Claims assessment · Entity target

Net-zero supermarket by 2040

Typical treatment across five regimes. Every verdict below is tied to a stated legal hook.

Market comparison

How this claim is typically treated

Five major markets · one reviewed comparison

Market	Typical treatment	Legal basis	What is required
European UnionEU	Conditional	Corporate Sustainability Reporting Directive (CSRD)Empowering Consumers Directive (EmpCo) View legal reasoning EmpCo transition-claim discipline; CSRD/ESRS E1 if in scope	Published transition plan with Scope 1/2/3 boundaries (retail is ~90%+ Scope 3), interim targets, third-party verification.
United KingdomUK	Conditional	DMCC Act 2024 — CMA green-claims enforcement View legal reasoning CMA Code; BRC roadmap context	Plan + progress reporting; Scope 3 supplier engagement evidenced.
United StatesUS	Conditional	FTC Green Guides California SB 253 — Climate Corporate Data Accountability Act View legal reasoning FTC Act s.5; SB 253 reconciliation if >$1bn CA revenue	Plan on file; claims reconcile with any CARB filings.
CanadaCA	Conditional	Competition Act greenwashing provisions (Bill C-59) View legal reasoning Competition Act s.74.01(1)(b.2)	Methodology-based plan substantiation.
AustraliaAU	Conditional	Corporations Act Ch 2M + AASB S2 — mandatory climate reporting View legal reasoning ACL s.18; Ch 2M reports if in Group 1/2	Consistency with mandatory climate statements.