Claims assessment · Progress claim
We've cut net GHG emissions 24.5% vs our 2018 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
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 reasoningUCPD Art. 6; ESRS E1 consistency | 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 recalculation policy disclosed (acquisitions/divestments); gross vs net (offsets) split; audited figure matching the Dictionary termSustainability statementA sustainability statement is a structured part of corporate reporting that presents material sustainability information, often within or alongside annual management reporting.Read the full definition . |
| United KingdomUK | Conditional | View legal reasoningCMA Code | 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 Dictionary termIntegrityCoherence between an organisation's stated values, claims, evidence, decisions, incentives and consequences, maintained when inconsistency is exposed and corrected.Read the full definition ; restatements explained. |
| United StatesUS | Conditional | View legal reasoningFTC 260.4/.5 | Net vs gross basis stated; offset share disclosed. |
| CanadaCA | Conditional | View legal reasoningCompetition Act s.74.01(1)(b.1)/(b.2) | Verified inventory supporting the percentage. |
| AustraliaAU | Conditional | A direct source link has not yet been added for this assessment. View legal reasoningACL s.18 | Assured data; 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 policy disclosed. |
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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.
CDP Corporate Questionnaire — 2026 disclosure cycleRelationship basis: Standards review 02 · source-linked relationship review · 24 August 2026GHG Protocol Corporate StandardsReporting standard · Provides evidence relevant toDisclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.
Corporate Standard (rev. 2004); Scope 2 Guidance (2015); Scope 3 Standard (2011); Product Standard (2011); Land Sector & Removals Standard (2026-01-30)Relationship basis: Standards review 02 · source-linked relationship review · 24 August 2026