This report is the result of intense work and consultations over seven months and reflects the best advice of 17 experts appointed by the UN Secretary-General.
We set out ten practical recommendations to bring integrity, transparency and accountability to net zero by establishing clear standards and criteria. Our recommendations build on credible existing initiatives like Race to Zero and the Science Based Targets initiative. We have set tight definitions for what it means to be net zero and net zero‑aligned. We make it clear that non-state actors require not only long-term pledges but also short-term science-based targets as well as detailed transition plans showing immediate emissions reductions and capital expenditures aligned with these targets and their net zero pathway.
(Editor comment: this UN report tabled at COP27 is excellent reading)