The Science Based Targets initiative (SBTi) has questioned the methodology used in a report that criticises the setters of the net-zero standard.
As is well known, major investors are increasingly urging companies to set science-based targets aligned with the Paris Agreement on climate change. Among these investors is Europe's largest asset manager Amundi, as well as an investor group managing approximately 20 trillion USD in assets.

New Climate Institute and Carbon Market Watch state: "Verification of company targets often reveals specific details or shortcomings that lead one to question the climate ambitions of these companies. The majority of the 18 companies in this report are assessed with an SBTi-approved 1.5 °C (or 2 °C) compliant target. However, we consider this assessment to be controversial or inaccurate due to various nuances and shortcomings that significantly impact
company plans..."