Directory
Actors
Organisations named in the documented record of each case, with the role the record gives them. Listing records a role; it is not a finding about conduct.
Recurring across cases
| Actor | Type | Base | Cases | Roles |
|---|---|---|---|---|
| US Environmental Protection Agency | Public authority | United States | 37 | Suspended BP from new federal contracts, 2012–2014; Federal regulator in the 1991 settlement; Regulator; 2005 penalty; Clean Water Act regulator; Administers Superfund; reports responsible-party commitments; Regulator in the December 2005 PFOA case; Selected the 2016 lower Passaic remedy; Regulator; TSCA charge closed 2006; Regulator; 2021 interim decision and 2025 withdrawal; Regulator; drinking-water limits for PFOA and PFOS; Regulator; revised risk determination; Regulator; issued the draft plan and the final Superfund decision; Regulator; re-registered dicamba in February 2026; Regulator; interim decision of 2021 and January 2025 announcement; Regulator; Regulator; found no meaningful climate benefit from burning plastic instead of coal in kilns (as reported); Regulator that requested information; Published the nonylphenol ethoxylate action plan; Federal environmental regulator; found Clean Water Act violations; Approved the Roundup label; said it would not accept a cancer warning; Rejected the mass balance method for its Safer Choice label, per ProPublica; Issued and reaffirmed the veto; Regulator that inspected the sites and signed the settlement; Federal regulator promising action; Regulator that ordered and certified the dredging; Defendant in Sackett; named in reported 2025 and 2026 proposals to narrow the test (not verified); US regulator; former staff moved to Monsanto; Rowland remark reported; regulator; regulator that found a violation; Withdrew the Range Resources emergency order in 2012; Issued the repeal; Found in 2021 that GenX was more toxic than previously thought; Approved over-the-top dicamba use for 2026 and 2027; published the programme results; issued the 1972 DDT ban; Approved the labels; announced the paraquat review; Regulator; the sources reviewed say it told Bayer it would not accept a cancer warning |
| Shell | Company | United Kingdom | 31 | Credit buyer; Named credit buyer; Cargo owner (Shell International Petroleum); claimant against cargo underwriters; 1t.org pledger (2021 list); Policyholder; co-payer of Arsenal cleanup; Operator through SPDC; defendant in Wiwa v Shell and the Dutch case; sold SPDC in 2025; Founding member; named among five members compared by Unearthed; Claimant in arbitration against the Netherlands; Parent group of Shell Nigeria; Operator through SPDC; sold SPDC in 2025; Client at the time of COP27; Northern Lights partner; Client in 2025 per the record; Facility owner; Fuel seller; advertiser of carbon-neutral driving; author of the Sky 1.5 scenario; Claimant; Named among companies that used the credits, as reported; bought a minority stake in Carbonext in 2022; acquirer of Select Carbon; Gorgon partner (IEEFA); company whose reserves were restated; Holder of the seismic exploration rights; Defendant, acquitted; agency client; author of the Sky 1.5 scenario; offered carbon-neutral driving; minority investor in Carbonext; Member of the Global CCS Institute; Producer funder of the study; Claimant against Greenpeace UK and Greenpeace International; Reported to hold a stake in Carbonext; Parent of SPDC; halted Ogoniland production in 1993; sold SPDC to Renaissance in March 2025 |
| Verra | Standard-setter | United States | 29 | Standard-setter and registry; Standard-setter and registry (project 1468); Registry; durability pilot allowing insurance; Standard-setter that certified the project; Carbon-credit registry; Standard-setter and registry (VCS 2250); Standard-setter and registry for the Plastic Waste Reduction Standard; Standard (Verified Carbon Standard, project 2290); Registry operator and standard-setter; Registry that runs the buffer pool; Registry; suspended three Portel schemes in 2023; standard for the plastic and carbon credits sold; Standards body that approved the method and suspended 27 projects; suspended accounts of three schemes in June 2024 and was sued by federal prosecutors in March 2026; Registry that holds its own AFOLU buffer and reported on cancellations; Standard body that suspended and reinstated the scheme; standard body; holder of the older REDD+ methodologies and the Southern Cardamom scheme; certification body that suspended accounts; Standard setter and registry that suspended the schemes; Standard setter and registry of the credits; Registry; suspended the projects |
| World Bank | International organisation | 25 | Financier of the REGROW project; Author of the presentation describing the programme; Inspection Panel finding on Boeung Kak land titling; lending freeze 2011; Funder of carbon payments (Forest Carbon Partnership Facility); Funder of the Kenya project; hosts the Inspection Panel; Signed a carbon-credit agreement with the Green Belt Movement; Funder of an earlier forest project (2007); Funder of a project in the Badia East area; Financier; its Inspection Panel reviewed the resettlement; Lender (USD 800 million, October 2025); Results-based carbon payer; Issuer and arranger of the catastrophe bonds; Source of the paddy yield figure; lender of the first-phase loan; lender; policy operation and REGROW financier; issuer of the bond; Lender of the US$600m loan; operator of the carbon fund; financier; Brokered the bond; Funder whose support backed the programme; finances the Mbeubeuss rehabilitation, as reported; Institution that issued the internal memo; Lender; lender whose land-titling programme was reviewed | |
| European Union | International organisation | Belgium | 22 | Provided more than €275m in aid; Assessed Türkiye under Article 45(5) of the Waste Shipment Regulation; Funder (€6m for 2018–2023; 46% of the park budget in 2020); Habitats Directive: Posidonia beds are a priority habitat; Funder; suspended about €1 million in 2020; Defendant in the strategic-status case (European Commission); Funder of the WaTER programme; Trade partner (trade preference); Regulator that adopted the measure and decided the list; Regulator; Adopted Directive 2003/53/EC; Adopted the narrowed directive and postponed the EUDR; Seal-product ban with an Inuit exemption; Complainant in the Indonesia nickel case; respondent in the palm oil and CBAM disputes; Respondent; set the renewable-status rules; funder of the WaTER programme; Brought the complaint at the WTO; acknowledges it cannot verify Morocco's claim; donor; suspended support for the WaTER programme; adopted the directive; set the taxonomy rules |
| The Nature Conservancy | NGO | United States | 22 | Lender (via subsidiary); Recipient of BP funding; Co-designer of the cover; author of the July 2026 case study; Nature NGO; director Sérgio Rial was chairman of Santander Brasil when it co-founded Biomas; Not named for this transaction; a JPMorgan executive sits on its board; Landowner and driller; Water fund overlapping Embobut; Sponsor of the project; Policyholder; Conservation organisation involved in the transaction; Donor group member; former employer of the Agriculture Minister; Micronesia director named in the bill; Recipient of $100m (first round); Guarantor (US$50m); Conservation organisation listing Mosaic as a corporate partner; Named by the MPF as having a conflict of interest; Environmental group that received Bezos Earth Fund money; Runs the Nature Bonds programme that lists the Seychelles pilot; reported water fund operator; Organisation whose land sales were the subject of the inquiry; Employer of Kareiva; Dow Chemical partner; subject of the essay; conservation group; cooperation partner; conservation group; set up the scheme with BP |
| Greenpeace | NGO | 21 | Author of the 2011 report on McKinsey's cost curves; Reported UK plastic at Adana dumping sites (2021); Its Unearthed unit published the 2024 comparison; Defendant in the US case; campaigner; Declared victory on the Nap Hal wheat revocation; Organisation placed under surveillance; awarded damages at first instance; Campaign organisation; reported more than 500 hectares destroyed; Analyst of the alliance's results; Campaigner in the Brent Spar controversy; NGO; found UK plastic at sites in Adana; Defendant in the federal suit; Defendant; paid the RNLI and accepted exclusion zones; Declared undesirable and closed in Russia; Campaigner; apology issuer (unverified); Campaign group that criticised the plan; Declared undesirable on 19 May 2023; campaigner and reporter on exports; Organisation that ended its FSC membership; complainant; reported the funding figures; critic; published satellite analysis; Defendant in all three suits | |
| TotalEnergies | Company | France | 21 | Credit buyer; Majority shareholder (62%); Total SA: criminal liability upheld and held civilly liable (2012); could not rely on CLC channelling; Member (as "Total"); named among five members compared by Unearthed; Claimant; Northern Lights partner; Later employer of the assessment's project manager; Sub-lessee and carbon-credit sponsor of the plantation; Lobbied on German tender rules; Named in leaked documents on the supply-chain law; Company found to have misled consumers; Named among companies that used the credits, as reported; Developer of the Tilenga oil fields; developer of Tilenga and sponsor of the Batéké plantation; named as a leading company behind the clusters; Defendant; the Paris court found its 2050 carbon-neutral claim misleading; Defendant in the Paris court ruling on carbon neutrality advertising; Member of the Global CCS Institute; Buyer of a 49 per cent stake in CBG; Claimant against Greenpeace France |
| The Coca-Cola Company | Company | 19 | Global partner since 2021 (river Interceptors); largest share of branded plastic waste in the Cowger et al. 2024 audit (11%); Set and reset the World Without Waste targets; Defendant in the Los Angeles County suit; Later member; Founder-linked company; ILSI member until January 2021; Beverage company; pledges, plastic-credit buyer through affiliates, defendant; Later KAB member; Changed its EU label; Named global partner since 2021; Revised its packaging targets; WWF partner (reported); company that cut its packaging targets; later member; named in CAA program governance; Joined the group later; party that agreed to the Fairlife settlement; Company that announced the 115% figure; company; relationship with WWF; Co-funder of the 2015 report | |
| WWF | NGO | 19 | Critic of plastic-neutral claims; Co-manager of Salonga National Park (since an August 2015 memorandum of understanding); Commissioned the independent review; grantee under US review; NGO; sand budget and ten-year stock estimate for the delta; Lead of the Hariyo Ban conservation programme in Nepal; Supported the ecoguards (ETIC/TRIDOM programme); appointed the review panel; Named in an allegation of financing fires; the allegation was found false; Conservation NGO; funder and supporter of ranger units; NGO; published position on plastic crediting; Former employer of AGRA's president; Trained and paid ecoguards in Lobéké; commissioned the independent panel; Five WWF India employees listed as an expert panel on the 2014 strategy proposal (BuzzFeed News); Partner in Bhutan for Life; Designated undesirable on 21 June 2023; Funded and equipped the ranger units; commissioned the Pillay panel; Coca-Cola partner from 2007 (reported); NGO; funder and partner of the ranger units; charity whose president resigned; conservation group; relationship with Coca-Cola | |
| Bayer | Company | 17 | Owner of Monsanto; party to the 2020 settlements; plaintiff against AIG; Owner of Monsanto; set aside up to USD 400 million for drift damage; Crop-protection company that commented on the transition; Partner reported to have withdrawn in 2003; Company commenting on legal uncertainty; Parent company of Monsanto; settlement payer; Named buyer; Acquirer of Monsanto (2018); large seed and pesticide seller; Runs the programme; measures, verifies and holds the carbon assets; Acquirer of AgraQuest; organic seed launch; Company that responded for Monsanto; neonicotinoid manufacturer; bee-health programme; court challenge; Party in the dicamba litigation; Licence holder that sought fees on Intacta soy; bought AgraQuest; carbon programme operator; Buyer of credits from the Portel schemes; Claimant in the suit against AIG; owner of Monsanto | |
| ExxonMobil | Company | — | 16 | Defendant in California suit; six registered lobbyists at Geneva; Client at the time of COP27; Named in leaked documents on the supply-chain law; Operator of the Baytown plant; Defendant in the 2008 suit; Acquirer of Denbury for USD 4.9 billion, completed 2 November 2023; Gorgon partner (IEEFA); Reporting company; defendant and petitioner; reported reserve reductions (not verified); Listed a Conservation International director in its 2026 proxy; Ran Mobil and ExxonMobil advertorials and sponsored content; company whose documents and advertorials were analyzed; agency client; Member of the Global CCS Institute; Plaintiff in the defamation suit |
| Corteva | Company | United States | 15 | Shares PFAS settlements; Co-settling company; Party to the PFAS cost-sharing agreement and settlements; Party to the cost-sharing agreement and the water-systems fund; Co-party to the June 2023 water-systems settlement; Exporter named as a seller of banned products; Largest producer (reported); company; settling party; Large US retail seed seller, 2018–20, with Bayer; Seller of OMRI-listed products; former producer; company that settled; Defendant; settled FTC case; Party to the 2021 resolution and the 2023 settlement fund; bought Stoller and Symborg |
| Government of Indonesia | Government | Indonesia | 15 | Central government; approved the Giant Sea Wall in 2025; Revoked four of five nickel permits; Declared the project a National Strategic Project; Withheld H5N1 samples; Led joint letters; Government that returned the flagged containers; issued PP 26/2023 and the export rules; Respondent in the nickel export ban case; complainant in the palm oil case; Complainant in the Indonesia case; Imposed the ban and appealed the panel ruling; Lawmakers who passed the revision; reopened sea-sand exports under PP 26/2023; runs the 10 New Balis tourism programme; Plans and funds the new capital; imposed the moratorium; ministry reported the 38% figure |
| Monsanto | Company | United States | 15 | Defendant in the Anniston and later PCB settlements; Seller of dicamba and Xtend seed; defendant in the Bader case; Client of Harrison's firm; published a parody of Carson; Roundup maker; defendant; Acquired company; patent holder in the saved-seed case; Company whose licence file and studies are at issue; defendant; company charged with bribery; 1990 anniversary sponsor; Company whose staff authorship was not disclosed; Plaintiff in Bowman; won; Company that admitted the violation; Company fined over the lobbying file; Petitioner; defendant in the state suits; Original insured; PCB and Roundup defendant |
| US Department of Justice | Government | United States | 15 | Prosecutor and civil claimant; Announced the December 2000 DDT settlement; Egg-price inquiry; Prosecuted; recorded a $230m payment by the company; Announced the settlement; Prosecuting authority (Southern District of New York); Government party in the settled cases; Supported Monsanto in Durnell; Co-signatory of the settlement; prosecuting authority; issued the press release; Prosecution; requested dismissal of three charges; Counterparty to the 2016 settlement; prosecutor that described the permit policy; Supported Monsanto in the case |
| European Commission | Public authority | European Union | 14 | Proposed the non-binding phase-out target; Regulator; anti-dumping duties; recognition of ISCC; Approved the German compensation payment to RWE (13 December 2023); Competition authority that issued the decision; Regulator; Negotiated the EU-Morocco arrangements; Made the 2020 pledge; reported to have withdrawn it in 2026; Proposer of simplification review; Evaluated the directive and reported on mandatory financial security; Author of the taxonomy rule; Regulator of CBAM; Institution whose paraquat approval the EU court annulled; adopted the outdoor ban; approved the RWE payment |
| Government of Canada | Government | Canada | 13 | Owner since 2018; guarantor of the credit facility; Contributed C$75 million to the settlement fund; Source of federal funding (2020) and loans; Began the emergency-order process; Party to the November 2025 agreement; federal tax credit; Claimant for damage from Cosmos 954; Federal government funding the remediation; Bears the federal cost of the cleanup; respondent; Environment ministry searched in 2013; no charges recorded; Federal government; subject of the 2012 assessment law and Bill C-5 |
| IUCN | International organisation | Switzerland | 13 | Policy guidance; Recommended deferral of World Heritage listing in 2022; Assessor of the Phoenix Islands Protected Area; Assessed the property (World Heritage Outlook); Conservation body in a Collaboration Agreement with Rio Tinto (2010); Technical evaluator for natural sites; Assessed the humpback whale (2008); Co-author of the Protected Planet Report 2024; Body the US withdrew from; Recommended against listing until Karen concerns were addressed; Its Canid Specialist Group stated the pups are not dire wolves; reports the area's status in 2025; Technical evaluator whose recommendation led to the 2011 World Heritage listing |
| Chevron | Company | United States | 11 | US distributor of paraquat, 1966 to 1986; Defendant in the Ecuadorian judgment; plaintiff in the US RICO case; claimant in the arbitration; Named in leaked documents on the supply-chain law; company that pleaded no contest; operator of Gorgon LNG; acquired Hess; Defendant in the Plaquemines Parish coastal-loss case; Named inauguration-fund donor; owner of the news site; agency client; Member of the Global CCS Institute |
| Exxon Corporation (ExxonMobil from 1999) | Company | United States | 11 | Tanker owner's parent; pleaded guilty; paid $900m civil damages and $507.5m punitive damages; McKinsey client; subject of the Massachusetts document order; Founding member; named among five members compared by Unearthed; Acquired Denbury in 2023; Claimant in arbitration against the Netherlands (ExxonMobil); Company that denied knowledge; Operator of the Baytown advanced recycling plant; defendant in the California case; claimant in the defamation suit; Defendant in California's suit; operator of the Baytown facility; claimant in the defamation suit; Company whose former executives sat on Nalco's board; Named inauguration-fund donor; Producer funder of the study |
| Government of India | Government | India | 11 | Suspended the treaty; Pays the premium share not paid by farmers; presented the scheme's figures; Objected to listing endosulfan under the Stockholm Convention; Source of the import data cited in the report; filed the curative petition; paid for the waste incineration; Host government for the Sardar Sarovar dam; Gave the nod to clear over 8,500 hectares; Paid the incineration cost; petitioner for more compensation; fertiliser subsidy payer; Ran the sterilisation campaign; Paid for the incineration from the state budget |
| Human Rights Watch | NGO | International | 11 | NGO; reported services cut; Reported health impacts on recycling workers and residents (2022); Author of the 2024 report; Human rights investigator; NGO that reported the killings; NGO; interviewed workers in Turkey; Researcher and reporter; published the 2024 report on the voluntary carbon market; Published the 2026 report; Reported the case |
| Inter-American Development Bank | Development bank | Multilateral | 11 | Guarantor ($85m); Lender to Eólica del Sur; Official quoted on the size of the first five swaps; Financier of the BR-364 highway, which Mendes lobbied against in 1987; Provider of a partial guarantee; Founding investor in IEG; Guarantor (US$100m); Development bank; provided US$550m in 2016; Supported the relocation from 2018 to 2023; Guarantor (US$85 million) |
| Lloyd's of London | Insurer | United Kingdom | 11 | Excess insurers on Transocean's liability programme; market loss estimate $300–600m; Lead of 150+ excess insurers; refused cover, paid $780m after suit; Lead hull insurer; Cargo underwriters at Lloyd's (defendant Gibbs); Insurance market; syndicates on the 2019–20 policy; Market whose members insured the mine from 2019; Insurer named as defrauded in L'Unità; Primary insurer; plaintiff in coverage actions; Insurers (Certain Underwriters at Lloyd's) in the ConAgra and NL Industries coverage cases; Insurance market; left NZIA 26 May 2023; reported insurer of the whaling fine (not verified) |
| Microsoft | Company | United States | 11 | Credit buyer (Klamath East and West); Credit buyer (12,000 credits listed); Credit buyer; Largest buyer of long-term carbon removal; Company; reports data-centre emissions and buys carbon-removal credits; Operator of a campus in Querétaro, named by Oxfam; Buyer of carbon removal (500,000 tonnes over six years); Buyer of Klamath East and West credits; Planned partner in the geothermal data centre; Buyer of re.green reforestation credits |
