Claims assessment · Entity target
“Dictionary termNet zeroA state in which anthropogenic greenhouse-gas emissions are balanced by anthropogenic removals over a specified period and within a defined boundary.Read the full definition by 2050” (entity target)
Typical treatment across 5 reviewed regimes. Every verdict below is tied to a stated legal hook.
Market comparison
How this claim is typically treated
5 reviewed markets · one comparison
| Market | Typical treatment | Legal basis | What is required |
|---|---|---|---|
| European UnionEU | Restricted | Corporate Sustainability Reporting Directive (CSRD)Official text ↗Empowering Consumers Directive (EmpCo)Official text ↗ View legal reasoningUCPD Art 6(2)(d) as amended by EmpCo — future environmental claims need concrete, realistic, verifiable implementation plans; CSRD/ESRS E1-1 | Public Dictionary termTransition planA time-bound strategy linking an organisation's current business model to a climate-aligned future through targets, actions, governance, resources, dependencies and transparent progress.Read the full definition : targets, levers, capex Dictionary termAlignmentThe deliberate process of making strategies, requirements, incentives, data or actions consistent enough to support a shared objective without necessarily making them identical.Read the full definition , offset role, milestones |
| United KingdomUK | Restricted | DMCC Act 2024 — CMA green-claims enforcementOfficial text ↗FCA Listing Rules TCFD disclosureOfficial text ↗UK Sustainability Reporting Standards (UK SRS S1 & S2)Official text ↗ View legal reasoningCMA Code (aspirational claims need credible, current plans); FCA TCFD/UK SRS transition-plan disclosures | Board-approved plan, interim targets, funding; TPT-aligned disclosure |
| United StatesUS | Conditional | View legal reasoningFTC s.5 deception standard; no federal mandate (SEC climate rule abandoned) | Reasonable basis; securities-law risk for forward-looking statements by issuers |
| CanadaCA | Restricted | View legal reasoningCompetition Act s.74.01(1)(b.1)–(b.2), as amended by Bill C-15 (2026) | Product-level claims need an Dictionary termAdequate and proper testProduct-level environmental benefit claim requires testing **before** the claim; test must fit the claim's representationRead the full definition ; business/activity-level claims need Dictionary 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 (the internationally recognised methodology requirement was repealed); reverse onus remains; private Tribunal access for business-level claims was removed. |
| AustraliaAU | Restricted | A direct source link has not yet been added for this assessment. View legal reasoningACL s.18; ASIC v Mercer (A$11.3m penalty, 2024) | Dictionary termReasonable groundsForward-looking claims need reasonable grounds at the time made or are deemed misleadingRead the full definition when made; AASB S2 scenario analysis + Dictionary termTransition planA time-bound strategy linking an organisation's current business model to a climate-aligned future through targets, actions, governance, resources, dependencies and transparent progress.Read the full definition for reporting entities |
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Standards and schemes relevant to this claim
These relationships are conditional. A listed standard does not automatically prove every use of the claim.
Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.
Delegated Regulation (EU) 2023/2772 (Set 1) + simplified ESRS delegated act (adopted 2026-07-03)Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026IFRS S1 & S2 (ISSB)Reporting standard · Provides evidence relevant toDisclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.
IFRS S1 & S2 (2023) + Amendments to Greenhouse Gas Emissions Disclosures (IFRS S2, Dec 2025)Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026ISO 14068-1 (Carbon Neutrality)Reporting standard · Provides evidence relevant toDisclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.
ISO 14068-1:2023 (carbon neutrality)Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026SBTi Target ValidationRating platform · Provides evidence relevant toRating/score is third-party assessment evidence; verify scope, year and methodology version before citing.
Corporate Net-Zero Standard V1.3.1 + Near-Term Criteria V5.3.1 (ACA v3.0.1, 2026-04-29)Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026UK Transition Plan Taskforce FrameworkReporting standard · Provides evidence relevant toDisclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.
TPT Disclosure Framework (Oct 2023)Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026