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Draft guidance for corporate climate pledges has largely maintained limits on use of offsets.
The body also pushed back against using ESG ratings to assess corporate due diligence.
It comes as the Climate Bonds Initiative sees a freeze on agreed USAID financing.
Scrutiny on companies that acknowledge failed target outcomes could discourage voluntary disclosures, say academics.
The metric could be used to support transition financing decisions or meet regulatory requirements.
The latest ESG movers and shakers: Accountancy Europe names Van Der Enden as chief executive; UKSIF seeks board members.
The code is intended to support global interoperability.
Investor industry group criticised for promoting defence as sustainable investment in joint statement with UK government.
Draft law exempts CSRD preparers from reporting under Germany's supply chain act, while national standards body's sustainability expertise comes under fire by NGOs.
The latest developments in sustainable finance: Moody's and Fitch to continue including ESG scores in credit rating reports; UKSIF backs sustainability disclosure regime for UK.