| US Securities and Exchange Commission | Public authority | United States | 11 | $525m settlement with BP; US securities regulator; $55.9m settlement; Questioned the insurance receivable in May 2023; Recorded a $100m payment by the company; Regulator that opened a formal review in December 2023; Recipient of the company's quarterly filing; Regulator; settlement with Rio Tinto; US regulator; Imposed 19 million dollar penalty in 2023; regulator that changed the reserve pricing rule; regulator; took no action against three executives in 2006 |
| AIG | Insurer | United States | 10 | Participant in the excess programme; Named as still willing to insure (2024, 2025); Not ruled out; insured on-ground works until 30 September 2019; Insurer; plaintiff against 3M; defendant in Tonoga through two subsidiaries; Insurer suing 3M over coverage (October 2024); Excess insurer; defendant in Bayer's suit over cover for PCB and Roundup settlements; Insurer that refused cover; insurer whose units New Hampshire Insurance Co. and Granite State were defendants; insurer that sued 3M over coverage; Insurer that declined cover; defendant |
| BASF | Company | Germany | 10 | Founding member; Dicamba seller; co-defendant in the Bader case; Largest exporter (over 33,000 t in 2024); Holder of 47% of counted patented marine sequences (reported); Withdrew from a project with Eramet in 2024; Named as an early seller of synthetic indigo (reported, not verified); Bought businesses sold to win approval; Ranked third in 2023 biologicals sales; defendant; bought AgBiTech |
| Global Witness | NGO | United Kingdom | 10 | NGO; 2010 report on Koh Kong sand exports and licences; Reported the 2026 arrests; NGO; 2010 report on the Koh Kong sand trade; NGO that left the Kimberley Process in 2011; NGO that published the capture-versus-emissions comparison; NGO; reported on heavy rare earth mining in Myanmar; Investigating NGO; reported China's imports from Myanmar; NGO whose 2023 figures are cited; Published the participant counts; Found Singapore's response inadequate |
| Munich Re | Insurer | Germany | 10 | Reinsurer; Ruled out cover (April 2022); Insurer through Temple Insurance; reviewed its contract; Reinsurer that said it would not support the mine (Dec 2018); Insurer (Munich Re Group); Underwriter; Reinsurer; source of the $30 billion loss estimate; Founding member; left 31 March 2023; Insurer that left the Net-Zero Insurance Alliance in 2023; reinsurer that paid part of the insured loss |
| Nestlé | Company | Switzerland | 10 | Credit buyer; Credit buyer; co-developer of Verra's standard; Co-developer of the Verra standard; Nestlé Philippines bought burning credits; Said it does not buy plastic credits; Dropped its claims in March 2026; operator of the groundwater withdrawal; Named corporate buyer of Isthmus wind power; Partner in the 4.9 billion euro partnership that includes Erikli; Patent applicant; Reported credit buyer |
| UN Environment Programme | International organisation | Kenya (headquarters) | 10 | Original owner of the tree campaign; Author of the 2011 Ogoniland assessment; Convenes the negotiations; issued the announcement of the new chair; Hosts the Montreal Protocol ozone secretariat; Estimated rubble clearance time and cost; Convener of NZIA; UN body whose statement on the 2023 insurer exits was reported; Co-author of the Protected Planet Report 2024; Estimated the quantity of uranium used (about 2,000 tons); Author of the 2011 assessment and fund proposal |
| Vale | Company | Brazil | 10 | Dam owner and operator; 50% owner; acquitted; Founder; published the market notice; Parent company of Samarco; secondary funder of Renova at 50%; Mining company; owner of Agera; Bought 51% of BSGR's Simandou holding for USD 2.5 billion; Company the court ordered to repair the damage; Founding partner of Biomas; Company served by the law firm that held the draft; Operator that relocated 1,365 households |
| 3M | Company | United States | 9 | Defendant in the AIG suit; policyholder; PFOS manufacturer and defendant; Defendant and settling party; PFAS manufacturer; Company that booked a PFAS settlement charge; defendant in the Commonwealth suit; company; settling party; Company paying the settlement and appellant against the decree; defendant; recorded the settlement charge; defendant named in the case |
| BP | Company | United Kingdom | 9 | Well operator and lease holder; pleaded guilty; paid $20.8bn civil settlement; self-insured; Launched the “Beyond Petroleum” brand and the carbon footprint calculator; Non-operator; does not declare Rumaila gas flaring; Oil company that cut low-carbon investment in 2025; acquirer of a majority stake in Finite Carbon; Company responsible for the spill response and dispersant choice; named as a leading company behind the clusters; company; partner in the scheme; donor to TNC; Member of the Global CCS Institute; three of six executives worked or work here |
| Conservation International | NGO | 9 | Runs the project; Co-founder of the compensation foundation; Project operator; named as a partner in the compensation trust; Board on which Duque sits; Conservation group; Rob Walton listed on its executive committee; Environmental group receiving GEF money and board ties to the Bezos family; Named Jackson interim board chair; board includes former officials; Board on which Ian Khama sat when the ban was announced | |
| DuPont | Company | United States | 9 | Plant owner and PFOA user; Co-settling company; Parent company that spun off Chemours; Party to the cost-sharing agreement and the water-systems fund; alleged by Chemours to have received a dividend at the separation; Co-party to the June 2023 water-systems settlement; former parent of Chemours; CFC producer; Recipient of the Weinberg Group's 2003 letter on PFOA; company; settling party; Producer of PFOA and related chemicals; party to the 2021 resolution |
| Government of China | Government | China | 9 | Regulator; ban and compensation; State that conducted the test; Operator of the upper Mekong (Lancang) dams; rejected the 2019 low-flow attribution; Banned Japanese seafood imports; authority that carried out the relocations, as reported; introduced the 1998 logging restrictions and the natural-forest logging ban; Building the dam, per Radio Free Asia; Host government for the Three Gorges dam; ran the Four Pests campaign |
| International Oil Pollution Compensation Funds (IOPC Funds) | International organisation | United Kingdom | 9 | 1992 Fund; paid €147.9m; Administers the 1992 Fund; paid KRW 134.8bn within the KRW 321.6bn limit; International compensation fund (1992 Fund); Compensation body paying claims for the Gulfstream spill (1992 Fund); International oil pollution compensation funds (Erika, Sea Empress and Tasman Spirit are in the same heading); International compensation regime; Pakistan not a member; Administers the 1992 Fund and Supplementary Fund; pays claims above the shipowner's limit; 1992 Fund; paid claims together with the Shipowners' Club; published the compensation table |
| Kenya Forest Service | Public authority | Kenya | 9 | Official forest-cover measurement; disputed satellite data on the Mau; Agency whose guards carried out the raid; Forest authority; disputed satellite figures for the Mau Forest; Forest authority whose guards carried out the evictions; Forest authority; carried out the November 2023 evictions with the Kenya Wildlife Service; Agency that carried out the 2023 evictions; forest guards and eviction operations; forest guards; operator of the evictions; national forest assessment; disputed satellite-based loss figures |
| Syngenta | Company | Switzerland | 9 | Reported challenger of the revocation of approval (unverified); Paraquat maker (successor to ICI's agricultural arm); settlement defendant; Exporter; reported to have moved some operations to Germany after the French ban; Producer; made paraquat for export in the UK; Paraquat producer named in the 2023 UK export figures; Producer of paraquat and diquat; settled the lawsuits; settling defendant; company behind internal communications; neonicotinoid manufacturer; pollinator programme; court challenge; Paraquat producer; announced Gramoxone phase-out |
| Zurich Insurance | Insurer | Switzerland | 9 | D&O insurer, limit about US$150m (press reports); Ruled out cover (2021); Lead insurer 2019–20; did not renew in July 2020; Insurer that said it would not support the mine (Dec 2018); Insurer; defendant in National Foam v. Zurich; Insurer; TVA sought another $50m in arbitration; Insurer; says it does not cover the activity; Current parent of Maryland Casualty; Founding member; left 5 April 2023 |
| Amnesty International | NGO | United Kingdom | 8 | NGO; reported on forced evictions; NGO; recorded evictions and deaths; NGO; report on spill investigations; Documented the evictions; called for a halt to evictions; advocate reporting on the case; documented evictions and abuses near Kolwezi; Reported on spill-cause determination and sabotage attribution |
| Chemours | Company | United States | 8 | 2015 spin-off; shares PFAS settlements; Policyholder; arbitration claimant against insurers; Spun-off company that received DuPont's PFAS liabilities; Spun off from DuPont in 2015; bears half of the cost sharing; party to the water-systems fund; insured; Co-party to the June 2023 water-systems settlement; alleged understated liability at separation; company; settling party; Producer of GenX; party to the 2021 resolution and the lawsuit against DuPont; Operator of the Dordrecht plant |
| Chubb Global Markets | Insurer | Switzerland / UK | 8 | Reinsurer; Halliburton's top-layer insurer (Chubb Bermuda); won arbitration; Lead property insurer (press reports); Lead property and business-interruption insurer, as ACE (80%); Ruled out cover (April 2025); listed as a holdout in 2024; Insurer through Chubb European Group; refused cover in September 2021; Not an NZIA member; adopted oil and gas standard 2023; Reinsurer to DFC, per its release |
| Eni | Company | Italy | 8 | 1t.org pledger; Operator; incident reports record a sabotage share of 89%; Developer for whom the assessment was prepared; Non-operator; does not declare Rumaila gas flaring; named as a leading company behind the clusters; fined over Diesel+ advertising; Acquired about 3.1 million credits from the Luangwa community forests; Defendant, acquitted |
| Forest Stewardship Council | Standard-setter | 8 | Certification scheme; Certifier that suspended the producer; certification body whose system was examined in the Earthsight report; Certifier that suspended AVP; Certification body whose remedy process for the suppliers is on hold; Certifier that Greenpeace left; Certifier named in the unverified account; Certifier that suspended the pellet producer AVP | |
| NOAA | Public authority | United States | 8 | Lead scientific trustee agency; Federal agency reporting on residual oil; US regulator handling the permit route; Funds and reports the annual survey; US regulator receiving the application; Regulator and publisher of the Unusual Mortality Event page; Target of the budget and staffing cuts; its disaster database was closed; Co-funder of the 2022–2026 programme |
| RWE | Company | Germany | 8 | Defendant; recipient of coal-exit compensation; Developer of Dogger Bank South; Mining company; recipient of state payment for early coal exit; claimant against the Netherlands; compensation recipient; Filed the Dutch treaty claim and received German lignite exit compensation; Developer of Dogger Bank South, disputed by Equinor and SSE; Operator that received 216 million euros; recipient of early-closure compensation |
| Survival International | NGO | International | 8 | Critic of the project's carbon claims; Raised the allegations with African Parks in June 2023; NGO; reported the draft findings; Issued written warning to African Parks (June 2023); Filed OECD complaint against WWF (2016); Source of the 106-in-20-years figure (not verified); Source of Hongana Manyawa figures; Reported the shooting of a 17-year-old Batwa |
| Swiss Re | Insurer | Switzerland | 8 | Reinsurer; Property insurer, Swiss Re Corporate Solutions (press reports); Ruled out cover (2021); Reinsurer that said it would not support the mine (Dec 2018); Insurer stating it does not cover deep-sea mining; Developed the initial solution; named as insurer or reinsurer by different sources; Founding member; left May 2023; reinsurer that paid part of the insured loss |
| United States Government | Government | United States | 8 | Withdrew from WHO; participation in the negotiations halted; Asked for delay; Paid compensation to Aleut residents, 1979 and 1983; Withdrawing state; signatory to the partnership; took stake and set price floor; funder of WWF's work; Party to the seabed minerals deal |
| US Department of Energy | Government | United States | 8 | Ran the Clean Coal programme, 1986–1993; Funder of DAC hubs; Assistant Secretary Brad Crabtree from April 2022; Hanford owner and funder; ran the hub funding and the list; administers carbon management funds; lender; loan defaulted; Owner of the Hanford site; published the 2025 cost estimate; Federal department whose carbon removal staff was reduced |
| Dow | Company | United States | 7 | Founding member; named among five members compared by Unearthed; Seven registered lobbyists at Geneva; Defendant named in the French suit; Partner in the Hefty EnergyBag programme; company party to the settlement; programme partner; Co-funder of the 2015 report |
| Government of Kenya | Government | Kenya | 7 | Set the 15 billion trees target; lifted the logging ban; Government partner in the programme; Government of Kenya; party to the African Court case; Lifted the logging ban and set the 15 billion tree target; Ordered the riparian demolitions; Suspended the plan; Imposed the 1977 trophy hunting ban |
| Occidental Petroleum (Hooker / OxyChem) | Company | United States | 7 | Successor to Hooker; defendant and payer; Owner and developer of Stratos; lead of the South Texas hub; defendant in insurers' Love Canal actions; recipient of DAC hub support, 2023; Named inauguration-fund donor; Acquirer of Holocene and Carbon Engineering |
| US Fish and Wildlife Service | Government agency | United States | 7 | Trophy-import regulator; Funder (2024); Agency that removed the definition from its regulations; Federal agency; project partner; Signed a memorandum of understanding with Colossal; co-author of the July 2026 harm-definition rule; Federal wildlife agency; reported the fire after the first flight; published bald eagle population data |
| US International Development Finance Corporation | Public finance agency | United States | 7 | Political-risk insurer; Insurer; Political risk insurer; Lender; lender; loan defaulted; Political risk insurer for the new bond |
| Allianz | Insurer | Germany | 6 | Participant in the excess programme; Civil-liability insurer; led reinsurance consortium (press reports); Civil-liability insurer (about R$70m); Ruled out cover (April 2022); Insurer that said it would not support the mine (Dec 2018); Founding member; left 25 May 2023 |
| BHP | Company | Australia | 6 | 50% owner; acquitted in Brazil; found liable in London; Credit buyer; Former operator and majority owner; party to Dagi v BHP; Parent company of Samarco; secondary funder of Renova at 50% (BHP Brasil); Suspended Nickel West; Company served by the law firm that held the draft |
| Break Free From Plastic | NGO | 6 | NGO; brand audits and criticism of the Coca-Cola partnership; Author of 'Smoke and Mirrors' (with GAIA); Brand auditor and critic; Publisher of brand audits; Brand-audit organiser; brand audit organisation | |
| Cargill | Company | United States | 6 | Soy buyer fined (Cargill Agrícola); WWF-US corporate partner; Starch-based sugar producer; author of the 2018 privatisation scenario; Soy trader; member of Abiove; Operator of the Orhangazi factory; named in monitoring of potentially linked losses; linked to 2021 EU lobbying through trade associations; Proposer of the Ferrogrão railway |
| Company | United States | 6 | Project developer; Pledged not to source deep-sea minerals (2021); Company; reports hourly and annual carbon-free energy matching; Company the report describes as linked to the recipient; Holder of a water withdrawal right | |
| Government of Mexico | Government | Mexico | 6 | Programme owner and payer; Government; Bond sponsor and beneficiary (Hacienda); Government that announced a ban; Federal government under President Sheinbaum; statement of February 2026; respondent; refused the seabed permit |
| Government of Norway | Government | Norway | 6 | Government; Paid USD 2 million for the only carbon sale recorded; Pledged about 3 billion dollars (part conditional); Government that supported the exemption; Government that postponed the licensing; Ran a 2024 independent biomass study |
| Government of Tanzania | Government | Tanzania | 6 | Government; relocation programme; Host government; Borrower; cancelled the project; Government; 20% share in the project; REGROW borrower; project cancelled in November 2024; ran the Tokomeza operation; removed four ministers |
| Government of the Democratic Republic of the Congo | Government | Democratic Republic of the Congo | 6 | Licensing authority; Set the export ban and then the quota; Reported 12 deaths and about 4,400 patients; signatory to the partnership; Government that signed the mining code; Government that suspended cobalt exports and set a quota |
| Keep America Beautiful | NGO | United States | 6 | Litter-prevention organisation; Anti-litter organisation founded by packaging makers; Anti-litter organisation founded in 1953 by packaging manufacturers; anti-litter group; subject of the case; Group whose litter messaging is the subject; programme partner |
| Marine Stewardship Council | Standard-setter | International | 6 | Certifier of the PNA purse seine fishery; Certification body; widened the FAD certification in 2024; Certifier that received Walton grants; certifier; certification scheme |
| PepsiCo | Company | United States | 6 | Co-defendant in the Los Angeles County suit; second in the brand audit; Holder of the FL-2027 potato variety registration; Defendant in both suits; Beverage company; co-defendant in the Los Angeles County suit; named in CAA program governance; Defendant in the 2024 Buffalo River case |
| Rio Tinto | Company | Australia | 6 | Mining company that carried out the blasting; Project developer; Mining company; made and then dropped the net positive commitment; Holder of Simandou blocks 3 and 4; gave up blocks 1 and 2 in 2008; Shareholder in CBG; Owner of Riversdale from 2011 |
| Supreme Court of India | Court | India | 6 | Court that dismissed Vedanta's appeal and review petition; Court that closed the Uttarakhand fund file; Closed the Uttarakhand file on 19 March 2025; appointed committee; halted 24 hydropower schemes; Ordered the evictions, then stayed its order; Court that recalled the ruling |
| US Department of the Interior | Government | United States | 6 | Parent department of the Fish and Wildlife Service; Secretary Burgum explained the change; Removed the spending limit and oversight (2017); Department led by Secretary Burgum; Interior Department; Secretary Doug Burgum commented on the endangered species list; announced the FAST-41 addition; Ended the spending cap and audit of the Bikini fund in 2017 |
| US Government Accountability Office (GAO) | Public authority | United States | 6 | Source of the 2011 asbestos trust data; Auditor of the settlement sample (GAO-05-747); US government auditor that recommended ending self-bonding; Auditor; estimated liabilities; Published the PFAS cost report; Reviewer of tax treatment of settlements (2005) |
| US Supreme Court | Court | United States | 6 | Cut punitive damages to $507.5m (2008); Upheld the definition in 1995 (Sweet Home); decided Loper Bright in 2024; Declined review of the contempt conviction (March 2023); Decided Monsanto v. Durnell; Ruled on the preemption question; Decided Monsanto v. Durnell, 7–2 |
| USAID | Government | 6 | Donor to NRT (nearly $20m, 2015–2020; funding ended January 2025); Source of the CARPE funds routed through the US Fish and Wildlife Service; Donor whose funding ended; agency closed 1 July 2025; funder named in the report; Funder of Kahuzi-Biega park, per the Minority Rights Group report; Funder | |
| Volkswagen | Company | Germany | 6 | Credit buyer (at least €10m); Manufacturer ordered to pay €1bn in Germany in 2018; Fined, with BMW, 875 million euros in total; Manufacturer; party to the separate AdBlue cartel; Fined company (1 billion euros order); Credit buyer with a representative on Verra's advisory group |
| Wildlife Conservation Society | NGO | 6 | Grantee under US review; Conservation organisation listing Ecopetrol among its corporate supporters; Conservation organisation; trustee role documented; conservation NGO; no response found in the sources reviewed; Took over management of Kahuzi-Biega park in April 2022; Funder, then park manager from April 2022 | |
| Adani Group | Company | India | 5 | 1t.org pledger; Owner group of the mine; Ordered to pay Rs 5 crore for coal left on the seabed; Holder of the Nedan village allocation (cancelled) and Baiya oran land (returned); largest shareholder |
| African Parks | NGO | South Africa | 5 | Manager of Odzala-Kokoua under a 25-year agreement since 2010; Manager of Odzala-Kokoua; Recipient of Wyss Foundation commitments; Park manager at Odzala-Kokoua; subject of the investigation; Organisation whose management authority was revoked |
| Amazon | Company | 5 | Past core donor; its SBTi commitment was removed in August 2023; Company; claims 100% renewable matching; Reported buyer (not independently verified); Named buyer; named in CAA program governance | |
