Emmi's analysis of four ASX resource giants, BHP, Rio Tinto, Fortescue, and Woodside, appears as a sponsored case study in the IGCC State of Net Zero Investment 2026 report, the definitive annual survey of $3.5 trillion in Australian institutional capital. The analysis applies Emmi's Targets and Forecasts data to test whether each company's stated 2030 emissions commitment is supported by its current trajectory. With 84% of institutional investors now engaging specifically on progress against targets, the case study demonstrates how Emmi's methodology converts a percentage reduction commitment into a testable annual emissions path, and quantifies the gap where one exists.

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