Claim Explorer · reviewed example · Entity claim (financial institution)
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 portfolio by 2050
This page shows the EU-level EmpCo assessment. EU-27 country research keeps national implementation and unresolved country questions separate.
Market comparison
How this claim is typically treated
1 of 1 active market with a published assessment
| Market | Typical treatment | Legal basis | What is required |
|---|---|---|---|
| European UnionEU | Restricted | A direct source link has not yet been added for this assessment. View legal reasoningSFDR entity PAI; CSRD E1-1; EBA Pillar 3 ESG | Dictionary termFinanced emissionsFinanced emissions are greenhouse gas emissions associated with lending, investment, underwriting or other financial activities attributed to a financial institution.Read the full definition Dictionary termBaselineA documented reference condition, value or scenario against which change is assessed, defined for a specific indicator, population, boundary and point or period in time.Read the full definition (PCAF), interim targets, sector pathways |
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Standards and schemes relevant to this claim
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Relationship review basis
Standards review 02 · source-linked relationship review · 24 August 2026
Alignment with the framework is relevant evidence; frameworks define process, not outcomes — claim wording must not imply certification.
GFANZ guidance suite (post-2025 restructure)IFRS 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)PCAF Global GHG Accounting StandardReporting standard · Provides evidence relevant toDisclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.
Global GHG Accounting & Reporting Standard — Part A (2nd ed); Part B (facilitated emissions)