| Australian government | Government | Australia | 5 | Buyer of the licences; rejected the claim about the credits; Rejected the claim that 25 million ACCU credits were worthless; Ordered a probe into water buybacks; Environment minister who refused approval |
| BlackRock | Asset manager | United States | 5 | Manager of the Climate Finance Partnership fund that bought the stakes; Defendant; removed from the Texas list in June 2025; Target of attorneys general letter and Texas suit; Investor ($550 million); Company that used Pacajaí credits in emissions reports |
| Carbon Market Watch | NGO | 5 | Filed complaint with ICVCM; Complainant to the ICVCM about the Southern Cardamom review; NGO analysing the raters; Filed complaint with ICVCM about the re-review; complainant to the ICVCM over the Southern Cardamom review | |
| Council of State (Danıştay) | Court | Turkey | 5 | Council of State; annulled 2022 regulation amendment; stayed execution for about 194 parcels; Annulled the permit; the mine was reported to keep operating; Court that issued the ruling; Rejected the company's objection; Stayed the expropriation in 2014 |
| Equinor | Company | Norway | 5 | Northern Lights partner; former Statoil; Claimant over Dogger Bank South wake losses; company fined over Mongstad refinery; named as a leading company behind the clusters; Claimed 778 million dollars of lifetime losses from Dogger Bank South |
| Federal Public Prosecutor's Office (MPF) | Public authority | Brazil | 5 | Federal prosecutor; re-filed indictment (2023); Federal prosecutor; brought the 2016 criminal charges; Federal prosecutors; brought the charges against the accused; Federal prosecutors; reported the hydrograph failure and the fish-kill count; sued to annul the LEAF deal; wrote to the state in 2026 |
| FMO (Dutch development bank) | Bank | Netherlands | 5 | Lender (USD 25 million); Dutch development bank, 51% state-owned; Dutch development bank; partner in the Addax lease, withdrew around 2015; Development bank that invested in the plantations; Financier (Dutch development bank) |
| Government of Alberta | Government | Canada | 5 | Funder of the Site Rehabilitation Program; Party to the November 2025 agreement; 12 percent grant; committed financing and loan guarantee to the pipeline; subject of the coal exit measure |
| Government of Australia | Government | Australia | 5 | Reported payer of A$107 million (unverified); Government that lobbied committee members; Grant provider; signed the Falepili Union and set the visa ballot; respondent to the 2022 finding |
| Government of Ecuador | Government | Ecuador | 5 | Borrower; State authority; Government; party to the referendum implementation; Respondent in the arbitration; ordered to pay Chevron more than $224 million; Debtor; issued the new Galápagos bond |
| Government of Germany | Government | Germany | 5 | Declared Hyphen a strategic foreign project in 2024; Contributor (about 170 million euros); defendant; Government that paid the closure premiums; agreed to pay the compensation |
| Government of Pakistan | Government | Pakistan | 5 | Claimant; reported demand US$1bn; recipient of pledges and payments; Government transferring the land; Respondent in the arbitration; Terminated and renegotiated the contracts |
| Government of the Netherlands | Government | Netherlands | 5 | Sets nitrogen policy and funds the voluntary buyouts; Government; ordered culls and described Q fever as under control; Issued the interim PFAS action framework; defendant in the RWE claim; Defendant in the treaty claims; issued the coal ban |
| Government of the United States | Government | United States | 5 | Party to the SOFA agreement; Argues it has no clean-up obligation at Subic and Clark; Asked to clean up chemical weapons and munitions left in Panama; Conducted the 1946–1958 nuclear tests; respondent; permit cancelled |
| Hannover Re | Insurer | Germany | 5 | Reinsurer; Ruled out reinsurance (March 2022); Reinsurer listed as having ruled out the mine; Reinsurer of the 2020 renewal (per Reinsurance News); Left NZIA 19 April 2023 |
| IBAMA | Public authority | Brazil | 5 | Environment agency that issued the biopiracy fines; Brazilian environmental agency; imposed fine; Brazil's environmental enforcement agency; benchmark for the 16-year spending comparison; licensing agency whose technical staff recommended against a partial licence; Federal environmental licensing agency |
| International Finance Corporation (IFC) | International organisation | United States | 5 | Private-sector arm of the World Bank (Tata Mundra); Lender to Indorama Agro (USD 60 million); Lender; Lender; operator of the CAO complaint mechanism; Lender to a Suzano pulp mill |
| International Monetary Fund | International organisation | International | 5 | Publisher of the whale-value article; the authors' employer when it was published; Reported fisheries share of GDP; Economists' 2019 valuation of a whale; Letter of intent on the sugar beet quota (May 2001); Pressure behind the terminations |
| Kenya Wildlife Service | Public authority | Kenya | 5 | Ordered by the court to revoke licences; Carried out the November 2023 evictions with the Kenya Forest Service; Kenya Wildlife Service; Agency that carried out the 2023 evictions; Kenyan state wildlife service named in the sources reviewed among the parties on the state side |
| Ministry of Environment (Cambodia) | Government | Cambodia | 5 | Project partner; rangers made the arrest; Project partner; rangers took part in patrols; Issued the consultation exemption circular; Ministry that declared the eradication; imposed the sanction |
| NASA | Government | United States | 5 | Statement on the test; ISS crew sheltered; Publisher of Orbital Debris Quarterly News; Operator of the ISS equipment; respondent to the claim; Government space agency; its Administrator commented on the reentries |
| National Audit Office | Public authority | United Kingdom | 5 | Audited the UK packaging recycling obligations (2018); Auditor; 2019 estimate reported; Auditor whose finding on interrupted flow was reported; UK auditor reporting on Sellafield; Auditor of the PRN/PERN system |
| UN Development Programme | International organisation | International | 5 | Implementing agency of GEF project 9159; investigator (SECU0009); Nominated the programme for the Earthshot Prize; Source of the $6.7 billion damage estimate; Investigation into the Messok Dja park programme (leaked draft); UN agency; draft investigation of Messok Dja |
| US Department of Agriculture | Government | United States | 5 | US agricultural agency; report on Neste later withdrawn; Pays bird flu indemnity; Regulator; found gentamicin injected into eggs (2008); US inspection authority; Declared kudzu a weed in 1970 |
| World Bank Inspection Panel | International organisation | 5 | Accountability body that investigated the complaint; Accountability mechanism; closed Badia East complaint; Independent complaints body; complaints mechanism that registered the complaint; Complaints unit set up in 1993 after the Sardar Sarovar review | |
| WTW (Willis Towers Watson) | Company | United Kingdom / Ireland | 5 | Civil-liability insurance broker (press reports); Insurance broker (as Willis); Broker asked to rule out the mine; declines to comment on clients; Broker and co-designer; Broker and co-creator of the programme |
| ABP | Pension fund | Netherlands | 4 | Dutch civil-service pension fund; reported main Corio shareholder; GSFF investor; Majority investor in GSFF; Dutch public-sector pension fund; 60 percent investor in the fund; Dutch public-sector pension fund; investor in forest land and Brazilian meat shares |
| American Can | Company | United States | 4 | Founder; Co-founder of KAB; founding can maker; Founding can maker |
| American Chemistry Council | Association | — | 4 | Trade association; seven registered lobbyists at Geneva; Successor to the Chemical Manufacturers Association, which published the 1991 guideline; Sent the April 2020 letter proposing Kenya as a plastics hub; Co-funder of the 2015 report |
| Apple | Company | United States | 4 | Co-funder, mostly as a philanthropic donation; Restore Fund sponsor; Jackson's most recent employer before Conservation International; Technology company named in the Paris complaint and, per the report headline, in the US suit |
| Australian Competition and Consumer Commission (ACCC) | Government | Australia | 4 | regulator that issued the penalty; Regulator that brought the case; lost; Ran the water-markets inquiry; Competition regulator that brought the action |
| Biomas | Company | Brazil | 4 | Restoration company founded in 2022; Carbon-credit forest-restoration company founded in 2022; restoration initiative founded by six companies; Restoration venture formed by six partners |
| Chikweti Forests of Niassa | Company | Mozambique | 4 | GSFF subsidiary; plantations in Niassa; Plantation company (GSFF subsidiary); plantation company whose occupation of 32,000 hectares was found by the 2010 review |
| Citizens Property Insurance (Florida) | Public authority | United States | 4 | Florida state-run insurer; State-run insurer of last resort; state-run insurer whose policy count fell; Florida state-run insurer; policy count fell |
| Comptroller and Auditor General of India | Public authority | India | 4 | Auditor that reported on the compensatory afforestation fund; Auditor: found misuse in Uttarakhand; 2013 audit of planting; audit body that found the untreated discharge; Auditor that found delays and untreated discharges |
| Credit Suisse (now UBS) | Bank | Switzerland | 4 | Bond arranger; Global lead arranger; Issued the new bond, per the sources |
| Danone | Company | France | 4 | Corporate investor / credit recipient; Company whose chief executive was removed in 2021; owner of the plant occupied in Puebla; defendant |
| Earthjustice | NGO | United States | 4 | NGO that stated an intention to sue; Reported the mining claims; Environmental law group; advocacy group reporting the removal |
| European Space Agency | International organisation | Europe | 4 | Contracting agency for ClearSpace-1 (€86m); Source of event details; promoter of the voluntary Zero Debris Charter |
| Farmers Insurance | Insurer | United States | 4 | Left Florida home, auto and umbrella market (2023); Insurer that stopped branded Florida policies; insurer that stopped the policies; Stopped writing Florida home, auto and umbrella policies |
| Federal Police (Brazil) | Public authority | Brazil | 4 | Investigating authority; launched Operation Greenwashing in June 2024; launched Operation Greenwashing |
| Food and Agriculture Organization (FAO) | International organisation | Italy | 4 | Source of the GIEWS dzud update; Author of the 2001 review of logging bans; global forest definition and assessment; source of the forest and trade figures |
| Frontier (carbon-removal buyers' club) | Association | 4 | Carbon-removal buyers' club; McKinsey Sustainability is a founding member; Buyers' coalition; offtake of 115,211 credits; Buyers' club for carbon removal credits; Offtake buyer | |
| German government | Government | Germany | 4 | Brought forward the coal exit and paid compensation to RWE; payer of closure compensation; Rescued Uniper in 2022; lignite exit arrangements with RWE; Decided in 2007 to end hard coal subsidies and close the last mine by 2018 |
| Glencore | Company | 4 | Holder of a right to half of NORI-area nickel and copper; acquirer of Li-Cycle assets; Seller of the Optimum coal mine; Admitted bribery and market manipulation charges (2022) | |
| Global Solidarity Forest Fund (GSFF) | Asset manager | Sweden | 4 | Global Solidarity Forest Fund, forestry fund in Mozambique; Forest fund; forest fund holding Chikweti Forests of Niassa; forest fund in which ABP took a 60 percent stake |
| Government of Brazil | Government | Brazil | 4 | Blocked the premium subsidy for 2025; Host government for the Itaparica and Sobradinho dams; host of the COP30 summit; awarded Edelman a contract; removed the INPE director |
| Government of Kiribati | Government | Kiribati | 4 | Government of Kiribati; Phoenix Islands Protected Area; Closed and then reopened the area; closed, then reopened the area to fishing; buyer of the Fijian land |
| Government of Singapore (Ministry of National Development) | Government | Singapore | 4 | Importer of the sand; Ministry of National Development; Government that tendered the three raters and set the exclusion rule; Set the moratorium and quota on data centres; Buyer of imported sand; said its imports were commercial |
| Government of Turkey | Government | Turkey | 4 | Pays the pufferfish bounty; Granted the mine permit, per the court ruling; partial restriction in Turkey; Host government party to the agreement |
| HSBC | Bank | United Kingdom | 4 | Partner in Climate Asset Management; NZBA founder; left July 2025; advertiser; advert banned; Corporate partner whose partnership ended or was scaled back |
| ICCN (DR Congo park agency) | Government | DR Congo | 4 | Congolese parks authority; co-manager of Salonga; Co-managed Salonga with WWF; its inquiry rejected most claims in 2022; park authority; co-manager of Salonga; Congolese parks authority |
| KfW | Bank | Germany | 4 | German development bank; funder of Salonga; Financier; Funder of Kahuzi-Biega park, per the Minority Rights Group report; Funder (since 2008) |
| McKinsey | Company | 4 | Credit buyer (over €200,000, after the sales stop); Consultancy; advised the COP28 presidency, fossil-fuel clients and forest countries; Founding member of Frontier (McKinsey Sustainability); Consultant on Guyana's forest plan, per Greenpeace | |
| Meta | Company | United States | 4 | Credit buyer; Company; Scope 2 and gas-plant supply in Louisiana; Operator of the Hyperion data center; operator of the platform with the news block |
| Owens-Illinois | Company | United States | 4 | Founder; Co-founder of KAB; founding bottle maker; Founding glass-bottle maker |
| Rabobank | Bank | Netherlands | 4 | Founder; Co-financier of the Plantar project; Founding partner of Biomas; co-financier and fund shareholder |
| Saudi Aramco | Company | Saudi Arabia | 4 | Largest buyer; Client at the time of COP27; Former executive's 2007 remarks on Saudi reserves, reported in leaked cables; agency client |
| Sea Shepherd | NGO | 4 | Pursued the vessel; source of the account of the chase and the earnings estimate; Anti-whaling group; paid 2.55 million dollars to Japanese whaling bodies in 2015; NGO critic of the record catch; Paid US$2.55 million to Japanese whaling bodies (2015) | |
| South Pole | Company | Switzerland | 4 | Carbon asset developer and marketer; Developer and marketer of Kariba credits; carbon consultant that left the Kariba scheme in 2023 |
| State of New Jersey | Government | United States | 4 | 2025 settlement; State environment department (DEP); raised concerns from 1970; party to DEP v Ventron; Claimant in the August 2025 PFAS settlement; Counterparty to the August 2025 settlement |
| Suzano | Company | Brazil | 4 | Founder; Founding partner of Biomas; Pulp company whose mill received International Finance Corporation funding; Eucalyptus plantation owner; partner in Biomas; initial 1t.org pledger |
| Tesco | Company | United Kingdom | 4 | Retailer that launched the brands; Retailer that wrote to the traders; Supermarket reported to have halted orders; Corporate partner whose partnership ended or was scaled back |
| The Ocean Cleanup | NGO | Netherlands | 4 | Foundation running the clean-up systems, Interceptors and research; Cleanup partner since 2021; Cleanup partner of Coca-Cola since 2021; Operator of the cleanup systems |
| Tsingshan Holding Group | Company | China | 4 | Described as majority owner of IMIP; ITSS furnace explosion, December 2023; Chinese-capital operator at the park; 51% owner of Weda Bay Nickel; IWIP co-founder; Park partner in the Sulawesi nickel chain |
| Union Carbide | Company | United States | 4 | company that paid the 1989 settlement; subject of the 2023 petition; Company whose 1989 settlement is the subject; defendant in the curative petition; Origin of the waste (Bhopal plant); Policyholder facing asbestos bodily-injury claims |
| US Congress | Government | United States | 4 | Reinstated the taxes; cut the fiscal 2024 appropriation; Funded the resettlement trust fund (1982, 1988); Placed close to USD 110 million in the Bikini fund (1982 and 1988); Passed the PACT Act |
| US Department of Defense | Government | United States | 4 | Department whose Secretary requested the committee meeting; Customer under the Protexia contract; Operates the bases; no cleanup payment is reported; Operates the 718 installations with PFAS contamination |
| Vattenfall | Company | 4 | company that brought the claims; claimant against Germany; compensation recipient; Operator of the Hemweg-8 coal plant in Amsterdam; Operator of the Moorburg plant | |
| World Resources Institute | NGO | United States | 4 | Estimated first-year forest cover loss (WRI Mexico); Published the description of the fund's payment structure; Recipient of $100m (first round); Commented on the Kunming-Montreal agreement |
| World Trade Organization | International organisation | Switzerland | 4 | Dispute forum; Dispute settlement body that issued the panel rulings; Dispute settlement forum; Panel ruled the ban inconsistent with WTO rules |
| Zhejiang Huayou Cobalt | Company | China | 4 | Investor in Huayou Nickel Cobalt, an operator at the IMIP km 8 waste site; Chinese-capital operator at the park; IWIP partner; investor in three refineries there; Park partner in the Morowali nickel chain |
| Adidas | Company | 3 | Footwear brand and partner; Coalition member; Brand that unveiled the Futurecraft Biofabric prototype | |
| ADM | Company | United States | 3 | Soy trader; member of Abiove; operator of the Decatur storage site; linked to 2021 EU lobbying through trade associations |
| AENOR | Company | 3 | Validation and verification body; Auditor involved in the Southern Cardamom review; Auditor of the project and of the 2024 re-review | |
| African Commission on Human and Peoples' Rights | International organisation | — | 3 | African Commission on Human and Peoples' Rights; Found the eviction a rights violation (2010); resolution 197 on the World Heritage listing (2011); Found the 1970s eviction violated the African Charter |
| Alberta Energy Regulator | Public authority | Canada | 3 | Regulator of oil, gas and mining closure obligations; defendant in the lawsuit |
| Alliance to End Plastic Waste | Association | International | 3 | Industry alliance; launched January 2019; Industry alliance with a 15-million-tonne pledge; Industry alliance, subject of a Greenpeace analysis |
| American Petroleum Institute | Association | United States | 3 | Client 2005–2016; Met SFOF and state treasurers in 2022; Edelman contract client, 2005 to 2016 |
| Anadarko Petroleum | Company | United States | 3 | 25% well partner; paid BP $4bn; $159.5m civil penalty; Parent of the defendant subsidiaries; paid the settlement; Developer for whom the assessment was prepared; later employer of the assessment's project manager |
| Aon | Company | United Kingdom / Ireland | 3 | Property insurance broker (press reports); Broker asked to rule out the mine; says it provides no services to it; Broker (Aon Reed Stenhouse) |
| Argonaut Insurance | Insurer | United States | 3 | Insurer; plaintiff in coverage action; claimant insurer in 1980 action; Insurer that disclaimed cover |
| Aster Global | Company | 3 | Validation and verification body; Auditor involved in the Southern Cardamom review; Auditor of the project and of the 2024 re-review | |
| AXA | Insurer | France | 3 | Ruled out cover (2021); Insurer; coal policy of December 2017; says it does not cover the mine; Founding member; left 25 May 2023 |
| AXA XL | Insurer | France / Bermuda | 3 | Reinsurer; Named in 2020 as having charged Adani for cover; Provider of US$30 million insurance |
| Bezos Earth Fund | NGO | 3 | Donor to SBTi; convened board and donors in March 2024; Funder: first-round grants and core SBTi grant; Funder whose first grants went to five large environmental groups | |
| BMW | Company | 3 | Pledged not to source deep-sea minerals (2021); Fined, with VW, 875 million euros in total; Manufacturer; party to the separate AdBlue cartel | |
| Brit | Insurer | United Kingdom | 3 | War-risks underwriter; Named by campaigners as a holdout (2025); Lloyd's insurer; statement of 24 February 2021 |
| Bunge | Company | United States | 3 | Soy trader; member of Abiove; named in monitoring of potentially linked losses; linked to 2021 EU lobbying through trade associations; Proposer of the Ferrogrão railway |
| Bursa Metropolitan Municipality | Government | Turkey | 3 | Public owner of the water factory in Gözede; Operator of the water factory; operator of the factory; disputes the villagers' account |
| California Air Resources Board | Public authority | United States | 3 | Programme regulator; replaces burned credits from the buffer pool; California regulator of the offset programme; Replaces burned credits from the buffer pool; reports the buffer balance |
| California Attorney General's Office | Government | United States | 3 | Plaintiff in the California case; defendant in the defamation suit; Plaintiff (State of California); defendant in Exxon's defamation suit; Named defendant as California's attorney general |
