KPI 1
Actual carbon reduction
Did emissions actually fall?
- E1 · Scope 1 & 2 performance
- E2 · Scope 3 performance
Four perspectives on corporate carbon reduction
CERs Index uses public climate, financial, governance, and assurance information to assess corporate carbon-reduction performance.
What we assess
We assess actual emissions reduction, target delivery, capital allocation, and data credibility together.
How the index is structured
The four KPIs contribute equally to the final CERs Index.
KPI 2
Targets and delivery
Are targets sound and being delivered?
- T1 · Target design
- T2 · Delivery progress
KPI 3
Capital allocation
Are resources aligned with transition?
- C1 · Green CAPEX
- C2 · Low-carbon revenue
- C3 · Internal carbon price
- C4 · Climate-linked pay
- C5 · Carbon-credit use
KPI 4
Data credibility
Can the evidence and results be trusted?
- R1 · Information completeness
- R2 · Calculation transparency
- R3 · Third-party assurance
- R4 · Real-time cross-check