Ensuring accountability for climate action commitments was a key theme at COP27, especially for the business community.

Out of the hundreds of reports that dropped at the Climate COP27 in Sharm El Sheikh, there are two that business should be most aware of:

• “Integrity Matters”: The High-Level Expert Group Report (HLEG) on the Net Zero Emissions Commitments of Non-State Entities
• The Business for Climate Recovery: Accelerating Accountability, Ambition and Action, released by WBCSD

This business brief summarizes the HLEG report and outlines its alignment with WBCSD’s The Business of Climate Recovery: Accelerating Accountability, Ambition and Action