| Carbon Capture Coalition | Association | United States | 3 | Coalition that campaigned for the 45Q credit; campaign for the 45Q credit; founding director later appointed to DOE; Advocate for the 45Q tax credit; its director later led an Energy Department office |
| Carbonext | Company | Brazil | 3 | REDD+ developer in which Shell took a minority stake; developer of REDD+ credit schemes in the Lábrea concessions; Credit developer; projects reported in the investigation |
| Cengiz Holding | Company | Turkey | 3 | Buyer of the 80% stake (2026); Owner of the Cenal imported-coal plant; Bought the 80% stake in 2026 |
| Codelco | Company | Chile | 3 | State copper company; majority partner in Nova Andino Litio; State copper company named in the matter; joint-venture partner |
| Conflict and Environment Observatory (CEOBS) | NGO | 3 | Research NGO reporting the environmental claims figures; Published the early risk summary; Published the report on the refineries | |
| Consorcio de Compensación de Seguros | Public authority | Spain | 3 | Operates the compensation fund for damage appearing after cover ends; paid DANA claims; Public pool that paid DANA claims |
| Court of Justice of the European Union | Government | European Union | 3 | Court of Justice of the European Union; ruled on Spain's handling of illegal water abstraction; court |
| Daimler (Mercedes-Benz) | Company | Germany | 3 | Whistleblower under leniency programme; not fined; Manufacturer; whistleblower, not fined; Reported fine of about 870 million euros (unverified) |
| Drax Group | Company | United Kingdom | 3 | Operator of the power station; Biomass plant operator; UK subsidy recipient; UK power station burning wood pellets |
| Duke Energy | Company | United States | 3 | Utility cleaning up coal ash; seeks cost recovery; Policyholder and plaintiff; coal ash owner; Utility; coal ash owner, claimant against insurers |
| Edelman | Company | United States | 3 | Agency that made the campaign; Public relations firm; API contractor 2005–2016; COP30 communications contract; PR firm with American Petroleum Institute and COP30 contracts |
| Électricité de France | Company | France | 3 | Defendant; French utility; Developer of the planned wind farm; Developer of the Gunaa Sicarú wind farm |
| European Bank for Reconstruction and Development | Bank | United Kingdom | 3 | Lender; Lender to Indorama Agro (USD 70 million); Lender; operator of the accountability mechanism handling the complaint |
| European Parliament | Public authority | European Union | 3 | Resolution against forced bans; Voted both postponements; Voted to downgrade the wolf's protection status |
| European Patent Office | International | 3 | European Patent Office; revoked the Nap Hal wheat patent; revoked the patent after opposition; decided patent validity | |
| Fisheries and Oceans Canada | Public authority | Canada | 3 | Pilot partner supplying data; Federal fisheries department; sets the northern cod quota; Sets the northern cod total allowable catch |
| German Federal Ministry for Economic Cooperation and Development | Government | Germany | 3 | Funder of the Crowther Lab via the foundation; Pledged 1 billion euros over 10 years (via Germany's environment ministry); Ministry on whose behalf KfW funds the park |
| Government of Chile | Government | Chile | 3 | Received the donated land for national parks; Water Code legislator and 2022 reform; Set and funded the planting subsidy under Decree-Law 701 |
| Government of Colombia | Government | Colombia | 3 | Launched Operation Artemisa; respondent; imposed the mining ban; Respondent state; banned mining in the páramo |
| Government of Japan | Government | Japan | 3 | Issuer of bonds; held 50.11% of TEPCO voting rights from 2012; Authorised the discharge; set up seafood funds; plans the storage and the deduction |
| Government of Kerala | Government | India | 3 | state government; reported as responsible for compensation; opposed the proposal; Pays compensation to victims |
| Government of Malaysia | Government | Malaysia | 3 | Inspected plants and returned containers; host country; to receive a per-tonne fee; Imposed the October 2018 sea-sand export ban |
| Government of Morocco | Government | Morocco | 3 | Planned the rise in the solidarity levy; says it has reduced cadmium in its fertilisers; Subsidy and public spending |
| Government of Nauru | Government | Nauru | 3 | Sponsoring state of NORI; Recipient of the settlement payments; Country whose phosphate fund declined |
| Government of Nepal | Government | Nepal | 3 | Regulator and tax authority for community forests; Withdrew the murder case in March 2007; Seller of emission reductions |
| Government of Newfoundland and Labrador | Government | Canada | 3 | Runs the resettlement programme and sets payments and thresholds; Ran and paid for the relocation programme; Runs the community resettlement programme |
| Government of Spain | Government | Spain | 3 | Claimant; paid advance compensation to fishers; Brought the civil case against the owner; Claimant in the Prestige case |
| Government of the United Kingdom | Government | United Kingdom | 3 | Gave A$10 million together with New Zealand; Sets the rule and the credit prices; agreed the 25-year support |
| Government of Uzbekistan | Government | Uzbekistan | 3 | Government; recipient of the policy operation; Government that set up the cluster system |
| Government of Zimbabwe | Government | Zimbabwe | 3 | Denied the killings; Imposed the export ban; minister said the hunter's documents were in order |
| Greenpeace International | NGO | 3 | Defendant in the North Dakota suits; claimant in the Amsterdam anti-SLAPP case; ended engagement with APP and Sinar Mas; NGO that ended engagement with the company | |
| Gucci | Company | Italy | 3 | Credit buyer; Named credit buyer |
| Indorama Agro | Company | Uzbekistan | 3 | Cotton cluster operator, borrower; Cotton producer and borrower; Company with cluster operations and development-bank loans |
| Initiative for Responsible Mining Assurance (IRMA) | Standard-setter | International | 3 | Mining assurance standard-setter; audit of Harita Nickel; Standard-setter that rated the Albemarle and SQM sites; Auditor/standard-setter of the responsible mining audit |
| Integrity Council for the Voluntary Carbon Market (ICVCM) | Standard-setter | 3 | Recipient of the complaint; Quality council for the voluntary carbon market; council that approved three REDD+ methodologies | |
| JBS | Company | Brazil | 3 | Company whose net-zero claim is the subject of the settlement report; Brazilian meat company in which ABP held most of its shares; Owner of Vivera; majority owner of BioTech Foods |
| LEAF Coalition | Association | International | 3 | Credit buyer coalition; counterparty in the 2024 preliminary deal; Counterparty to the 2024 preliminary agreement |
| Limak | Company | Türkiye | 3 | Co-owner of YK Enerji; coal and solar assets; Partner in YK Enerji |
| Los Angeles County | Public authority | United States | 3 | Claimant in the 2024 suit; Claimant |
| Macquarie | Asset manager | Australia | 3 | Named as a partner in Mareña Renovables; Controlling owner of Thames Water, 2007–2017; Joint venture partner named in the company response |
| Mapfre | Insurer | Spain | 3 | Property insurer (press reports); Member of the underwriting pool; Author of a note on claims versus insured sums |
| Marsh (Marsh McLennan) | Company | United States | 3 | Reported insurance broker (unconfirmed); Broker; ended relationship June 2022; Reported insurance broker |
| Minority Rights Group | NGO | — | 3 | NGO documenting the 2024 evictions; Published the report on non-implementation of the Endorois decision; Author of the April 2022 report |
| Mitsubishi Corporation | Company | Japan | 3 | Named as a partner in Mareña Renovables; Joint venture partner named in the company response; Owner of Miteni; three former board members among the convicted |
| National Green Tribunal (India) | Court | India | 3 | Tribunal that found the ship not seaworthy and ordered payments; Tribunal that opened a suo motu case on Rajawas; Took the Rajawas matter up on its own motion |
| Nauru Ocean Resources Inc. (NORI) | Company | Nauru | 3 | TMC subsidiary, sponsored by Nauru; TMC subsidiary; ISA exploration contract sponsored by Nauru; Platform through which credits were issued |
| Netflix | Company | United States | 3 | Credit buyer; Named credit buyer; Bought credits from the scheme |
| New England Aquarium | NGO | 3 | Co-founder of the compensation foundation; Publisher of the 2025 population estimate; named as a partner in the compensation trust | |
| NNPC | Public authority | Nigeria | 3 | State company holding 55% of the SPDC partnership; State oil company; holds 55% of the SPDC joint venture; Nigerian state oil company, 55% holder of the SPDC joint venture |
| Northern Rangelands Trust | NGO | Kenya | 3 | Project proponent and conservancy manager; Kenyan conservation trust that lost its main donor; Proponent and manager of the scheme |
| Ørsted | Company | Denmark | 3 | Operator of existing UK offshore wind farms; Estimated its own losses from Dogger Bank South at 84 to 295 million pounds; developer and owner |
| Pertamina NRE | Company | Indonesia | 3 | sole seller on the carbon exchange's opening day; Seller of credits on opening day (Pertamina NRE); State oil company; its subsidiary Pertamina Power Indonesia won a tender |
| Planetary Technologies | Company | Canada | 3 | Credit seller; ocean alkalinity enhancement, Nova Scotia; Ocean alkalinity supplier; Frontier offtake; Issued the credits |
| Public Prosecutor's Office of Minas Gerais (MPMG) | Public authority | Brazil | 3 | State prosecutor; indictment of 16 people (2020); State prosecutor; sought Renova's closure; Minas Gerais state prosecutor’s office; asked for Renova to be closed |
| Rainforest Foundation UK | NGO | United Kingdom | 3 | NGO that stated the investigation findings in March 2019; NGO that analysed the 2025 licensing round; Co-signatory of June 2022 letter to delegates |
| Repsol YPF | Company | Spain | 3 | Contractor for oil removal from the wreck; Settled with the Maxus liquidating trust (2023); Operator of the La Pampilla refinery; fined by OEFA |
| Rockefeller Foundation | NGO | United States | 3 | Co-founder; Founding investor in IEG; Co-founder of AGRA with the Gates Foundation |
| Science Based Targets initiative | Standard-setter | United Kingdom | 3 | Standard-setter validating company climate targets; Standard-setter for company climate targets; grant recipient; Board on which Duque sits |
| SCOR | Insurer | France | 3 | Ruled out cover (before March 2022); Reinsurer that said it would not support the mine (Dec 2018); Founding member; left 25 May 2023 |
| SCS Global Services | Company | 3 | Validation and verification body; Auditor involved in the Southern Cardamom review; Auditor of the project and of the 2024 re-review | |
| Sinar Mas | Company | Indonesia | 3 | Indonesian group named in Greenpeace Canada's ownership investigation; group named alongside APP; group linked to the burned area of Sinar Mas/APP |
| SpaceX | Company | United States | 3 | Launch operator of the Falcon 9 stage; Launch operator and site owner; Operator of the Starship flights; ship lost on Flight 7, exploded on Flight 8 |
| State Hydraulic Works (DSİ) | Public authority | Turkey | 3 | Public authority that allocates hydropower water rights by tender; Subject of a 2017 criminal complaint over a flow-meter game at a hydropower plant (CNN Türk); Water authority that does not track pumping from licensed wells, according to the Court of Accounts |
| Suez | Company | France | 3 | Water multinational; partner of the Salim Group (ICIJ); co-holder of the west-zone concession, 1997; Among the eight winners |
| Supreme Court of Indonesia | Court | Indonesia | 3 | Found the arrangement unlawful in 2017; Court that annulled the privatisation in 2017; ruled on the judicial review |
| Syngenta Group | Company | Switzerland | 3 | Acquirer of Valagro; Defendant; FTC case continuing; bought Valagro |
| The Metals Company | Company | 3 | Applicant for the NOAA permit; developer of nodule mining; Company seeking commercial recovery permit; Described as having risen from Nautilus's ashes | |
| Trafigura | Company | Singapore | 3 | Credit buyer; "anchor off-taker"; Trader that carried the smelters' lead to the US; Trader that carried lead from Nigerian smelters to East Penn |
| Trump administration (US federal government) | Government | United States | 3 | proposed rescinding the Roadless Rule; moving ahead with rescission of the national roadless rule; Plaintiff in the lawsuit against Vermont's law |
| Turkish Treasury | Government | Turkey | 3 | Public finance (reported saver); Beneficiary of lower support spending; Registered part of the olive grove |
| UNESCO | International body | 3 | World Heritage listing, July 2021; UN body whose objection to the plant was withdrawn, according to the adviser; asked for construction to stop in October 2020 | |
| UNESCO World Heritage Committee | International organisation | France | 3 | Inscribed the Forest Massif of Odzala-Kokoua in September 2023; Decision-maker on listings (World Heritage Committee); Body that postponed the listing decision |
| Unilever | Company | 3 | Company that withdrew a plastic reduction target in 2024; Revised its virgin plastic reduction target; Sold The Vegetarian Butcher | |
| UPL | Company | India | 3 | Exporter via its Belgian company; Indian agrochemical company; took over Corteva's mancozeb business; exporter of EU-banned products |
| Vanguard | Asset manager | United States | 3 | Defendant; settled for $29.5 million; Settled the coal antitrust suit for $29.5 million; Penalised over the 'ethical' fund |
| WALHI (Indonesian Forum for the Environment) | NGO | Indonesia | 3 | Environmental organisation; Siregar's employer; Environmental NGO; opposes the programme; Source of the 2025 figures |
| Walmart | Company | United States | 3 | Retailer whose former chair is linked to the grants; Corporate buyer of Isthmus wind power; Company penalised in California |
| Western Cape High Court | Court | South Africa | 3 | Court that accepted the SLAPP defence (2021); Court; Accepted SLAPP as a viable defence in 2021 |
| World Economic Forum | International organisation | Switzerland | 3 | Launched the 1t.org platform; Convened the 1t.org tree-planting platform; Ran the 1t.org tree initiative |
| Wyss Foundation | NGO | United States | 3 | Funder; launched the US$1 billion campaign (2018); Foundation whose affiliated groups gave political and campaign money; Funder |
| YK Enerji (İçtaş and Limak partnership) | Company | Turkey | 3 | Partnership of İçtaş and Limak; recorded beneficiary; Owner of coal-fired power plants; mining operator at Akbelen (Limak and İçtaş partnership); Company for which the trees were cut |
| Abu Dhabi Biotechnology Institute | Research institution | United Arab Emirates | 2 | Institute where Hwang was reported to work; employed the South Korean scientist whose camel cloning work is reported |
| Abu Dhabi National Oil Company (ADNOC) | Company | United Arab Emirates | 2 | State oil company whose chief executive was COP28 president; State oil company of the UAE; its chief executive was COP28 president |
| AECOM | Company | United States | 2 | Owner of URS, Hanford contractor; Former URS, now AECOM; party to the 2020 settlement |
| Aetra | Company | Indonesia | 2 | Private concessionaire, 1998–2023; Private concessionaire of the eastern part of the piped network |
| African Court on Human and Peoples' Rights | Court | 2 | Court that ruled on the Ogiek case; Ruled on the merits (2017) and reparations (2022) | |
| AGRA (Alliance for a Green Revolution in Africa) | NGO | Africa | 2 | Programme under review; Alliance for a Green Revolution in Africa; the programme being reviewed |
| AgroRural (Peru, Ministry of Agriculture) | Public authority | Peru | 2 | Peruvian agency that counted guano birds (2025); counted the guano seabirds in January 2025 |
| Al Mada | Company | Morocco | 2 | Holding company that owns Nareva, per WSRW; Holding company said to own Nareva, according to WSRW |
| Allseas | Company | 2 | Investor in TMC (US$150 million, 2019); Investor in TMC (as reported) | |
| Almarai | Company | Saudi Arabia | 2 | Saudi dairy company; parent of Fondomonte; Parent company of Fondomonte |
| Amadiba Crisis Committee | NGO | South Africa | 2 | Community committee chaired by Rhadebe; Community committee that opposed the Xolobeni project |
| American Insurance Co. | Insurer | United States | 2 | Legacy insurer; legacy insurer sued by Wolverine |
| American Legislative Exchange Council | Association | United States | 2 | Model legislation body; Policy network; Peabody is listed among its supporters |
| American Water Works Association (AWWA) | Association | United States | 2 | Trade body for US water utilities; Water utilities' trade association; cost estimates |
| An Viet Phat Energy (AVP) | Company | Vietnam | 2 | Vietnamese pellet producer suspended by the FSC; Wood-pellet producer suspended for false claims |
| Anagold | Company | Turkey | 2 | Operator of the Çöpler mine |
| Animal Welfare Institute | NGO | United States | 2 | Launched the 'Save the Whales' campaign (1971); Launched the Save the Whales campaign (1971) |
| ANLA (National Environmental Licensing Authority) | Public authority | Colombia | 2 | Licensing regulator that imposed the fine; Colombian licensing regulator |
| Antam (Gag Nikel) | Company | Indonesia | 2 | State-owned miner; its Gag Nikel kept operating; 10% owner of Weda Bay Nickel |
| APG | Asset manager | Netherlands | 2 | ABP's asset manager; asset manager that holds ABP's forest investments |
| Arch Coal | Company | United States | 2 | Coal producer with a Wyoming self-bond; moved to surety on leaving bankruptcy; Held 486.5 million dollars of self-bonds in Wyoming (2016) |
| Arch Insurance | Insurer | — | 2 | Ruled out cover; Insurer (Arch Re); $50m policy; argued non-disclosure |
| Arden Trust | Company | United States | 2 | Fund manager since 2018; defendant in the Delaware suit; Fund manager; sued in Delaware |
| Arizona Attorney General | Public authority | United States | 2 | Plaintiff in public nuisance case; Filed public nuisance suit in December 2024 |
| Asarco | Company | United States | 2 | defendant in insurers' declaratory action; Company whose bankruptcy exit included environmental payments |
| Asia Pulp & Paper (APP) | Company | Indonesia | 2 | company Greenpeace ended engagement with; APP, the group's paper arm |
| Asian Development Bank | Bank | Philippines | 2 | Lender to Indorama Agro (USD 15 million); Lender |
| Atacameño Peoples' Council | Association | Chile | 2 | Council of Atacameño peoples; objected to extraction until 2060; community council that objected |
| Attorney General's Office of Indonesia | Public authority | Indonesia | 2 | Investigating authority; Opened corruption investigation into the programme |
| Audi AG | Company | Germany | 2 | Volkswagen group subsidiary; €800m order in 2018; Fined company (800 million euros order) |
| Auditor General of Alberta | Public authority | Canada | 2 | Audited mine security against liabilities (November 2019) |
| Australian Department of Defence | Government | Australia | 2 | settled the claims; PFAS spending; Settled the class actions |
| Australian National Audit Office | Public authority | Australia | 2 | Auditor of limited-tender water purchases; Auditor of the award |
| Australian Securities and Investments Commission | Government | Australia | 2 | regulator; Regulator that brought the Mercer case |
| Baffinland Iron Mines | Company | Canada | 2 | Mine operator; pilot partner supplying aerial images; Named partner in the whale carbon project; operates the Mary River mine |
| BAFU | Public authority | Switzerland | 2 | Swiss environment office reporting the monitoring results; Swiss Federal Office for the Environment; source for the Swiss record |
| Bank of America | Bank | United States | 2 | Sole initial purchaser, structuring agent and bookrunner; Left NZBA |
| BankTrack | NGO | 2 | Defendant in the first suit, dismissed; Defendant in the federal suit until its dismissal in July 2018 | |
| Barrick | Company | 2 | Says it invested USD 65 million in treatment; 50% shareholder | |
| BBC | Company | United Kingdom | 2 | Aired "Killing for Conservation" on 11 February 2017; Investigation reported by Resource |
| Bechtel | Company | United States | 2 | Hanford waste treatment plant contractor; Hanford contractor; party to the 2016 and 2020 settlements |
| BeZero Carbon | Company | United Kingdom | 2 | Rating agency; Carbon credit rating firm |
| Bill & Melinda Gates Foundation | NGO | United States | 2 | Co-founder and principal funder; Funder that provided most of AGRA's donations and commissioned the evaluation |
| Blackjewel | Company | United States | 2 | Coal company that went bankrupt in 2019; Coal operator that filed for bankruptcy in 2019 |
| Bloomberg Philanthropies | Foundation | United States | 2 | Foundation funding coal-plant closures and state-level campaigns; Named COP31 partner |
| Blue Green Future | Company | United States | 2 | Company through which the project is run; Company linked to the whale carbon proposal; founders named inconsistently in sources |
| Boliden | Company | Sweden | 2 | Mine operator (Boliden Apirsa); won the case, according to the sources reviewed |
| Bolloré | Company | France | 2 | Group linked to the claimants; linked group of the claimants |
| Boskalis | Company | Netherlands | 2 | Dredging contractor; dredging contractor for Gulhifalhu phase one |
