“Climate neutral by 2030” (near-term neutrality)

Near-term neutrality implies offset reliance for residual emissionsCloseDictionary termResidual emissionsGreenhouse-gas emissions that remain after feasible and required deep reductions have been achieved within the defined net-zero boundary.Read the full definition → — product claims banned; entity claims need published reduction pathway and ESRS-consistent target disclosure.

Credible near-term plan; offset share disclosed; ASA has struck down neutrality ads lacking boundary clarity.

Plan + offset disclosure; AB 1305 filings for CA.

Full methodology substantiationCloseDictionary termSubstantiationThe documented body of relevant, reliable and current evidence that supports the exact wording, scope, comparison and overall impression of a claim before and while it is communicated.Read the full definition → incl. interim milestones.

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Forward-looking claim needs reasonable groundsCloseDictionary termReasonable groundsForward-looking claims need reasonable grounds at the time made or are deemed misleadingRead the full definition → at time made — documented plan, capex, governance.