As highlighted in our 2021 Actions for Business, being held to account is our watch-out for 2021, and why this month we’re looking at zero tolerance on companies failing to deliver on climate commitments. As our lead article ' Climate-thinking long term: Seven points to act on' explores, the true meaning of profound change takes a long time to unpack itself, and the consequences for business of climate change are now starting to bite. Why wouldn’t you be incentivising executives to be part of the solution? And with companies now being judged on their whole climate change impact, from the start of the supply chain through to disposal of goods and impact of products, are you prepared to report this? If all this feels a bit far-fetched, the proof of increased scrutiny and expectation is in the daily news stories. Widespread gaps in reporting by the FTSE, where ClientEarth have found fewer than half are using the TCFD’s guidelines – the baseline industry standard and the one that, along with SASB, BlackRock’s CEO Larry Fink is endorsing. It’s why ratings agency S&P has warned 13 oil & gas companies that they are at risk of downgrade for not moving away fast enough from fossil fuels. And why European aviation’s Destination 2050 path to net-zero emissions can be challenged, for being reliant on undeveloped technological progress. Be prepared. | 
