Implementing the recommendations of the
High-level Expert Group’s report "Integrity Matters"

Credibility and accountability of 1.5°C-aligned net-zero emissions commitments of non-state entities

Non-state entities — businesses, financial institutions, cities and regions — play a critical role in getting the world to net-zero emissions no later than 2050.

The report by the United Nations Secretary-General’s High-Level Expert Group on the Net-Zero Emissions Commitments of Non-State Entities (HLEG), “Integrity Matters: Net-Zero Commitments by Businesses, Financial Institutions, Cities and Regions,” sets out ten practical recommendations to bring integrity, transparency and accountability to ensure that net-zero pledges are fully aligned with limiting global temperature rise to 1.5°C above pre-industrial levels, by establishing clear standards and criteria.

Following the launch of the report, the Secretary-General outlined steps to implement the recommendations, including calling on all existing and new net-zero voluntary initiatives and collective climate action groups to align and revise their standards accordingly. He also called on non-state entities to put forward transition plans, fully aligned with the HLEG report.

Businesses, financial institutions, cities and regions with a net-zero pledge are advised to record their alignment with the HLEG report using the implementation checklist. The checklist transcribes the recommendations of the report into a list of criteria and provides guidance on what non-state entities need to consider through each stage of their progress towards being credibly 1.5°C-aligned.

You can download the checklist here: