New York – 29 October, 2026 – Clarity AI, the leading global technology platform for extra-financial intelligence, has launched its Transition Credibility Assessment to help investors evaluate whether companies are making progress towards their climate goals. By assessing companies against the decarbonization requirements of their sectors and the evidence they report, the assessment helps investors better understand transition-related risks and inform capital allocation and engagement decisions.
Climate targets are widespread, but evidence of delivery remains uneven. Clarity AI’s research shows that fewer than half of the world’s highest-emitting companies1 disclose their green capital expenditure (CapEx), limiting investors’ visibility into how much they are investing in the transition. At a global level, the UN Environment Programme’s latest Emissions Gap Report2 projects global warming of 2.6°C this century, even if countries fully implement their current national climate pledges. With COP31 in Antalya, Türkiye, expected to put greater emphasis on implementation, investors will need to distinguish between companies delivering on their climate commitments and those that are falling short.
“There is no shortage of climate targets. What investors need to understand is whether companies are taking the steps needed to meet them,” said Alice Borgonovo, Responsible for Clarity AI’s Climate Solutions. “A credible plan shows up in the evidence: in emissions, in investments and in the technologies a company deploys. We built the assessment to examine that evidence, sector by sector, and show investors exactly where it comes from.”
Looking beyond targets to sector-specific progress
A credible transition looks different across industries. For a cement producer, progress may depend on reducing the clinker content of cement; for an electric utility, shifting generation towards lower-carbon sources. Clarity AI applies detailed criteria to high-impact sectors and a simplified approach calibrated to sub-industry for other companies. Its methodology draws on sector-specific net zero pathways and established frameworks, including the Transition Plan Taskforce Disclosure Recommendations and the Climate Action 100+ Net Zero Company Benchmark.
The assessment evaluates seven dimensions of corporate climate transition: emissions performance, low-carbon technology deployment, emissions disclosure, ambition and targets, decarbonization strategy, green capital expenditure (CapEx) and governance. It distinguishes between the quality of a company’s reporting and its actual performance. Strong disclosure can support a Medium rating, but a High rating requires a company to meet every performance criterion applicable to its sector.
Every rating is traceable to its supporting evidence, in most cases down to the relevant quotation and page. This allows investors to examine the basis for an assessment, understand what supports a company’s rating and identify where further evidence of progress may be needed.
About Clarity AI
Clarity AI is an AI-native platform that brings impact and risk into decision-making across capital markets, companies, governments, and consumers. We transform complex extra-financial data into decision-grade intelligence that supports capital allocation, regulatory compliance, risk management, and long-term strategy. Our clients rely on Clarity AI to gain comprehensive visibility across the universe they operate in, with insights that are transparent, auditable, and ready for public disclosure. Through proprietary global datasets, research-backed methodologies, and AI, Clarity AI delivers scalable solutions designed for high-stakes decisions. With a global presence across EMEA, APAC, and the Americas, Clarity AI enables markets to support resilient, sustainable growth.
In September 2026, Glass Lewis and Clarity AI joined forces to integrate sustainability, governance and stewardship. For more information, please visit https://clarity.ai/glass-lewis-clarity-ai.
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