ANALYSIS: Climate Goal Rules Loom and Investors Are Watching

Many companies have opted to set climate goals with target years that weren’t explicitly subject to mandatory disclosure.

In 2025, more companies will choose to set climate goals that will likely be subject to greater scrutiny by investors. They will monitor whether company climate goal disclosures are accurate, consistent across reporting locations, and on track to meet quickly approaching 2030 goals.

Climate Goals Have Mixed Results

For now, setting corporate climate goals is entirely optional in the US—and that’s not likely to change anytime soon. Companies currently have the flexibility to determine whether to disclose their climate goals and their ...