As corporate net-zero adoption moves beyond target setting, we see disclosure on the cost of decarbonization as the next major disclosure requirement. Companies now need to show how they will decarbonize, not just articulate an intention to do so. The Abatement Capacity Assessment Framework is exactly this ‘how’ and by adding it as a requirement when setting targets, such as those under the SBTi, investors would be provided with not just target ambition [but] target cost and deliverability.