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 supermarket by 2040
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 | Conditional | Corporate Sustainability Reporting Directive (CSRD)Official text ↗Empowering Consumers Directive (EmpCo)Official text ↗ View legal reasoningEmpCo transition-claim discipline; CSRD/ESRS E1 if in scope | Published 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 with Scope 1/2/3 boundaries (retail is ~90%+ Scope 3), interim targets, third-party Dictionary termVerificationThe evidence-based confirmation that a claim about events, data or results already obtained is truthfully stated within defined criteria, scope and materiality.Read the full definition . |
| United KingdomUK | Conditional | View legal reasoningCMA Code; BRC roadmap context | Plan + Dictionary termProgress reportingProgress reporting is the communication of status, actions, results and remaining gaps against a plan, target or commitment.Read the full definition ; Scope 3 Dictionary termSupplier engagementSupplier engagement is structured communication and collaboration with suppliers to understand performance, address risks or improve practices.Read the full definition evidenced. |
| United StatesUS | Conditional | FTC Green GuidesOfficial text ↗California SB 253 — Climate Corporate Data Accountability ActOfficial text ↗ View legal reasoningFTC Act s.5; SB 253 reconciliation if >$1bn CA revenue | Plan on file; claims reconcile with any CARB filings. |
| CanadaCA | Conditional | View legal reasoningCompetition Act s.74.01(1)(b.2) | Methodology-based plan 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 . |
| AustraliaAU | Conditional | View legal reasoningACL s.18; Ch 2M reports if in Group 1/2 | Consistency with mandatory climate statements. |
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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.