Corporate climate action is more often than not approached as a branding or marketing exercise, whereas it needs to be about rethinking and redesigning business models. As the Corporate Climate Responsibility Monitor (CCRM) 2025 reveals, companies need to urgently scale up their awareness of and commitment to transformative change by rolling out a number of key sectoral transitions. It is no longer enough to commit to the reduction of total emissions alone. In parallel to setting ambitious 2030 emission reduction targets, companies must implement sector-specific action plans. Unlike previous editions of the CCRM, the 2030 targets and commitments set by companies are no longer convertible into concrete aggregate emission reductions. This is because the substance and credibility of corporate targets is undermined by incomplete and creative accounting and a lack of substantiation.

The future of corporate accountability therefore depends on how well increased ambition is reflected in upcoming legislation, corporate accountability standards, and good practice by corporate actors.