The Pulse by GRESB

From Targets to Capital Allocation: Testing the Credibility of Corporate Decarbonisation Plans


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In this episode of Pulse on Impact, our speakers discuss the findings of their joint white paper, “Evaluating the Consistency of Companies’ Decarbonisation Targets in Critical Sectors.” They explore the ambition-credibility gap between what climate scenarios require, what companies commit to in their targets, and what historical emissions trends and forward-looking capital expenditure plans actually imply.The episode covers the divergence between emissions intensity and absolute emissions alignment, structural misalignment in sectors such as steel, oil and gas, and shipping, and relative convergence in electricity and automobiles. It also examines why capital expenditure plans often fall short of stated targets and what this means for investors, lenders, and regulators assessing the credibility of corporate transition strategies.Listen to insights from:1. Alex Clark, Research Director | Asset Impact2. Vincent Bouchet, Director of ESG and Climate Research | Scientific PortfolioFollow along on the GRESB website: https://www.gresb.com/from-targets-to-capital-allocation-testing-the-credibility-of-corporate-decarbonisation-plans/Follow along on the Asset Impact website: www.asset-impact.com/news-and-impact/from-targets-to-capital-allocation-testing-the-credibility-of-corporate-decarbonisation-plans

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The Pulse by GRESBBy GRESB