Net zero business or business for net zero? A report on corporate climate leadership practices on scope and offsetting

This report outlines how companies considered sustainability leaders, at the forefront of net- zero ambition, are defining and managing their Scope 3 emissions, and using credits, sinks, offsets, and insets to compensate emissions or complement their climate strategies through additional contributions. Our analysis is based on a database of the net-zero targets of the Forbes 2,000 largest companies, annual reports, and other public documents, and a set of 10 interviews with managers involved in different aspects of net-zero targets and strategy implementation in the food and tech/media sectors.