Hardly a day goes by without another major company pledging to step up to the challenge of deep decarbonization, often with some sort of commitment to net-zero greenhouse gas (GHG) emissions. 1 While some companies see the looming transition to a clean energy economy and a sustainable future as a threat, many others see an opportunity. What was once a trickle of net-zero commitments became a flood in the run-up to the 2021 Conference of the Parties to the Paris Agreement (COP26) in Glasgow 2-providing a clear signal that many corporate leaders recognize the sustainability imperative facing the business world. 3 As Sir Nicholas Stern, Professor of Economics and Government at the London School of Economics and Political Science, recently observed, this transition" represents not a cost or a burden but the greatest economic, business, and commercial opportunities in modern times." 4 However, while some of the world's largest companies have taken up this opportunity and made significant commitments to

1." Deep decarbonization" refers to the process of removing GHG-intensive processes from the global economy-which is what will be required broadly to meet the 2050 net-zero GHG target established by the 2021 Glasgow Climate Pact. For an example of what" deep decarbonization" entails, see SUSTAINABLE DEV. SOLS. NETWORK, AMERICA'S ZERO CARBON ACTION PLAN (2020), https://irp-cdn. multiscreensite. com/6f2c9f57/files/uploaded/zero-carbon-actionplan% 20% 281% 29. pdf [https://perma. cc/8MRV-8BR5][hereinafter AMERICA'S ZERO CARBON ACTION PLAN].