Enables market participants to evaluate corporate decarbonization plans across sectors and countries on a single scale. Aims to provide differentiation between entities that set ambitious targets and those that set targets that imply limited efforts relative to what is needed to achieve global net zero by 2050.

May help diversify and extend an entity’s investor base and attract funding from a growing pool of capital focused on decarbonization and investing in entities with clear transition plans.

Provides more insight into  decarbonization plans by assessing not only the ambition of an entity's decarbonization plan, but also the strength of its implementation and its governance around Greenhouse Gas (GHGs) emission reductions.  Aims to address concerns and confusion about potential for transition and  identify internal areas for improvement.