| Braunschweig public prosecutor | Public authority | Germany | 2 | Issued the administrative order against Volkswagen; Issued the Volkswagen order |
| Bravus (operator of the Carmichael mine) | Company | Australia | 2 | Operator of the Carmichael mine and rail project |
| Burson-Marsteller | Company | United States | 2 | Ran TASSC's European arm; Public-relations firm (now BCW, part of WPP) |
| C-Quest Capital | Company | 2 | Cookstove project developer whose founder sat on Verra's board; Developer whose cookstove method Verra approved in 2020 | |
| CABEI (Central American Bank for Economic Integration) | International organisation | 2 | reported financier; Financier; largest lender, about $24M | |
| California FAIR Plan | Insurer | United States | 2 | State-mandated insurer of last resort; State-mandated insurer of last resort; policy count grew |
| Calyx Global | Company | — | 2 | Rating agency (estimate of inflated credits); Carbon credit rating firm |
| Campaign for Nature | NGO | United States | 2 | Advocacy campaign for 30x30; Campaign arm of the nature funding |
| CAO (Compliance Advisor Ombudsman, IFC/MIGA) | International organisation | 2 | lists the case file; lists the case reference | |
| Carbon Engineering | Company | Canada | 2 | DAC company acquired by Occidental, August 2023; Direct air capture company acquired in 2023 |
| CarbonPlan | NGO | United States | 2 | Research group; buffer pool analyses; Analysed the buffer pool and published the estimates |
| CATL | Company | China | 2 | Partner in the June 2025 battery plant; member of the CBC consortium |
| CELIOS | Research institution | Indonesia | 2 | estimated fishing losses; estimated the fishing losses |
| Cemig | Company | Brazil | 2 | Company the court ordered to repair the damage; 10 percent partner in the 2014 shareholding |
| Central Pollution Control Board (India) | Public authority | India | 2 | Regulator that identified the fake certificates; Pollution regulator; ash data |
| CFE (state power utility) | Company | Mexico | 2 | State power utility; owner of the Proyecto Integral Morelos; State electricity company whose contracts were cancelled |
| Chaucer | Insurer | United Kingdom | 2 | War-risks underwriter; Named as still willing to insure (2024, 2025) |
| Chemaf | Company | 2 | Mining company named in the report; agreed to pay in a case over Kolwezi evictions; denies fault | |
| Chesapeake Energy | Company | United States | 2 | Natural gas producer whose head and associates gave the money; reported price-driven reserve fall in 2015 |
| Cincinnati Insurance | Insurer | United States | 2 | Insurer in related 2017 coverage case; insurer that won the 2017 appeal |
| Citi | Bank | United States | 2 | Left NZBA; lead arranger |
| Clean Creatives | NGO | United States | 2 | Campaign group listing agencies' fossil-fuel contracts; Campaign counting agency contracts with fossil-fuel clients |
| Climeworks | Company | Switzerland | 2 | partner in Project Cypress; operator of the plants |
| Clorox | Company | United States | 2 | defendant; AUD 8.25 million penalty; Penalised over the GLAD 'ocean plastic' claim |
| Community Forest Rights-Learning and Advocacy (CFR-LA) | NGO | India | 2 | Forest rights network that reported on plantations; Forest-rights network that produced the 2017 plantation report |
| Compagnie des Bauxites de Guinée (CBG) | Company | Guinea | 2 | Bauxite miner; borrower of the 2016 expansion loan; Timber company holding the logging concession |
| Compliance Advisor Ombudsman (CAO) | International organisation | International | 2 | Complaint body for IFC and MIGA; IFC accountability mechanism handling the Hamdallaye complaint |
| Constitutional Court of South Africa | Court | South Africa | 2 | Court that recognised the SLAPP defence (2022); Recognised the SLAPP defence in 2022 |
| Control Union | Standard-setter | 2 | Certifier of the ocean-bound plastic program (with Zero Plastic Oceans); Certification scheme defining ocean-bound plastic | |
| Contura | Company | United States | 2 | Successor to Alpha; paid Blackjewel to be rid of Wyoming mines; Paid Blackjewel to get out of Wyoming mines |
| Court of Appeal (England and Wales) | Court | United Kingdom | 2 | Court that reduced the sentences; Reduced the sentences on 7 March 2025 |
| Delta Air Lines | Company | United States | 2 | Credit buyer; Buyer of credits from the Portel schemes |
| Denbury | Company | United States | 2 | Owner of the Delta pipeline; Operator of the CO2 pipeline network; operator of the Satartia pipeline; filed for bankruptcy in 2020 |
| Department of Environment and Natural Resources (DENR) | Government | Philippines | 2 | Environment department; suspended reclamation projects; Suspended the Manila Bay reclamation works |
| Disney | Company | United States | 2 | Named credit buyer; Credit buyer (about 40% of the project's offsets, 2012–2020) |
| Dow Chemical | Company | 2 | Five-year, 10 million dollar collaboration partner of TNC from January 2011; company; cooperation partner; 2021 settlement | |
| DP World | Company | United Arab Emirates | 2 | Founding funder; client of the award-winning campaign; Client of the Cannes-winning campaign; Earthshot funder |
| DUAL (Howden MGA) | Insurer | United Kingdom | 2 | Insurer (BNG cover); Insurer; launched the cover |
| Dutch Advertising Code Committee (Reclame Code Commissie) | Association | Netherlands | 2 | Self-regulatory body that ruled the ads misleading; advertising regulator that found the CO2-neutral adverts misleading |
| DWS | Company | Germany | 2 | Asset manager penalised in the US and Germany; Fined in the US and Germany |
| Earthshot Prize | NGO | United Kingdom | 2 | Awarded GBP 1 million in 2021; Prize programme |
| Earthsight | NGO | 2 | NGO that published the account; Investigating NGO; source of the eastern and Chaco figures | |
| East Penn | Company | United States | 2 | US battery maker; buyer of the lead; US battery maker that received the lead |
| Eco Oro | Company | 2 | claimant; Investor claimant over the Santurbán mining ban | |
| Ecopetrol | Company | Colombia | 2 | Operator of the Lizama 158 well; fined by ANLA; Buyer of credits from the Portel schemes |
| Ellen MacArthur Foundation | NGO | 2 | Reported on signatories' 2025 plastics targets; author of the Global Commitment and its progress reports | |
| Energy Transfer | Company | United States | 2 | Pipeline developer; claimant in the damages suit; Plaintiff in both suits against Greenpeace entities |
| Environmental Defense Fund | NGO | United States | 2 | Analysis of wetlands losing federal protection and of states depending on it; Ran the 2013 methane study |
| Environmental Investigation Agency | NGO | International | 2 | NGO that published the 2011 press release; publisher of the 'Stop the Dall's Disaster' report |
| Enviva | Company | United States | 2 | Wood-pellet producer; reported supplier of about 15% of Drax's fuel; US wood-pellet producer and supplier to Drax |
| Eramet | Company | France | 2 | 39% owner of Weda Bay Nickel; Withdrew from the operation |
| ERM (Environmental Resources Management) | Company | United Kingdom | 2 | Consultancy that prepared the Mozambique LNG environmental impact assessment; Consultant that wrote the environmental impact statement |
| European Court of Human Rights | Court | France (Council of Europe) | 2 | Ruled in Tătar v. Romania (2009); Court that found a fair-trial violation |
| European Investment Bank | Bank | Luxembourg | 2 | Financier; Announced loan of up to €500 million |
| Excel Crop Care | Company | India | 2 | Endosulfan producer, about 60% of production according to the sources reviewed; Endosulfan producer |
| EY | Company | 2 | Credit buyer (over €500,000, September 2022); Credit buyer | |
| Fauna & Flora | NGO | 2 | Commissioned the Eunomia report on plastic credits; Conservation body in a partnership with Rio Tinto for over 15 years (brochure, about 2013) | |
| Federal Aviation Administration (FAA) | Public authority | United States | 2 | Federal regulator issuing the environmental assessments; Approved up to 25 launches a year; ran mishap investigations |
| Federal Election Commission | Public authority | United States | 2 | US regulator; reviewed Wyss-linked political giving (2022); US regulator that reviewed Wyss-linked political giving in 2022 |
| FIFA | Organisation | Switzerland | 2 | bought Paiter Suruí credits for 2014 World Cup emissions; bought Suruí credits in 2014 to offset World Cup emissions |
| Finnfund | Public authority | Finland | 2 | Shareholder, sold its stake in February 2024; Financier (Finnish development fund) |
| First Quantum | Company | 2 | Company named in proposed reopening talks; Mine operator | |
| FMC Corporation | Company | United States | 2 | Owner of the Danish exporter; exporter of EU-banned products |
| Fondomonte | Company | United States | 2 | Almarai subsidiary pumping groundwater in Arizona; Arizona alfalfa grower; leases partly cancelled in 2023 |
| French government | Government | France | 2 | Issued the dissolution decree; Conducted the Moruroa nuclear tests |
| Fresh Del Monte Produce | Company | United States | 2 | Company that closed the four banana farms; pineapple and banana producer; closed Limón farms |
| FUNAI (National Indigenous Peoples Foundation) | Public authority | Brazil | 2 | Indigenous affairs agency whose opinion became advisory; Brazil's Indigenous affairs agency; source of the 2025 clearing figures |
| Fund for responding to Loss and Damage | International | 2 | fund for responding to loss and damage; pledges and approvals; receives pledges and assesses applications | |
| GENISA | Company | Panama | 2 | Dam developer; Developer of the Barro Blanco dam |
| Georgia-Pacific | Company | United States | 2 | Moved asbestos liabilities to Bestwall (2017); Company that assigned asbestos liabilities to Bestwall |
| Global Environment Facility | International organisation | International | 2 | Funder (project 9159); Intergovernmental environment fund; CI and WWF-US are its implementing agencies |
| Global Forest Watch | Research institution | 2 | Satellite data on tree cover loss; satellite data source for Mau Forest tree cover loss | |
| Goldman Sachs | Bank | United States | 2 | Owner of Synagro through a fund (since the 2020 sale); Owns Synagro through a fund |
| Government of Argentina | Government | Argentina | 2 | Withdrew from WHO on 17 March 2026; national government whose statement and fund allocation were checked |
| Government of Bolivia (Paz government) | Government | Bolivia | 2 | Issued decree 3973 authorising clearing and controlled burning; reviewing the contracts |
| Government of British Columbia | Government | Canada | 2 | Issued the 1993 land use decision; Published the old-growth area figures |
| Government of Cambodia | Government | Cambodia | 2 | Licensing authority; ministries and provincial administrations; lessor of the lake |
| Government of Egypt | Government | Egypt | 2 | Operator of the Suez Canal; received canal revenue; National government named as behind the Fustat Gardens and Heliopolis road works |
| Government of El Salvador | Government | El Salvador | 2 | Enacted the foreign agents law; respondent |
| Government of Ethiopia | Government | Ethiopia | 2 | Organiser; source of the planting and survival figures; announced one-day planting total and survival claim |
| Government of France | Government | France | 2 | Claimant; signed the 2015 decree |
| Government of Gabon | Government | Gabon | 2 | Issuer of the bond; Government planning the sovereign credits |
| Government of Ghana | Government | Ghana | 2 | Made a relocation offer that the dealers rejected; Only country with an announced guarantee |
| Government of Guyana | Government | Guyana | 2 | Seller of REDD+ credits under the Hess commitment; seller of national forest credits |
| Government of Hungary | Government | Hungary | 2 | Claimant for about $100m; Paid HUF 38bn for recovery |
| Government of Karnataka | Government | India | 2 | set the tanker price cap; opposed the proposal |
| Government of Kazakhstan | Government | Kazakhstan | 2 | State party in the arbitration; Planned the cull |
| Government of Laos | Government | Laos | 2 | denies arresting him; refused outside analysis of CCTV; Host government for the Nam Theun 2 dam |
| Government of Minas Gerais | Government | Brazil | 2 | Party to the reparation agreement; State government; party to the 2024 agreement announcement |
| Government of Namibia | Government | Namibia | 2 | 24% shareholder since December 2023; granted the tender; Set the moratorium and quota; the minister commented on bycatch |
| Government of Ontario | Government | Canada | 2 | set and proposed changes to the bottler water fee; Ontario government; subject of Bill 5 |
| Government of Papua New Guinea | Government | Papua New Guinea | 2 | State; legislated BHP's immunity (2001) and removed it (2013); now holds about two-thirds of the mine; 15 per cent stake in the Solwara 1 project |
| Government of Poland | Government | Poland | 2 | Party Germany alleged had not stopped the pollution; claimant |
| Government of Quebec | Government | Canada | 2 | Claimant against CP; rejected the plant with the federal government |
| Government of Romania | Government | Romania | 2 | State found in breach by the ECHR; respondent |
| Government of Russia | Government | Russia | 2 | Declared federal emergency; federal budget received the award; Conducted the test |
| Government of Saudi Arabia | Government | Saudi Arabia | 2 | State authority; Wheat and green fodder policy |
| Government of South Korea | Government | South Korea | 2 | Paid the remaining claims; Approved the LNG plant for SK hynix |
| Government of Sri Lanka | Government | Sri Lanka | 2 | Imposed and lifted the 2021 chemical fertiliser ban; Imposed the bans on the three pesticides |
| Government of Tamil Nadu | Government | India | 2 | State government; carried out the evictions; Asked for the exemption to be withdrawn |
| Government of the Philippines | Government | Philippines | 2 | ran the indemnification programme; Government that lifted the moratorium |
| Government of the Republic of Congo | Government | Republic of Congo | 2 | Party to the 25-year agreement; the state keeps land ownership under delegated management; Declared the land state property and leased it for 60 years |
| Government of Uganda | Government | Uganda | 2 | Host government; EACOP (Special Provisions) Act 2021; Defendant; appealed the August 2021 Constitutional Court ruling |
| Government of Uttarakhand | Government | India | 2 | State whose fund use the CAG examined; State government; used fund money for consumer goods |
| Government of Vietnam | Government | Vietnam | 2 | set the compensation rates; advanced victim compensation |
| Gözede villagers | Community group | Turkey | 2 | Villagers who cut the pipes; protesting residents |
| Great Barrier Reef Foundation | NGO | Australia | 2 | Recipient of a reported 2018 government grant (unverified); Grant recipient |
| Green Climate Fund | International organisation | International | 2 | Approved AGRA-run project FP257; Funder of Bhutan for Life (US$26.6 million) |
| Green Diamond | Company | United States | 2 | Klamath East project owner; Linked to the Klamath East credits |
| Greenpeace USA | NGO | United States | 2 | Defendant in the damages suit (with Greenpeace International and Greenpeace Fund); Defendant in the North Dakota state suit |
| Grupo México | Company | Mexico | 2 | Mining group; operator of the Buenavista del Cobre mine and fund contributor; Regained ASARCO from bankruptcy in 2009 |
| GSK | Company | 2 | Pharmaceutical company named in freedom-of-information emails; Corporate partner that came in as the earlier partnerships ended | |
| H&M | Company | Sweden | 2 | Named buyer; Coalition member |
| Hamidiye Kaynak Suları Sanayi Turizm ve Ticaret A.Ş. | Company | Turkey | 2 | spring-water bottler; spring water company partly owned by İSKİ |
| Harita Group (Harita Nickel) | Company | Indonesia | 2 | Operator of the nickel mine and smelters at Kawasi, Obi Island; Mine and smelter operator, Obi Island |
| Harvard University | Research institution | United States | 2 | owner of the planned SCoPEx experiment; endowment that acquired Brazilian farmland, including the Campo Largo property |
| Haryana state mining department | Public authority | India | 2 | State body that auctioned part of the Rajawas land; Auctioned part of protected land at Rajawas on 20 June 2023 |
| Hawks (police priority-crimes unit) | Public authority | South Africa | 2 | South African police priority-crimes unit; Police priority-crimes unit that investigated the Rhadebe killing |
| Heritage Foundation | Research institution | United States | 2 | Think tank represented on the SFOF board; Author of the Project 2025 document on NOAA |
| Hess Corporation | Company | 2 | Oil partner in the Stabroek block; buyer under the REDD+ commitment; credit buyer; Guyana oil-block partner | |
| Hill & Knowlton | Company | United States | 2 | Public-relations firm; ran the TIRC; handled COP27 communications; communications agency for the COP27 summit and fossil fuel clients |
| Hiscox | Insurer | United Kingdom | 2 | War-risks underwriter; Named as still willing to insure (2024) |
| HM Revenue and Customs | Public authority | United Kingdom | 2 | Tax authority; relief repayments; UK tax authority; guidance on deductibility |
| Holcim (Geocycle) | Company | 2 | Cement kiln operator (Geocycle); Cement producer; operator of Geocycle | |
| HYPREP (Ogoni clean-up agency) | Public authority | Nigeria | 2 | Ogoni clean-up agency; Nigerian agency running the Ogoniland clean-up |
| IAVVB | Association | 2 | Association of verification bodies | |
| ICMBio (Chico Mendes Institute for Biodiversity Conservation) | Public authority | Brazil | 2 | Federal conservation agency named after Chico Mendes; supervised the reserve; Brazil's federal conservation agency, named after Chico Mendes; five officers supervised the reserve in 2019 |
| IDB Invest | Bank | United States | 2 | IDB private-sector arm; put together a US$1bn package in 2018; exited in February 2022; reported financier |
| Imperial Oil | Company | Canada | 2 | reported Cold Lake bitumen removed and returned, 2020 to 2021; defendant in the lawsuit |
| India's environment ministry | Government | India | 2 | Called the BBC film "grossly erroneous"; Dropped antibiotic limits from the final rule |
| Indonesia Morowali Industrial Park (IMIP) | Company | Indonesia | 2 | Industrial park where findings were made; Operates the Morowali industrial park |
| Indonesian Ministry of Environment (KLH) | Government | Indonesia | 2 | Environment ministry; Indonesian Ministry of Environment |
| Instituto Valenciano de Estudios Económicos (Ivie) | Research institution | Spain | 2 | estimated losses; Estimated DANA losses in the Valencian Community |
| Insurance Consortium for Oil and Gas in Uganda (ICOGU) | Insurer | Uganda | 2 | Local insurer of the pipeline, per Uganda's regulator; Insurance consortium covering the pipeline and Tilenga |
| Insurance Regulatory Authority of Uganda | Public authority | Uganda | 2 | Insurance regulator; Regulator whose chief executive described the cover |
| Intergovernmental Panel on Climate Change | International organisation | International | 2 | Body the US withdrew from; Body from which the US withdrew |
| International Air Transport Association | Industry body | Global | 2 | Reported that CORSIA-eligible supply came from Guyana; Source of SAF share and cost figures |
| International Court of Justice | Court | Netherlands | 2 | Ordered Japan to revoke whaling permits (2014); issued the advisory opinion |
| International Energy Agency | International organisation | France | 2 | International body (assessment of carbon capture); Source of the export-suspension policy record |
| International Seabed Authority | International organisation | International | 2 | International regulator of seabed mining; International Seabed Authority |
| International Sustainability and Carbon Certification (ISCC) | Standard-setter | Germany | 2 | Certification scheme recognised by the EU; Certifier that cancelled some certificates |
| International Whaling Commission | International organisation | International | 2 | Regulator: adopted the moratorium (1982) and rejected the South Atlantic sanctuary (2026); Adopted the moratorium (1982) |
| IPEN | NGO | Global | 2 | Reported 2019 dioxin levels in eggs; Published the egg sampling findings |
| Isometric | Standard-setter | United Kingdom | 2 | Registry that issued Planetary's credits; Carbon removal registry |
| Istanbul Metropolitan Municipality (İBB) | Government | Turkey | 2 | 55% owner of Hamidiye; majority owner of Hamidiye |
| Itaú Unibanco | Bank | Brazil | 2 | Founder; Founding partner of Biomas |
| İçtaş | Company | Türkiye | 2 | Partner in YK Enerji |
| İSKİ (Istanbul Water and Sewerage Administration) | Government | Turkey | 2 | 45% owner of Hamidiye; Istanbul water utility; allocated the springs |
| JCDecaux | Company | France | 2 | Warned political parties before the Amsterdam vote; Largest outdoor advertiser; warned political parties before the Amsterdam vote |
| Jiangsu Higher People's Court | Government | China | 2 | second-instance court; Appeal court |
| JPMorgan Chase | Bank | United States | 2 | Sole arranger and lender of the US$1 billion loan; Left NZBA; largest fossil fuel financier in 2025 (Banking on Climate Chaos) |
| Junta de Andalucía | Government | Spain | 2 | Regional government; claimant against Boliden; granted reopening permits; Regional government that approved the last permit |
| Just Stop Oil | NGO | United Kingdom | 2 | Climate protest group; defendants' movement; Protest group whose members were arrested and sentenced |
| K+S | Company | Germany | 2 | Potash producer; discharge permit holder; operator of Herfa-Neurode; operator of the Herfa-Neurode store, named in narrative text but not in the Hesse source |
| Kastamonu Administrative Court | Court | Turkey | 2 | Court that annulled the EIA approval for a second time; Annulled the environmental approval |
| KKR | Asset manager | 2 | Owner of ERM CVS; Private equity owner of about 60% of ERM | |
| Koch | Company | United States | 2 | Owner of Georgia-Pacific; Named in leaked documents on the supply-chain law |
| Korea Zinc | Company | South Korea | 2 | Investor in TMC (US$85.2 million, June 2025); Investor in TMC (about 5%) |
| KPMG | Company | 2 | Ranking publisher; Corporate partner whose partnership ended or was scaled back | |
| L'Obs | Media | France | 2 | Defendant; defendant |
| Lagos State Government | Government | Nigeria | 2 | Authority that announced and carried out waterfront demolitions; Contracting authority, Lagos |
| LBH Jakarta | NGO | Indonesia | 2 | Legal aid NGO that counted forced evictions; legal aid group that counted the 2015 evictions |
| LDC | Company | Netherlands | 2 | Soy trader; member of Abiove; Proposer of the Ferrogrão railway |
| Le Point | Media | France | 2 | Defendant; defendant |
| Legacy Landscapes Fund | NGO | Germany | 2 | Funder (US$1m a year for at least 15 years); Fund receiving US$100 million each from Germany, the Wyss and Walton foundations (September 2026) |
| Legislative Assembly of El Salvador | Government | El Salvador | 2 | voted to lift the ban; repealed the 2017 ban in December 2024 |
| Liberty Mutual | Insurer | United States | 2 | Named by campaigners as a holdout (2025); Insured early site works from 2015; confirmed June 2019 it would not insure the mine |
| Lidl | Company | Germany | 2 | Credit buyer; Retailer that wrote to the traders |
| London Steam-Ship Owners' Mutual Insurance Association (London P&I Club) | Insurer | United Kingdom | 2 | P&I insurer; paid €22.8m; contests the €855.5m Spanish judgment; P&I insurer of the Prestige; paid the CLC limit and contested a larger Spanish judgment |
| Lowercarbon Capital | Asset manager | United States | 2 | Lead investor in the Series B; lead investor in the October 2025 round |
| LYP Group | Company | Cambodia | 2 | Company of Senator Ly Yong Phat; Koh Kong sand licences; complainant against activists; company whose complaint led to the 2018 jailing of two activists |
| Madras High Court | Court | India | 2 | Court; Court that ordered the uprooting |
| Marfrig | Company | Brazil | 2 | Founder; Founding partner of Biomas; named in unverified reports |
| Markel | Insurer | United States | 2 | War-risks underwriter; Listed by campaigners as not having ruled out cover |
| Mediapart | Media | France | 2 | Defendant; defendant |
| Mekong River Commission | International organisation | Cambodia | 2 | Intergovernmental river basin body; source of fish and scenario figures; International organisation; assessed arsenic contamination |
| Mercer Super | Company | Australia | 2 | defendant; AUD 11.3 million penalty; Penalised over the 'Sustainable Plus' fund |
| Mighty Earth | NGO | 2 | campaign group reporting clearing above 50,000 hectares; monitoring source | |
| Mineral Commodities Ltd (MRC) | Company | Australia | 2 | Australian parent of TEM; plaintiff in the defamation suit; Australia-based mining company; 56% owner of TEM, the Xolobeni project company; claimant |
| Ministério Público Federal | Government agency | Brazil | 2 | filed three suits in March 2026 against Ituxi, Carbonext and Verra; federal prosecutors who reported the flow collapse |
| Ministry of Ecology and Environment | Government | China | 2 | reported the Guigang violations; Ministry associated with the EOD pilots |
| Ministry of Infrastructure and Water Management | Government | Netherlands | 2 | Commissioned the Sweco review of the System 03 environmental impact assessment; Commissioned review of the impact assessment |
| MoroccanOil Ltd. | Company | Israel | 2 | Brand owner, producer in Israel; Israeli brand whose revenue is reported from argan |
| Morton County Sheriff | Public authority | United States | 2 | Law enforcement; counted 761 arrests; Counted 761 arrests at Standing Rock |
| Mother Nature | NGO | Cambodia | 2 | environmental group whose ten activists were sentenced in 2024; campaign group whose activists were prosecuted |
| Mother Nature Cambodia | NGO | Cambodia | 2 | Activist group convicted in 2016 and 2024; NGO; activists prosecuted in 2016, 2018 and 2024 |
| Munich II public prosecutor | Public authority | Germany | 2 | Issued the administrative order against Audi; Issued the Audi order |
| Namami Gange programme | Government programme | India | 2 | programme whose hybrid annuity model pays contractors; Government programme that pays the annuities |
| Nareva | Company | Morocco | 2 | Owner of Foum el Oued and Aftissat wind projects; selected hydrogen operator; Owner of the Aftissat complex, according to WSRW |
| National Congress of American Indians | Association | United States | 2 | Recipient of the advertisement's copyright (2023); Recipient of the advertisement's copyright, 2023 |
| National Environment Management Authority (NEMA) | Public authority | Kenya | 2 | Environmental regulator; enforces the ban; Issued the environmental licence |
| National Institute for Public Health and the Environment (RIVM) | Research institution | Netherlands | 2 | Monitoring of deposition on nature and nitrate; assessment of the 2035 target; National institute for public health and the environment; published the explanation of the limit |
| National Tiger Conservation Authority | Public authority | India | 2 | Barred the BBC from filming in tiger reserves for five years; Issued the letter reported by Scroll |
| Natura | Company | Brazil | 2 | bought REDD+ credits from the Paiter Suruí scheme; bought Suruí credits in 2013 |
| Nepal Army | Government | Nepal | 2 | Guards 14 protected areas with about 8,000 soldiers; Soldiers held the man in custody |
| Nestlé Philippines | Company | Philippines | 2 | Named among the top five buyers (Fauna & Flora, 2024); Company whose 'plastic neutral' claim relied on the credits |
| Nestlé Waters | Company | France | 2 | Operator of Perrier and Vittel bottled water; paid the 2024 CJIP fine; Producer of Perrier, Vittel and Hépar; party to the CJIP |
| Norte Energia | Company | Brazil | 2 | Operator of the Belo Monte dam; operator of the dam |
| North Carolina Utilities Commission | Public authority | United States | 2 | Regulator; set rates and imposed a $30 million penalty (2018); State utility regulator; set cost recovery from customers |
| NovaAndino Litio | Company | Chile | 2 | Codelco–SQM joint company, extraction to 2060; joint-venture company |
| Ocean Conservancy | NGO | United States | 2 | Withdrew a 2015 report's incineration recommendation in 2022; Published and later withdrew the 2015 recommendation |
| OCP (Office Chérifien des Phosphates) | Company | Morocco | 2 | State-owned phosphate producer; about 94% state-owned; Moroccan phosphate producer; lobbying reported but not verified |
| Ofgem | Government | United Kingdom | 2 | energy regulator; counterparty to the settlements; Regulator that found the data-reporting breach |
| Orphan Well Association | Association | Canada | 2 | Body that cleans up wells left without a solvent owner |
| Pac Rim | Company | 2 | claimant in a lost investment arbitration over the ban; claimant | |
| Pacific Gas and Electric (PG&E) | Company | United States | 2 | Company that calculated a deduction on its CPUC settlement; Utility; defendant in the criminal case; settled with the regulator; funded the Fire Victim Trust |
| Palyja | Company | Indonesia | 2 | Private concessionaire, 1998–2023; Private concessionaire of the western part of the piped network |
| PAM Jaya (Jakarta water utility) | Public authority | Indonesia | 2 | City water utility; counterparty to the concessions; City water utility that restructured contracts and took over the service |
| Peabody | Company | United States | 2 | Coal producer holding the largest recorded national self-bond; Coal company; 1.1652 billion dollars of self-bonds nationally (2016); listed as an ALEC supporter |
| Permanent Court of Arbitration | International organisation | Netherlands | 2 | Arbitration tribunal (Permanent Court of Arbitration); Tribunal that found the breach |
| Petrobras | Company | Brazil | 2 | Edelman client, 2025; Applicant and licence holder; Brazilian state oil company |
| PGGM | Pension fund | Netherlands | 2 | Named as a partner in Mareña Renovables; Joint venture partner; said the wind farm would move |
| Philip Morris | Company | United States | 2 | Co-founder of TASSC; paid Federal Focus, Tozzi and Weinberg Group; Company that used Pacajaí credits in emissions reports |
| Pipeline and Hazardous Materials Safety Administration (PHMSA) | Public authority | United States | 2 | Federal pipeline safety regulator; US pipeline safety regulator; proposed the Satartia penalty |
| Plastic Credit Exchange (PCX) | Company | Philippines | 2 | Plastic credit marketplace; Plastic Credit Exchange, Philippines marketplace and PPRS standard |
| Pollination | Company | United Kingdom | 2 | Reported partner; announced the March 2022 offtake; Partner in Climate Asset Management |
| Probitas 1492 (Lloyd's) | Insurer | 2 | Lloyd's managing agent; stopped covering the mine at end-2022; Lloyd’s syndicate; Adani rail and port cover until 2023 | |
| Procter & Gamble | Company | United States | 2 | Founding member; Maker of Tide (reported tests and settlement unverified) |
| Public Citizen | NGO | United States | 2 | Campaign group; announced Chubb's refusal; Advocacy group that counted successful general-exception defences |
| Public Eye | NGO | Switzerland | 2 | NGO; source of UK export, Brazil and Swiss figures; NGO that reported on EU exports of banned pesticides |
| Puro.earth | Standard-setter | Finland | 2 | Registry whose draft methodology is to be used for Gigablue; Registry certifying the Exomad Green biochar credits |
| QBE | Insurer | Australia | 2 | War-risks underwriter; Insurer that said it would not support the mine (Dec 2018) |
| Ramky Group | Company | India | 2 | Contractor paid to destroy the waste; Paid to incinerate the waste |
| re.green | Company | Brazil | 2 | Restoration company; seller of credits to Microsoft; sole bidder for the Bom Futuro concession; Won the Bom Futuro concession; sells reforestation credits to Microsoft |
| ReAct | NGO | France | 2 | Defendant; defendant |
| Renco | Company | 2 | Parent of Doe Run Peru; claimant in the arbitration against Peru; owner of Doe Run | |
| Resolute Forest Products | Company | Canada | 2 | Forest products company; claimant in the US case; Claimant against Greenpeace (RICO) |
| Roundtable on Sustainable Palm Oil | Certification body | 2 | Certification scheme whose effect is measured; certification scheme | |
| Royal Oak | Company | 2 | Former owner; placed in receivership in 1999; Former owner; in receivership from 1999 | |
| Rural Development Administration (South Korea) | Public authority | South Korea | 2 | State agency that produced six cloned working dogs in 2013; produced six clones and reported the cost comparison |
| Samarco Mineração | Company | Brazil | 2 | Dam owner and operator; convicted on appeal (2026); Dam operator; main funder of Renova; takes over its programmes |
| Schneider Electric | Company | 2 | Co-developer of the French Posidonia carbon method; Corporate investor / credit recipient | |
| SGS | Company | 2 | Auditor that reported 88% compliance; Auditor of the mine | |
| Sherpa | NGO | France | 2 | Defendant; defendant |
| Shopify | Company | Canada | 2 | Credit buyer; Buyer of Planetary credits |
| Shukaku Inc. | Company | Cambodia | 2 | Lessee of Boeung Kak lake; lessee of the lake |
| Sierra Club | NGO | United States | 2 | Recipient; environmental organisation; Environmental group running the Beyond Coal campaign with Bloomberg funding |
| Sigma Lithium | Company | Brazil | 2 | Operator; labelled its lithium green; first shipment to China; Used credits from the Unitor project (reported) |
| Socapalm | Company | Cameroon | 2 | Claimant; claimant |
| Socfin | Company | France | 2 | Claimant; claimant |
| Solar Energy Corporation of India (SECI) | Government | India | 2 | State company in long-term purchase agreements with Adani |
| SPDC (Shell's Nigerian subsidiary) | Company | Nigeria | 2 | Shell's Nigerian subsidiary; joint venture partner with NNPC (55%); Shell's Nigerian joint venture, the polluter named in the clean-up fund |
| SQM | Company | Chile | 2 | Lithium operator in the Salar de Atacama; partner of Codelco; joint-venture partner |
| SSE | Company | 2 | Claimant over Dogger Bank South wake losses; Co-claimant in the wake-loss claim against Dogger Bank South | |
| SSR Mining | Company | 2 | 80% owner of Anagold until the 2026 sale; Former 80% owner; sold its stake in 2026 | |
| Stand.earth | NGO | 2 | Campaign group; counted insurers that refused cover; NGO that tracked logging in recommended areas | |
| State of Michigan | Government | United States | 2 | approved the withdrawal; Public body that settled earlier and announced the Veolia settlement |
| State of New York | Government | United States | 2 | Sued EPA in 2019 over the cleanup; Law held preempted by a federal court (per Jones Day) |
| State of Texas | Government | United States | 2 | Legislator, lead plaintiff state and list maintainer; Government that enacted the anti-ESG boycott law |
| Stripe | Company | United States | 2 | Credit buyer; Buyer of Planetary credits |
| Sumitomo | Company | 2 | Buyer of the Shroff family's stake and of Excel's endosulfan share; Bought a 24.75% stake in the producer in 2016 | |
| Supreme Court of Brazil | Court | Brazil | 2 | Supreme Court; approved the settlement on 6 November 2024; Released a convicted rancher on habeas corpus (2018); its First Panel revoked the release (February 2019) |
| Supreme Court of the Philippines | Court | Philippines | 2 | Court that granted the writs; Court whose decision underlies the rehabilitation programme |
| Sylvera | Company | — | 2 | Rating agency (estimate of inflated credits); Carbon credit rating firm |
| Synagro | Company | United States | 2 | Sludge manager; defendant; Company that handles the sewage sludge; defendant in the lawsuit |
| TC Energy | Company | Canada | 2 | Pipeline developer; claimant in the 2024 tribunal case; claimant |
| Ternium | Company | Luxembourg | 2 | Operator of the Las Encinas iron-ore mine; member of the consortium operating the Peña Colorada mine |
| Tesla | Company | 2 | supply agreement counterparty; Technology company named in the headline of the US ruling report | |
| Texas Commission on Environmental Quality (TCEQ) | Public authority | United States | 2 | Texas environmental regulator; fined SpaceX; Texas environmental regulator; the site's rule-based permit falls under its permit categories |
| Thai Union | Company | Thailand | 2 | Canned tuna producer; reported a record gross margin in 2025; reported a record margin in the tuna value chain |
| The Hague municipality | Government | Netherlands | 2 | Issued the ban; defended it in court; Adopted the fossil fuel advertising ban; defendant in the 2025 challenge |
| The New York Times | Company | United States | 2 | Host of the T Brand Studio campaign for ExxonMobil; carried Mobil advertorials; newspaper that published the advertorials |
| TigerSwan | Company | United States | 2 | Private security contractor; Private security firm at Standing Rock whose documents were leaked |
| Tokyo Electric Power Company (TEPCO) | Company | Japan | 2 | Operator of Fukushima Daiichi; Plant operator; recipient of NDF grants |
| Tonga Offshore Mining Ltd. (TOML) | Company | Tonga | 2 | TMC subsidiary, sponsored by Tonga; TMC subsidiary; ISA exploration contract sponsored by Tonga |
| Tonoga Inc. | Company | United States | 2 | Policyholder; PFOA discharge, Petersburg, New York; policyholder and plant operator; claimant in the coverage case |
| Trans Mountain Corporation | Company | Canada | 2 | Pipeline operator and Crown corporation; Pipeline owner (Government of Canada) |
| Transnational Institute (TNI) | NGO | Netherlands | 2 | NGO; author of the 2013 briefing; Indonesian military; reported clearing land |
| Transport & Environment | NGO | European Union | 2 | NGO; estimated about 80% of 2022 EU UCO imports suspect; Estimate of palm oil in imported used cooking oil |
| Travelers | Insurer | United States | 2 | Legacy insurer (units named as defendants); legacy insurer (Travelers units) sued by Wolverine; settled in August 2024 |
| True Metals | Company | Nigeria | 2 | Nigerian smelter among those supplying the lead; Nigerian smelter whose lead was shipped |
| Turkish environment ministry | Government | Turkey | 2 | EIA approvals and operating certificates; Ministry and provincial directorate |
| U.S. Food and Drug Administration | Public authority | United States | 2 | Federal regulator; published the 2024 sales summary |
| UK Department for Transport | Government | United Kingdom | 2 | Ran the 2016 vehicle emissions testing programme; UK government department; HVO investigation |
| UN-REDD Programme | International organisation | International | 2 | Programme body reporting on Nepal's jurisdictional REDD+; Programme the US withdrew from |
| United States Senate | Government | United States | 2 | Opened the inquiry (Senator Chuck Grassley); voted to strip the protection |
| Uranium One | Company | Russia | 2 | Ran the project in 2012 on behalf of ARMZ; counterparty to a lithium contract |
| US Army | Government | United States | 2 | Co-payer of Arsenal cleanup; Customer under a 2016 contract |
| US Forest Service | Government | United States | 2 | Agency that carried out the prescribed burn; managed the national forests where federal harvest fell between 1987 and 2002 |
| Veolia | Company | France | 2 | Consultant to the state and defendant that settled without admitting fault; Among the eight winners |
| Water Protector Legal Collective | NGO | — | 2 | Legal collective that tallied the arrests; Counted 854 arrests and tallied 836 state cases |
| Weinberg Group | Company | United States | 2 | Consultancy that advised DuPont on PFOA in 2003; Consultancy; paid by Philip Morris; wrote to DuPont in 2003 |
| Western and Central Pacific Fisheries Commission | International organisation | International | 2 | Regional fisheries commission; regional fisheries management body |
| Whale Seeker | Company | Canada | 2 | AI whale-detection company; announced the pilot; Montreal company that announced the Whale Carbon Plus project in June 2022 |
| Wildlife Alliance | NGO | 2 | Project operator; Project developer with the Ministry of Environment | |
| Willem-Alexander and Máxima (Dutch royal couple) | Royal household | Netherlands | 2 | heir couple that invested in the Machangulo development; investor in the Machangulo development and in Argentine land |
| Wilmar International | Company | Singapore | 2 | largest subsidy recipient; ordered to pay in the export case; Largest biodiesel subsidy recipient; ordered to pay compensation |
| Winning International Group | Company | Singapore | 2 | Singapore-based partner in WCS; Founder of SMB |
| Wolverine World Wide | Company | United States | 2 | Insured; claimant in the coverage suit; company that sued its legacy insurers over PFAS discharges at its Rockford tannery |
| Woodside Energy | Company | Australia | 2 | Seller of the Northern Endeavour vessel and fields; company whose Browse gas development was assessed |
| Woolworths | Company | Australia | 2 | Supermarket partner; took over REDcycle plastic; Defendant; won the case |
| World Bank Group | International organisation | 2 | Standard under which Ambatovy villagers were not counted as affected persons; Lender to dams in the cases above; its own reviews measured displacement | |
| World Health Organization | International organisation | Switzerland | 2 | Convenor of the Pandemic Agreement and PABS negotiations; Runs the PIP Framework and Pandemic Agreement talks |
| World Heritage Committee | International organisation | International | 2 | Approved the boundary change in 2012; Inscribed Lake Bogoria on the World Heritage list (2011) |
| WWF Nepal | NGO | Nepal | 2 | National WWF office; reported to have lobbied for the charges to be dropped and later hired a charged ranger; Hired one of the accused rangers, per BuzzFeed News |
| Yatağan Termik | Company | Turkey | 2 | Power plant operator; recorded beneficiary; Coal plant named as a gainer under the 2025 olive-grove article |
| YPF | Company | Argentina | 2 | Settled with the Maxus liquidating trust (2023); Buyer of silica sand for Vaca Muerta wells |
| &Beyond | Company | South Africa | 1 | Lodge lease |
| 1001: A Nature Trust | Donor club | International | 1 | secret donor club set up in 1970 |
| 4ocean | Company | 1 | Seller of bracelets with the one-pound promise; runs collection | |
| AAAS | Association | United States | 1 | Publisher of the report on the Blasiak et al. analysis |
| Abengoa | Company | 1 | Builder of the Huexca thermoelectric plant | |
| Abiove | Association | Brazil | 1 | Trade association of soy traders; party to the moratorium |
