The Globe and Mail reports in its Wednesday edition that nearly all of Canada's largest corporate emitters are moving toward improving their climate-related disclosure to global standards, but none of them takes the critical step of backing up decarbonization strategies with capital spending commitments. The Globe's Jeffrey Jones writes that is the conclusion of a coalition of top Canadian institutional investors. Climate Engagement Canada (CEC), whose members manage a total of $5.2-trillion in assets, on Tuesday published its inaugural benchmark data on key climate-related metrics at its focus group of 40 companies. It reveals a mixed bag of performance. Fewer than half have announced net-zero ambitions, and only 15 have taken partial steps to align short-term emission-reduction targets with paths toward limiting the rise in global temperatures to 1.5 degrees above preindustrial levels, the most ambitious target set out in the Paris Agreement. Fuel retailing and distribution companies had among the lowest scores of the focus list, with Alimentation Couche-Tard and Superior Plus notching only partial marks for climate governance and disclosure to the standard of the Task Force on Climate-Related Financial Disclosures.