LAST UPDATED: 2026-08-20

ISSUER
SECTOR
KPI
DEADLINE
OUTCOME
STEP-UP
ENEL SPA
UTILITIES
SCOPE 1 INTENSITY
2024-12-31
DELIVERED
25.0
HOLCIM LTD
MATERIALS
NET CO2 REDUCTION
2025-12-31
UNDISCLOSED
12.5
JBS S.A.
CONSUMER STAPLES
RENEWABLE ENERGY %
2023-12-31
MISSED
25.0
TESCO PLC
CONSUMER STAPLES
SCOPE 1 & 2 EMISSIONS
2025-02-28
UNDISCLOSED
10.0
INDITEX S.A.
CONSUMER DISC.
ZERO WASTE TO LANDFILL
2023-12-31
DELIVERED
15.0
EQUINOR ASA
ENERGY
UPSTREAM CARBON
2025-12-31
UNDISCLOSED
25.0
LUFTHANSA GROUP
INDUSTRIALS
FUEL EFFICIENCY
2024-12-31
DELIVERED
12.5
INDORAMA VENT.
MATERIALS
POST CONSUMER PET
2025-06-30
UNDISCLOSED
25.0
DEFINITIONS
KPI delivery is measured against the specific calculation methodologies cited in the original bond prospectus and verified through subsequent annual reporting cycles.
PREVIEW — FULL VERIFIED RECORD CURRENTLY IN PROGRESS
METHODOLOGY NOTES
All outcomes adjudicated by Oltius research analysts are based on public source citations. UNDISCLOSED status indicates a target date has passed but verification data has not been disclosed.