| abrdn | Asset manager | United Kingdom | 1 | Estate buyer (via trust) |
| Acacia Mining | Company | 1 | Operator fined over alleged leak | |
| Acciona | Company | Spain | 1 | Consortium member in the desalination tender |
| Accountability Counsel | NGO | United States | 1 | NGO that studied complaint outcomes |
| ACE Bermuda | Insurer | Bermuda | 1 | Insurer; TVA sought the $150m policy limit in arbitration |
| ACEA (European Automobile Manufacturers' Association) | Association | European Union | 1 | Trade association; fined |
| ActionAid | NGO | International | 1 | Author of the 2017 report |
| Active Super | Company | Australia | 1 | Penalised A$10.5m |
| ACUMAR (Riachuelo basin authority) | Public authority | Argentina | 1 | Basin authority responsible for the Riachuelo cleanup |
| Adani Green Energy | Company | India | 1 | Subject of the indictment; holder of solar supply contracts |
| Addax Bioenergy | Company | Sierra Leone | 1 | operator of the sugar cane and ethanol scheme in Sierra Leone |
| Admiral Insurance | Insurer | United States | 1 | Insurer; denied defence and indemnity |
| Advertising Board (Reklam Kurulu) | Government body | Türkiye | 1 | Advertising Board that reviewed bag labels and penalised companies |
| Advertising Standards Authority | Regulator | United Kingdom | 1 | regulator; issued the ruling |
| AEGIS (Bermuda) | Insurer | Bermuda | 1 | Insurer; filed its own federal suit against Duke |
| AEGIS London | Insurer | United Kingdom | 1 | Ruled out cover |
| AES | Company | 1 | Owner of the coal ash | |
| AES Andes | Company | Chile | 1 | Sponsor of the INNA plan |
| AES Puerto Rico | Company | Puerto Rico (United States) | 1 | Owner of the Guayama plant |
| Aetna Casualty & Surety | Insurer | United States | 1 | Insurer that refused coverage |
| Afirme Seguros | Insurer | Mexico | 1 | Insurer named for the 2019 policy |
| AFMNet | Research institution | Canada | 1 | Bought Nexia's spider-silk assets in 2009 |
| AFR100 | Other | Africa | 1 | said the authors had wrongly equated restoration with afforestation |
| Afreximbank | Bank | Multilateral | 1 | Lender, first financing tranche |
| Africa Re | Insurer | Regional (Africa) | 1 | Reinsurer offered up to 30% by law |
| African Development Bank | Bank | Côte d'Ivoire | 1 | Provided grant and loan |
| African Risk Capacity | International organisation | Africa | 1 | Insurer; sovereign risk pool |
| Agbogbloshie scrap dealers | Community group | Ghana | 1 | Displaced scrap dealers |
| Agera | Company | Brazil | 1 | Company selling sand made from tailings |
| AGN | Public authority | Argentina | 1 | Audit body that reviewed ACUMAR's spending |
| Agrinas Palma | Company | Indonesia | 1 | Recipient of seized plantations |
| Agropack | Company | 1 | developer; filed a complaint against her before the shooting | |
| Ahmedabad Municipal Corporation | Public authority | India | 1 | Project owner |
| AIDA (Interamerican Association for Environmental Defense) | NGO | Latin America | 1 | Environmental law group supporting the affected communities |
| AIR Worldwide (Verisk) | Company | 1 | Calculation agent for the 2024 bond | |
| Air France | Company | 1 | Buyer of credits from the Portel schemes | |
| Airbus | Company | France | 1 | Reported buyer (not independently verified) |
| AKAP KA Manila Bay | NGO | Philippines | 1 | Activist group of the two abducted advocates |
| Aker BioMarine | Company | Norway | 1 | Krill fishing company |
| Akfen | Company | Turkey | 1 | Owner of the hydro plant that received the spring's allocation |
| Akwa group | Company | Morocco | 1 | Parent of Afriquia Gaz |
| Al Jazeera | Media | Qatar | 1 | reporter of the stake |
| Alamos Gold | Company | Canada | 1 | Owner of the project until 2025 |
| Alaska Commercial Company | Company | United States | 1 | Lessee of the Pribilof fur seal harvest |
| Albemarle | Company | 1 | Lithium operator in the Salar de Atacama; penalised by the SMA | |
| Alcaldía de Bogotá | Government | Colombia | 1 | City whose housing secretariat reported the ruling |
| Alcoa | Company | 1 | Shareholder in CBG (with Rio Tinto and Dadco, 51% together) | |
| Aldi | Company | Germany | 1 | Retailer that wrote to the traders |
| Alecta | Pension fund | Sweden | 1 | Bond buyer |
| Alice community | Community | South Africa | 1 | opposing party on whose behalf the opposition was filed |
| Alliance of Small Island States (AOSIS) | International organisation | 1 | Critic of insurers profiting from loss and damage | |
| Allstate | Insurer | United States | 1 | Paused new home, condo and commercial policies (2022) |
| Alpha | Company | United States | 1 | Coal producer; moved to surety on leaving bankruptcy |
| Alteo | Company | France | 1 | Operator discharging red mud |
| Amaggi | Company | Brazil | 1 | Proposer of the Ferrogrão railway |
| Amazigh argan cooperatives | Association | Morocco | 1 | Argan cooperatives in Morocco |
| Amazon Web Services | Company | United States | 1 | Data-centre operator; made the water-positive pledge |
| Amazonas state government | Government | Brazil | 1 | granted the 21 REDD concessions |
| Ambatovy nickel mine | Company | Madagascar | 1 | Operator of the Ambatovy nickel mine; its offset areas are described in the sources |
| American Bureau of Shipping | Standard-setter | United States | 1 | Classification society; sued by Spain, France and the Fund |
| American Club | Insurer | United States | 1 | Ship's insurer (P&I) |
| American Coal Ash Association | Association | United States | 1 | Industry association |
| American Coalition for Clean Coal Electricity (ACCCE) | Association | United States | 1 | Coal-industry association (reported campaign) |
| Amoco Transport | Company | Liberia | 1 | Ship owner (Liberia) |
| AMSAC | State company | Peru | 1 | state company that says more than 3,000 million soles are needed |
| AMSilk | Company | Germany | 1 | Developer of the Biosteel fibre and recipient of the funding rounds |
| Amsterdam City Council | Government | Netherlands | 1 | Adopted the advertising ban in January 2026 |
| Amsterdam District Court | Court | Netherlands | 1 | Hearing Greenpeace International's anti-SLAPP suit |
| Amsterdam municipality | Government | Netherlands | 1 | Adopted a fossil fuel advertising ban covering meat products in January 2026 |
| Amu Power | Company | Kenya | 1 | Licence holder until the licence was cancelled |
| Andhra Pradesh forest department | Government | India | 1 | State forest department involved in red sandalwood |
| Andrade Gutierrez | Company | Brazil | 1 | 12.4 percent partner through SAAG |
| ANEEL | Public authority | Brazil | 1 | Brazilian electricity regulator that revoked the authorisations |
| Anglican Church | Religious body | Fiji | 1 | seller of the land |
| Anglo American | Company | United Kingdom | 1 | defendant in the Kabwe lead-poisoning claim |
| Annuity contractors (unnamed in sources) | Company | India | 1 | Contractors paid through the annuity |
| Anthropic | Company | United States | 1 | Tenant of all of Colossus 1 since May 2026 |
| ANVISA (Brazilian Health Regulatory Agency) | Public authority | Brazil | 1 | Brazilian regulator that banned paraquat in 2017 |
| ANVR | Industry association | Netherlands | 1 | Travel sector association; claimant against The Hague ban |
| Apache people | Indigenous community | United States | 1 | community whose sacred site was transferred |
| APCO | Company | United States | 1 | Public relations firm; co-founder of TASSC |
| Apo Island village | Community | Philippines | 1 | Village that closed part of its reef to fishing in 1982 |
| Apollo (Lloyd's) | Insurer | 1 | Lloyd's insurer; cover expired September 2021 | |
| APP | Company | Indonesia | 1 | Buyer whose supplier's guards were involved; suspended the guards |
| APP Sinar Mas | Company | Indonesia | 1 | company whose concessions were linked to clearing |
| Apparel Recovery Coalition | Industry coalition | Ghana | 1 | Coalition set up in the market |
| Appleseed | NGO | United States | 1 | Author of the 2009 premium report |
| APRIL Group | Company | 1 | Pulp company whose new suppliers were linked to forest loss; initial 1t.org pledger | |
| Aprilgrange | Insurer | — | 1 | War-risks underwriter |
| Aprosoja-MT | Association | Brazil | 1 | Mato Grosso soy producers' association |
| Aqua | Company | Indonesia | 1 | Bottler whose water is labelled 'mountain water' |
| Arab Contractors | Company | Egypt | 1 | Egyptian contractor awarded major reconstruction contracts |
| ArcelorMittal | Company | 1 | member of the consortium operating the Peña Colorada mine | |
| ARECOMS | Government | Democratic Republic of the Congo | 1 | Regulator with discretionary allocation |
| Argan cooperatives (Morocco) | Cooperative | Morocco | 1 | cooperatives competing for raw material |
| Argentine Polo Association | Sports association | Argentina | 1 | barred gene-edited horses from competition |
| Argo | Insurer | 1 | Insurer; declined to renew in June 2021 | |
| Arkel | Company | 1 | Contractor for the military base | |
| Arla | Company | 1 | Ran the UK pilot; denied the Gates link | |
| Armed forces of Chile | Government | Chile | 1 | Recipient of the copper revenue share |
| Armed Forces of the Philippines (army) | Government | Philippines | 1 | Presented the two as surrenderers |
| ARPAV (Veneto regional environmental agency) | Public authority | Italy | 1 | Regional environmental agency that identified the contamination in 2013 |
| Arrowhead | Company | United States | 1 | Bottler that drew the water in question |
| As You Sow | NGO | United States | 1 | Advocacy group cited in the SEC notice |
| Ascent Resources | Company | 1 | claimant | |
| Ascot (Lloyd's) | Insurer | 1 | Declined to renew cover (2021) | |
| Asian Development Bank Institute | Research institution | Japan | 1 | Research institution; working paper on catch under the scheme |
| Assurance Services International | Standard-setter | Germany | 1 | Accreditation body, reviews objections |
| Astra Asigurari | Insurer | Romania | 1 | P&I insurer of the ship; refused to pay for environmental damage |
| AstraZeneca | Company | 1 | Pharmaceutical company named in freedom-of-information emails | |
| Astroscale | Company | Japan | 1 | Debris-removal and servicing company |
| Athabasca Chipewyan First Nation | Indigenous nation | Canada | 1 | claimant in the lawsuit |
| Atlanta BeltLine Inc. | Company | United States | 1 | Project body |
| Atlantic Coast Conservancy | NGO | United States | 1 | Land trust that accepted most of the transactions in the ProPublica reporting |
| Atradius Dutch State Business | Insurer | Netherlands | 1 | Dutch export credit agency; insurer of Boskalis |
| Attorney General of Botswana | Government | Botswana | 1 | defendant in the court decision |
| Auditor-General of Kenya | Public authority | Kenya | 1 | Conducted the special audit of the deemed-energy claims |
| Auriga Nusantara | NGO | Indonesia | 1 | research source for the subsidy shares |
| Aurul SA (later Transgold SA) | Company | Romania | 1 | Plant operator; later Transgold SA, bankrupt 2006 |
| Australian federal government | Government | Australia | 1 | contributed A$60m to the facility |
| Australian Marine Conservation Society | NGO | Australia | 1 | Objector |
| Austria | Government | Austria | 1 | brought the court challenge |
| Autodefensas Unidas de Colombia (AUC) | Armed group | Colombia | 1 | recipient of the payments |
| Aviva Investors | Asset manager | United Kingdom | 1 | Estate investor |
| AXA Climate | Insurer | France | 1 | Designer and carrier |
| Axa Insurance (Gulf) | Insurer | 1 | Cargo insurer; claimed about €10.2m | |
| Ayala Corporation | Company | Philippines | 1 | seller of its remaining Manila Water stake, 2024 |
| Baan Mankong programme | Government programme | Thailand | 1 | Community upgrading programme that rebuilt some communities nearby |
| Bader Farms | Company | United States | 1 | claimant |
| Bain & Company | Company | 1 | Reported client and investor of Sylvera | |
| Bakrie family (Bakrie group) | Company | Indonesia | 1 | Owners of Lapindo Brantas and of the TVOne and ANTV channels |
| Bakrie Power | Company | Indonesia | 1 | Winner of a tender in Surabaya |
| Balearic Government (Govern balear) | Government | Spain | 1 | Regional government; Decree 25/2018 and enforcement |
| Banco Vitalicio | Insurer | Spain | 1 | Insurer of Boliden's contractors |
| Bank of China | Bank | China | 1 | Lender (2017 syndicated loan) |
| Barcelona City Council | Government | Spain | 1 | Municipal government behind the green axis |
| Barcelona en Comú | Political party | Spain | 1 | Ruling party in Barcelona |
| Barclays | Bank | United Kingdom | 1 | Left NZBA about August 2025 |
| Basecamp Research | Company | 1 | Company party to the benefit-sharing agreements | |
| Basel Action Network | NGO | International | 1 | Compiled UK export data |
| Battery Council International | Association | United States | 1 | Battery Council International, industry group; 99% recycling figure |
| Batwa people of Bwindi | Community | Uganda | 1 | Community removed from Bwindi in 1991 without compensation |
| Beazley | Insurer | United Kingdom | 1 | Listed as a holdout |
| Beijing Municipal Government | Government | China | 1 | ran the 2018 decongestion and rectification campaign |
| Belgasım Hafter | Person | Libya | 1 | Public figure who runs the reconstruction fund |
| Bentley Motors | Company | 1 | Credit buyer (Eunomia) | |
| Beny Steinmetz Group Resources (BSGR) | Company | 1 | Holder of blocks 1 and 2 from 2008; owner convicted in Geneva in 2021 | |
| Berger Action Fund | NGO | United States | 1 | Advocacy arm receiving foundation money |
| Berkshire Hathaway | Insurer | 1 | Listed by campaigners as not having ruled out cover | |
| Berry Global | Company | United States | 1 | Buyer of the first certified circular polymers |
| Bestseller | Company | 1 | Coalition member | |
| Bestwall | Company | United States | 1 | Georgia-Pacific unit that filed for bankruptcy |
| BEUC (European Consumer Organisation) | NGO | Belgium | 1 | Consumer group that reported the ruling |
| Beyond Meat | Company | 1 | listed company whose shares fell and that refinanced debt | |
| BfR | Government agency | Germany | 1 | German risk assessment agency whose glyphosate report is at issue |
| Bidwells | Company | United Kingdom | 1 | Commentator on 30-year cover |
| Biffa | Company | United Kingdom | 1 | Penalised over waste exports |
| Bikini local council | Public authority | Marshall Islands | 1 | Requested the change; co-plaintiff against the trustee |
| Bikini nuclear trust fund | Fund | Marshall Islands | 1 | Resettlement fund; balance fell, according to sources |
| Biobío regional government | Government | Chile | 1 | Regional government whose finance chief had a family tie to a deputy |
| Biodiversity Council | Organisation | Australia | 1 | scientific body that criticised the market's design |
| BioTech Foods | Company | Spain | 1 | Cultivated-meat company; JBS took a majority stake |
| BioThai | NGO | Thailand | 1 | objector to kratom patents |
| BKW | Company | Switzerland | 1 | Co-founder of the consortium holding 40% of Fosen |
| Blenheim | Insurer | United Kingdom | 1 | Ruled out cover (by February 2024) |
| BLOOM | NGO | 1 | Campaign group; comment on the European Ocean Pact | |
| Blue Carbon LLC | Company | United Arab Emirates | 1 | Company that signed the memoranda |
| Blue Marine Foundation | NGO | International | 1 | critic (BLOOM analysis) |
| BNDESPar | Public bank | Brazil | 1 | Shareholder in Iguá; subsidiary of the development bank that designed the auction |
| Board of Peace | International organisation | Palestine (Gaza Strip) | 1 | Issued the first building contract |
| Boardwalk Pipelines | Company | United States | 1 | Natural gas pipeline company; general partner board |
| Boeing | Company | 1 | Reported credit buyer (two projects) | |
| Bolivian legislature | Government | Bolivia | 1 | did not approve the lithium contracts |
| Bolt Projects | Company | United States | 1 | Company whose fiscal 2024 results are reported |
| Bolt Threads | Company | United States | 1 | Company; maker of Microsilk |
| Boost VC | Company | 1 | Investor in Make Sunsets | |
| Boulder County | Government | United States | 1 | plaintiff county |
| BP Batam | Public authority | Indonesia | 1 | Batam authority |
| BPKN (consumer body) | Government | Indonesia | 1 | Consumer body that reviewed the source claim and found no violation |
| Brandywine Reassurance (CIGNA Re run-off) | Insurer | — | 1 | Reinsurer (CIGNA Re run-off); held not liable for parts of the insurers' payments |
| Braskem | Company | Brazil | 1 | Petrochemical company that moved Cetrel into the joint venture |
| Brazil Supreme Court (STF) | Court | Brazil | 1 | Found the time limit unconstitutional |
| Brazilian Armed Forces | Government | Brazil | 1 | Ran Operation Verde Brasil |
| Brazilian courts | Court | Brazil | 1 | Imposed guarantee and fine; returned licences |
| Brazilian Federal Police | Public authority | Brazil | 1 | Investigating authority |
| Brazilian federal prosecutors | Public authority | Brazil | 1 | Prosecution |
| BrewDog | Company | United Kingdom | 1 | Estate buyer, grant recipient |
| Bridgeton Landfill | Company | United States | 1 | Republic Services subsidiary that lobbied on Superfund and FUSRAP |
| Brightmark | Company | United States | 1 | Operator of the 200 million lb plant |
| Britam | Insurer | Kenya | 1 | Withdrew (November 2022) |
| British Airways | Company | — | 1 | Buyer of Planetary credits |
| BTC pipeline consortium | Organisation | 1 | Party to the host government agreement, entitled to compensation | |
| Buenos Aires City Government | Government | Argentina | 1 | Government that runs the Basura Cero programme |
| Bundesländer-Versicherung | Insurer | Austria | 1 | Insurer that refused payment |
| Bureau of Ocean Energy Management (BOEM) | Public authority | United States | 1 | Regulator; issued April 2024 financial-assurance rule |
| Bureau of Sugar Experiment Stations | Public authority | Australia | 1 | Body that brought the toads from Hawaii |
| Burford Capital | Company | 1 | funder of the arbitration | |
| Business & Human Rights Resource Centre | NGO | 1 | Counted attacks linked to the project; invited the company to respond | |
| Butte County District Attorney | Public authority | United States | 1 | Prosecutor in the Camp Fire criminal case |
| BuzzFeed News | Association | United States | 1 | Published the 2019 investigation |
| C8 Science Panel | Research institution | United States | 1 | Independent panel created by the 2004 class settlement |
| CAA (producer program organisation) | Organisation | 1 | producer program organisation; program plan | |
| CAAP International | Company | 1 | named in the claim listed by Climate Case Chart | |
| CADE | Public authority | Brazil | 1 | Competition authority |
| CAF (development bank of Latin America and the Caribbean) | Bank | Multilateral | 1 | Provider of standby letters of credit covering coupons |
| Cal-Maine | Company | United States | 1 | Egg producer; indemnity recipient; subject of DOJ inquiry |
| California Department of Insurance | Public authority | United States | 1 | State insurance regulator |
| California panel | Government | United States | 1 | rejected the plant |
| California Public Utilities Commission | Public authority | United States | 1 | California regulator; party to the US$1.8 billion settlement |
| California State Legislature | Government | United States | 1 | passed SB 254 (2025) |
| California State Water Resources Control Board | Government | United States | 1 | Placed the Tule subbasin on probation |
| California Supreme Court | Court | United States | 1 | Ruled for Montrose in 1995 and 2020 |
| California Union | Company | 1 | claimant insurer | |
| California water board | Government | United States | 1 | Regulator that said most diversions had no water right |
| California Wildfire Fund | Public authority | United States | 1 | State wildfire liability fund (AB 1054, SB 254); half funded by customers |
| Californians for Balanced Energy Solutions (C4BES) | Organisation | United States | 1 | Group whose bills were paid and whose messages were set |
| CalRecycle | Government | United States | 1 | state agency; SB 54 regulations |
| Cambodia, Ministry of Mines (Director General of Mines) | Public authority | Cambodia | 1 | Sand-mining regulator |
| Cambodian Ministry of Mines | Government | Cambodia | 1 | Ministry that declares and licenses extraction |
| Cameron International | Company | United States | 1 | Blowout-preventer maker; paid BP $250m |
| CAMPFIRE Association | Association | Zimbabwe | 1 | Programme association |
| CAN (Roullier group) | Company | France | 1 | permit holder that abandoned the plan |
| Canada Energy Regulator | Public authority | Canada | 1 | Regulator; granted confidential treatment of insurer names |
| Canadian Pacific | Company | Canada | 1 | Company that delivered the oil; refused to contribute; not found liable |
| Canfor | Company | Canada | 1 | Sawmill operator; closed Polar, Plateau and Fort St. John mills |
| Canton of Appenzell Ausserrhoden | Government | Switzerland | 1 | Canton named in the case; sludge was spread there in the 1970s to 1990s |
| Canton of St. Gallen | Government | Switzerland | 1 | Canton named in the case; sludge was spread there in the 1970s to 1990s |
| Carbon Green Investments | Company | Zimbabwe / Guernsey | 1 | Project developer and owner |
