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The Science Based Targets Initiative (SBTi) continues to track the implementation of net-zero commitments among businesses. In its latest update, 239 companies are marked as "Commitment Removed", including major multinational corporations such as Microsoft, P&G, Unilever, and Walmart. Some of these companies are exemplary in sustainable development, demonstrating the significant challenges in setting net-zero targets for businesses, with Scope 3 potentially being the key.





