In this subsection, we examine who in the company is accountable for the brand's climate performance and impacts. We check if brands publish information that links CEO and executive-level pay and incentives to achieving absolute carbon reduction across the entire value chain. We also look at the percentage of executive bonuses or pay tied to these reduction targets.

Additionally, we assess whether suppliers' incentives, such as long-term contracts, increased order sizes, price premiums, and reduced audits, are tied to decarbonisation improvements.