UN Consultation on the Net Zero Recognition and Accountability Framework

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This consultation aims to inform a new framework the UN is developing to support net zero ambition. To support this, this consultation aims to identify key barriers, understand more about how to refine approaches to transparency and promote greater ambition, and enable more consolidation, standardization, and comparability.  The main output anticipated from the consultation is a set of operational guideposts to be released at or around COP28.

1. Does your organization have a net zero commitment, targets, and/or plans?

Yes

2. Which of the following statements apply to your organization’s commitment, targets, and/or plans? Check all that apply.

- We have short-, medium-, long-term targets aligned with 1.5C with no/low overshoot (https://www.ipcc.ch/sr15/chapter/glossary/)
- We have a long-term net zero by 2050 target
- Our targets and plans cover our operations and our value chain emissions (Scopes 1, 2, and 3)
- We use carbon credits for “beyond value chain” mitigation

3. What progress have you made against your net zero targets and/or plans? Check all that apply.

We publish our greenhouse gas emissions data, net zero targets, and progress against these targets on an annual basis

4. What criteria do you apply to formulating and implementing your net zero commitment? Check all that apply.

The Science Based Targets Initiative (SBTi)

5. Which, if any, challenges have you faced or do you currently face in setting a net zero commitment and implementing your targets and plans? Check all that apply.

- Lack of momentum from regulators on mandatory disclosure requirements
- Inconsistencies or confusion among multiple or overlapping standards and protocols
- Lack of data quality or data availability

6. Do you use carbon credits? If so, what approach do you apply? Check all that apply.

Recommendations of the United Nations Secretary-General’s High-Level Expert Group (HLEG) on Net Zero Commitments (set out in the Group’s Integrity Matters) report
Oxford Principles

7. Have you developed, or are you planning to develop any sectoral targets and/or plans?

No

8. In your opinion, what measures from regulators or national governments would be helpful to support non-state or subnational actors in operationalizing their net zero commitments and developing more robust pledges, targets, and transition plans? Check all that apply.

- Harmonized reporting standards
- Revocation or reduction of fossil fuel subsidies
- Clean/green subsidies
- Taxation or other pricing of greenhouse gas emissions

9. Do you think there is enough work taking place regarding the coverage and quality of data on climate pledges, targets,  transition plans, and progress by non-state and subnational actors?

No

10. What kind of work do you think is needed to improve the coverage and quality of data on climate pledges, targets, transition plans, and progress by non-state and subnational actors? Check all that apply.

- Data availability for smaller and medium-sized companies
- Data availability on supply chains
- Data availability on entities´ exposure to climate risks
- Data availability on corporate climate change governance

- Data availability on the alignment of entities´ transition plans and overall strategies with their targets

11. Should there be a process, set of factors, or database to help determine which standardized reporting frameworks should be used for which purposes?

Yes

12. Should the United Nations collect data on subnational and non-state actors´ climate commitments and their implementation? If so, what should the United Nations do with the data once collected?  Check all that apply.

Make data accessible and searchable through a public repository (i.e., the Global Climate Action Portal)

13. How should the United Nations build on existing reporting frameworks and mechanisms for non-state and subnational actors? Check all that apply.

- Evaluate to what extent existing frameworks meet best practice criteria (e.g., recommendations of the United Nations Secretary-General’s High-Level Expert Group)

- Work with existing reporting frameworks to improve interoperability

- Identify and make transparent whether reported data is subject to validation/verification

14. What can the United Nations Framework Convention on  Climate Change (UNFCCC) do to support harmonization and interoperability between different standards / net zero frameworks/criteria /  guidelines / protocols? Check all that apply.

- Evaluate to what extent existing frameworks meet best practice criteria (e.g., recommendations of the United Nations Secretary-General’s High-Level Expert Group)

- Convene meetings to support discussion and dialogue among framework providers to support their alignment

15. What else can the United Nations do to help non-state and subnational actors report on their net zero commitments, targets,  and plans? Check all that apply.

- Consolidate data across non-state and subnational actors’ commitments and progress (as above)
- Develop standardized reporting templates
- Identify policy barriers to broader and more in-depth reporting, to be shared through the United Nations Framework Convention on Climate Change (UNFCCC) process with Parties (i.e., national governments) and other relevant policymakers

16. Should the United Nations try to motivate greater action by non-state and subnational actors, and if so, how?

Yes, the United Nations should do so

17. What do “recognition” and “accountability” mean to your organization, in the context of its net zero commitments or activities?

Recognition is receiving credit for committing to and achieving ambitious climate targets. Accountability is being held to commitments that have been made previously.

18. How can the UN best shape a Net Zero Recognition and Accountability Framework?

Develop meaningful incentives for organisations to have ambitious climate strategies, and develop transparent reporting mechanisms that allow scrutiny.