27 leave prospects for Net Zero?

Discover more about the Net Zero Intelligence Unit




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