A systematic review of the voluntary governance landscape for an urgent, high-integrity, and equitable transition to net zero

Abstract This article systematically reviews guidance for non-state entities on transitioning to net zero. The voluntary governance system for corporate climate action consists of a competitive landscape with many documents setting the rules for alignment with ‘net zero’. Our analysis considers the extent to which this landscape supports organizations to transition with integrity, urgency, and equity. Our review assesses the convergence and gaps between documents, and highlights areas of agreement that should urgently be translated into immediate action by organizations, formal standards, and regulations. These include interim targets, quantification and target-setting for Scope 3 emissions, and separate reporting of carbon credits from inventory emissions reductions. Where net-zero guidance is vague, lacking operational detail or contradictory (such as how to reduce Scope 3 emissions, phase out fossil fuels, or embed justice and equity into net-zero strategies) there is risk of weakened organizational action. We present key recommendations to reduce integrity risks and strengthen the net-zero voluntary governance landscape.