| Carbones del Cerrejón Limited (Cerrejón) | Company | Colombia | 1 | Coal mine operator (Carbones del Cerrejón Limited) |
| Carlyle | Asset manager | United States | 1 | Investor in the 2021 round (reported, unverified) |
| Carrier | Company | United States | 1 | Settling company with assigned insurance rights (Kidde-Fenwal) |
| CartoCrítica | Research group | 1 | Provided the deforestation data reported by Vanguardia | |
| Cascade Investment | Company | United States | 1 | Gates investment vehicle holding the farmland |
| Catlin | Insurer | United Kingdom | 1 | War-risks underwriter |
| CatNat scheme | Public scheme | France | 1 | Scheme that compensates natural disaster damage; its extra premium rose from 12 to 20 percent |
| Catoca diamond mine | Company | Angola | 1 | Mine where the leak occurred |
| CBC consortium | Consortium | 1 | counterparty to a lithium contract, includes CATL | |
| CBC News | Media | Canada | 1 | reporter |
| CCAMLR | International organisation | Australia | 1 | Body whose measure CM 51-07 lapsed |
| CCR | Public reinsurer | France | 1 | State-guaranteed reinsurer; projects a 420 million euro annual deficit by 2050 |
| CCRIF | International organisation | 1 | Caribbean risk pool that paid Jamaica after Melissa | |
| CDPQ | Pension fund | Canada | 1 | Lender in the 2018 package |
| CEDAE | Public company | Brazil | 1 | Rio state water utility sold in the 2021 auction |
| CEE Bankwatch Network | NGO | Czech Republic | 1 | Civil-society monitor of the loans |
| Center for Biological Diversity | NGO | United States | 1 | Lead plaintiff in the 2023 lawsuit |
| Center for Food Safety | NGO | United States | 1 | Published the suit count (advocacy group) |
| Center for Responsible Investment | NGO | United States | 1 | Reporting organisation (Center for Responsible Investment) |
| Center Fresh | Company | United States | 1 | Indemnity recipient |
| Centerra Gold | Company | 1 | operator of the Kumtor mine; mine handed to Kyrgyzstan | |
| Central Electricity Authority | Public authority | India | 1 | Counts and reports ash utilisation |
| Central government of India | Government | India | 1 | Auctions annulled |
| Central Kalahari San (Bushmen) | Community | Botswana | 1 | Barred from hunting under the ban; claimants in the 2006 court case |
| Central Park Conservancy | NGO | United States | 1 | Park operator; commissioned the 2015 premium report |
| Central Queensland Coal | Company | Australia | 1 | Company whose coal mine was refused |
| Centre for Financial Accountability | NGO | India | 1 | Organisation recorded as cancelled |
| Centre for International Environmental Law (CIEL) | NGO | — | 1 | NGO that counted industry lobbyists |
| Centre for Policy Alternatives (CPA) | NGO | Sri Lanka | 1 | NGO whose account is reported |
| Centre for Policy Research | Research institution | India | 1 | Organisation whose licence was suspended (2023) and cancelled (2024) |
| Centre for Science and Environment | NGO | India | 1 | Research group that published the findings |
| Centromin | State company | Peru | 1 | source of the Cerro de Pasco waste, according to the report |
| Centum | Company | Kenya | 1 | Owner of the Two Rivers project that took about 40 ha of Karura Forest |
| Century Indemnity | Insurer | United States | 1 | Insurer; plaintiff in Wisconsin coverage suit |
| Century Pacific | Company | 1 | Credit buyer | |
| Century Pacific Food | Company | Philippines | 1 | Named among the top five buyers (Fauna & Flora, 2024) |
| Ceta-Base | NGO | 1 | Advocacy-run database of season counts | |
| CGIAR | International organisation | International | 1 | Recipient of Gates Foundation funding |
| CGN | Company | Guatemala | 1 | Operator of the Fénix nickel project |
| Chandra Asri | Company | Indonesia | 1 | Parent of winning subsidiary PT Chandra Waste Energy |
| Charity Commission for England and Wales | Public authority | United Kingdom | 1 | Regulator assessing the complaint |
| Charm Industrial | Company | 1 | Supplier in Frontier's first offtake | |
| Chemical firms at the Changzhou site | Company | China | 1 | defendants; paid an apology and costs |
| Chestnut Carbon | Company | United States | 1 | Reforestation developer; seller to Microsoft |
| Chevron Phillips Chemical | Company | United States | 1 | Member; named among five members compared by Unearthed |
| Chiba University | University | Japan | 1 | kratom patent holder |
| China Baowu Steel Group | Company | China | 1 | Shareholder in WCS |
| China CDM Fund | Public authority | China | 1 | Chinese state fund; 65% levy on credit revenue |
| China Classification Society Certification (CCSC) | Company | China | 1 | Verification body, suspended |
| China Development Bank | Bank | China | 1 | Development bank that provided pilot credit |
| China Everbright | Company | China | 1 | Among the eight winners |
| China Eximbank | Bank | China | 1 | Lender (2017 syndicated loan) |
| China Hongqiao Group / Shandong Weiqiao | Company | China | 1 | Partner of Winning in SMB |
| China Quality Certification Center (CQC) | Company | China | 1 | Verification body, suspended |
| China Yangtze Power | Company | China | 1 | Operator of six main-stem dams |
| China's environmental watchdog | Government | China | 1 | Acknowledged, then withdrew, the cancer village finding |
| Chinese Center for Disease Control and Prevention | Public authority | China | 1 | Host of ILSI-China in its building |
| Chiquita | Company | 1 | defendant; admitted the payments | |
| Chisso Corporation | Company | Japan | 1 | Operator of the factory whose mercury waste was discharged into the bay |
| Chitwan National Park | Public authority | Nepal | 1 | Park authority whose rangers held Chaudhary |
| CIBC FirstCaribbean | Bank | 1 | Domestic lead arranger | |
| CIHEAM (International Centre for Advanced Mediterranean Agronomic Studies) | International organisation | France | 1 | Intergovernmental organisation whose Bari institute is the subject of this record |
| CIMA Cordillera Azul | NGO | Peru | 1 | Park manager, project proponent |
| Circular Action Alliance | Association | United States | 1 | Operator of Oregon's packaging producer-responsibility system |
| City of Greater Geraldton | Government | Australia | 1 | reported the trial's end |
| City of Medellín | Government | Colombia | 1 | Runs the green corridors and states the cooling figure |
| Clean Energy Regulator | Government | Australia | 1 | operator of the Nature Repair Market |
| ClearSpace | Company | Switzerland | 1 | Contractor for ClearSpace-1 |
| ClientEarth | NGO | 1 | Campaign group; co-author of 2025 roadmap analysis | |
| Climate Asset Management | Asset manager | 1 | Manager of the Apple Restore Fund | |
| Climate Central | NGO | United States | 1 | Restarted NOAA's billion-dollar disaster database |
| Climate Integrity | NGO | 1 | critic whose article summarised the report | |
| Climate Rights International | NGO | 1 | Source of forest-loss figure | |
| ClimateWorks Foundation | Foundation | United States | 1 | Intermediary foundation that distributes climate philanthropy |
| CME Group | Company | United States | 1 | launched the futures contracts |
| CMOC | Company | 1 | Largest share of the quota | |
| CNA Financial | Insurer | United States | 1 | Insurer; director role documented |
| CNIL (Commission nationale de l'informatique et des libertés) | Government | France | 1 | Regulator that imposed the fine |
| CNOOC | Company | China | 1 | Shareholder (8%) |
| Coastal Zone Management Trust (Quintana Roo) | Public authority | Mexico | 1 | Manages payouts |
| Coca-Cola bottling companies | Company | 1 | Corporate buyer of Isthmus wind power | |
| Coldiretti | Association | Italy | 1 | Farmers' organisation that demonstrated before the Italian vote |
| Coldplay | Company | 1 | commissioned the offset planting | |
| Coles | Company | Australia | 1 | Supermarket partner; took over REDcycle plastic |
| Colgate-Palmolive Philippines | Company | Philippines | 1 | Named among the top five buyers (Fauna & Flora, 2024) |
| Colombian Defence Ministry | Government | Colombia | 1 | Oversaw the Artemisa operation |
| Colossal Biosciences | Company | United States | 1 | Company announcing the dire wolf pups; de-extinction developer |
| Columbia Pulp | Company | United States | 1 | established and operated the wheat-straw mill |
| Commonwealth of Australia | Government | Australia | 1 | defendant in the class actions; plaintiff against 3M |
| Company of Maya Kawana | Company | Japan | 1 | Acquirer of the business |
| Compassion in World Farming | NGO | United Kingdom | 1 | Animal-welfare group cited in elDiario.es report |
| Compensatory Afforestation Fund Management and Planning Authority (CAMPA) | Public authority | India | 1 | Fund authority (national and state CAMPA) |
| Competition Bureau Canada | Government | Canada | 1 | Canadian regulator |
| ConAgra (successor to W.P. Fuller) | Company | United States | 1 | Company (successor to W.P. Fuller) that agreed to pay into the abatement fund |
| Conagua | Public authority | Mexico | 1 | Water authority granting concessions |
| Conceptos Plásticos | Company | 1 | Maker of plastic building components | |
| Confederação Nacional das Seguradoras (CNseg) | Industry association | Brazil | 1 | Source of the claims and loss figures |
| Confederation of European Forest Owners (CEPF) | Association | European Union | 1 | European forest owners’ confederation commenting on RED III |
| Confederation of Real Estate Developers of India (CREDAI) | Trade body | India | 1 | Applicant seeking recall of the ruling |
| Congressional Budget Office | Government | United States | 1 | Cost estimate |
| ConocoPhillips | Company | United States | 1 | Named inauguration-fund donor |
| Conseil constitutionnel | Government | France | 1 | Court that annulled the acetamiprid clause |
| Conseil d'État | Court | France | 1 | Court that suspended and annulled the dissolution decree |
| Consell de Formentera | Public authority | Spain | 1 | Runs the Save Posidonia sponsorship project |
| Conservation Foundation | NGO | United States | 1 | 1970 seed funder |
| Constitutional Court of Colombia | Court | Colombia | 1 | Court that issued Sentencia T-614/2019 |
| Constitutional Court of Ecuador | Court | Ecuador | 1 | Court that annulled the permits |
| Constitutional Court of Serbia | Court | Serbia | 1 | Found the revocation unconstitutional |
| Constitutional Court of Spain | Court | Spain | 1 | Court that upheld Law 19/2022 |
| Consumer Goods Forum | Industry association | Global | 1 | pledge-maker; missed the 2020 target |
| Consumer Watchdog | NGO | United States | 1 | Objector to wildfire-model rating |
| Consumers' Research | NGO | United States | 1 | Public face of the campaign; sponsor of SFOF |
| Convention on Biological Diversity Secretariat | International organisation | 1 | Convention secretariat; Executive Secretary comments on the fund | |
| Cool Japan Fund | Public authority | Japan | 1 | State-backed investor, about 14 billion yen invested |
| COP28 presidency (United Arab Emirates) | Government | United Arab Emirates | 1 | Summit presidency advised by McKinsey |
| Cordiant | Company | 1 | reported financier | |
| Corio N.V. | Company | Netherlands | 1 | Dutch shopping-centre investor, 2000–2015 |
| Coromandel Watchdog | NGO | New Zealand | 1 | Published the Scoop item; interested party |
| Corpesca | Company | Chile | 1 | Fishmeal company convicted of bribery; beneficiary of industrial fleet quotas |
| Costa Rica environment ministry (MINAE) | Government | Costa Rica | 1 | bromacil decree; withdrew Osa environmental viability |
| Cotton Campaign | NGO | United States | 1 | Boycott coalition |
| Cottonwood Ag Management | Company | United States | 1 | Manages the farmland; Cascade affiliate |
| Council of Forest Industries | Association | Canada | 1 | Industry association; linked closures to deferrals |
| Counter Balance | NGO | Belgium | 1 | NGO reporting on resettlement |
| Court in São Tomé and Príncipe | Court | São Tomé and Príncipe | 1 | Court that convicted three officers |
| Court of Arbitration (Indus Waters Treaty) | Court | 1 | Issued the August 2025 award | |
| Court of Cassation (France) | Court | France | 1 | Court hearing the appeal |
| Court of First Instance of the European Communities (now the General Court) | Court | European Union | 1 | Annulled EU approval of paraquat in 2007 |
| Court of Justice of Minas Gerais (TJMG) | Court | Brazil | 1 | State court; approved the R$37.7bn agreement |
| Courts of Singapore | Court | Singapore | 1 | Forum of the enforcement and limitation dispute |
| Cranfill Sumner | Company | United States | 1 | Law firm for the Otero family |
| CRCC-Tongguan | Company | 1 | Named alongside EcuaCorriente | |
| Crédit Agricole | Bank | France | 1 | Corporate investor / credit recipient |
| Credit Europe Bank | Bank | 1 | Lending bank that received the US$22m hull proceeds | |
| Credit Suisse Energy Infrastructure Partners | Asset manager | Switzerland | 1 | Co-founder of the consortium holding 40% of Fosen |
| Crop Trust | NGO | 1 | reported the vault sample count | |
| CropLife America | Association | United States | 1 | Industry association through which Syngenta's views reached the EPA |
| Crown Resources AG | Company | Switzerland | 1 | Charterer |
| Crowther Lab, ETH Zurich | Research institution | Switzerland | 1 | Authored the 2019 tree-restoration study |
| Crusoe | Company | United States | 1 | Named as a Stargate Abilene partner |
| CSIR Traditional Knowledge Digital Library | Public authority | India | 1 | Indian database whose evidence stopped 265 patent applications |
| CSL | Company | 1 | Vaccine maker named in CIDRAP's report | |
| CTI | Company | China | 1 | Verification body, suspended |
| Cultural Survival | NGO | United States | 1 | NGO; reported on the arrangement in 2020 |
| Custom Powders | Company | Netherlands | 1 | Bankrupt company that cannot be prosecuted |
| Dadco | Company | 1 | Shareholder in CBG | |
| Daelim | Company | South Korea | 1 | Contractor named for public works in the Four Rivers works |
| Danantara | Public authority | Indonesia | 1 | State investment fund; ran the tender |
| DASK | Public authority | Türkiye | 1 | paid earthquake claims |
| Deepwater Horizon Natural Resource Damage Assessment Trustees | Public authority | United States | 1 | Natural-resource damage Trustees |
| Deere & Company | Company | United States | 1 | Defendant; settled FTC case |
| DEG | Bank | Germany | 1 | Lender (USD 25 million) |
| Del Monte Kenya | Company | Kenya | 1 | Operator of the Thika pineapple farm named in the allegations |
| Delhi Development Authority | Government | India | 1 | Carried out clearances for riverfront development and a biodiversity park |
| Delhi High Court | Court | India | 1 | Court that heard the revocation matter |
| Deloitte | Company | Global | 1 | consultancy that prepared the economic impact report |
| Department for Environment, Food and Rural Affairs (UK) | Public authority | United Kingdom | 1 | UK government department responsible for the packaging system |
| Department of Environment and Natural Resources (DENR), Philippines | Government | Philippines | 1 | agency running the tree-planting programme |
| Department of Forestry, Fisheries and the Environment (South Africa) | Government | South Africa | 1 | Government department; published the statement on the payment |
| Department of the Interior and Local Government (DILG) | Government | Philippines | 1 | Resettlement programme implementer |
| DePaul University Institute for Housing Studies | Research institution | United States | 1 | Research institution; measured the price rise |
| DESA | Company | Honduras | 1 | Dam developer and concession holder |
| Deutsche Bank | Company | Germany | 1 | Parent of DWS, per the source headline |
| Diamond Offshore | Company | United States | 1 | Offshore drilling company |
| Diamond Shamrock Chemicals | Company | United States | 1 | Operator of the Lister Avenue plant; insured |
| Dileep Sanghani | Person | India | 1 | IFFCO chairman; former Gujarat agriculture minister |
| Disclose | NGO | 1 | Reported the exposure estimate | |
| Dish (EchoStar) | Company | United States | 1 | operator of EchoStar-7; fined $150,000 |
| District agriculture office | Government | Turkey | 1 | Described the land as well kept and productive |
| DKI Jakarta provincial government | Government | Indonesia | 1 | City government carrying out evictions and the Ciliwung normalisation programme |
| Doe Run | Company | United States | 1 | operator of the Herculaneum smelter |
| Doe Run Peru | Company | Peru | 1 | Operator of the La Oroya complex (Renco company) |
| Dole group | Company | 1 | Company named in the complaint | |
| Dolphin Project | NGO | 1 | Advocacy organisation; source on sales contracts | |
| Donors Trust | Foundation | United States | 1 | donor-advised fund that does not disclose its donors |
| Double Q | Company | China | 1 | Named company; did not answer questions |
| Douglass community land trust | Non-profit | United States | 1 | Community land trust holding the units |
| Drizit | Company | 1 | Contractor that measured the released waste | |
| Dutch state | Government | Netherlands | 1 | Recipient of reported revenue of EUR 364 billion |
| DVAC (Tamil Nadu anti-corruption unit) | Public authority | India | 1 | State anti-corruption unit (DVAC) |
| E. Bruce Harrison Company | Company | United States | 1 | Environmental public-relations firm founded by E. Bruce Harrison |
| EACOP Ltd | Company | Uganda / Tanzania | 1 | Pipeline company |
| Earth First! | NGO | 1 | Defendant in the federal suit | |
| Earth Observatory of Singapore, NTU | Research institution | Singapore | 1 | Research institution; Mekong Delta sand studies |
| Earthworks | NGO | United States | 1 | NGO; waste-per-tonne estimate |
| Eastern Australia Agriculture | Company | Australia | 1 | Seller of the water licences (parent registered in the Cayman Islands) |
| Eastern Tule Groundwater Sustainability Agency | Government | United States | 1 | Agreed the repair payment deal with farmers |
| easyJet | Company | United Kingdom | 1 | Named credit buyer |
| Eau de Paris | Public body | France | 1 | public water operator whose account is reported |
| Ebro basin authority | Public authority | Spain | 1 | River-basin authority that commented on water availability |
| EcoAct (Atos/Eviden) | Company | 1 | Co-developer of the French Posidonia carbon method (Atos/Eviden) | |
| Ecotek | Company | Honduras | 1 | Company linked to the mine |
| Ecoton | NGO | Indonesia | 1 | Recorded plastic in imported paper-waste bales (reported) |
| EcoVest | Company | United States | 1 | Largest organizer, 58 transactions in 2013-2018 |
| EcuaCorriente | Company | Ecuador | 1 | Developer of the Mirador copper mine |
| ED (India's financial-crime unit) | Public authority | India | 1 | India's financial-crime unit; presented the measurement to the court |
| Eko Atlantic | Company | Nigeria | 1 | Land reclamation and real estate project |
| Elecnor | Company | 1 | Gas pipeline (Elecnor/Enagás) | |
| Elliott | Company | 1 | Activist investor pressing BP | |
| Ember | NGO | 1 | Published the cost estimate | |
| Emirates Global Aluminium (EGA) | Company | United Arab Emirates | 1 | Lost the GAC concession (August 2025) |
| Empresas Públicas de Medellín (EPM) | Company | Colombia | 1 | Dam owner; public utility company of Medellín |
| Enagás | Company | 1 | Gas pipeline (Elecnor/Enagás) | |
| ENAMI | Company | Ecuador | 1 | State mining company holding the concession |
| Enbridge | Company | 1 | Pipeline operator; insured party | |
| Endangered Species Committee ("God Squad") | Government | United States | 1 | Panel that granted the Gulf exemption |
| Energy Market Regulatory Authority (EPDK) | Public authority | Türkiye | 1 | Energy regulator |
| Enerjisa Üretim | Company | Türkiye | 1 | Lignite and wind operator; EBRD borrower |
| English courts (London) | Court | United Kingdom | 1 | Court that issued the limitation decree |
| Enstar | Insurer | — | 1 | Ruled out cover (by February 2024) |
| Entergy | Company | United States | 1 | Utility named as the power provider |
| Enverus | Company | United States | 1 | consultancy whose analysis gave the breakeven and cost figures |
| Environics Trust | NGO | India | 1 | Organisation whose licence was cancelled (2024) |
| Environment Agency | Public authority | United Kingdom | 1 | Regulator; investigator of PERN fraud |
| Environment Agency of Iceland | Public authority | Iceland | 1 | Regulator without oversight of the operations |
| Environment and Land Court at Meru | Court | Kenya | 1 | Court that found the land titles irregularly acquired |
| Environment Bank | Company | United Kingdom | 1 | Habitat bank |
| Environment Court (New Zealand) | Court | New Zealand | 1 | dismissed the appeal |
| Environmental Court of Chile | Court | Chile | 1 | Reviewed the project's groundwater use |
| Environmental Defence | NGO | Canada | 1 | Analysed the federal lobbying registry for 2024 |
| Environmental Justice Foundation | NGO | 1 | Campaign group; Natura 2000 trawl-hour counts | |
| Environmental Law Alliance Worldwide (ELAW) | NGO | International | 1 | Published the report on the ruling |
| Environmental Paper Network | NGO | 1 | Coalition that suspended work with Resolute (May 2013) | |
| EQT | Company | 1 | Seller of Synagro in 2020 | |
| ERM CVS | Company | 1 | Auditor of the IRMA assessments of Albemarle and SQM | |
| Escuela Politécnica Nacional (EPN) | Academic | Ecuador | 1 | produced the erosion model reported by Primicias |
| ESI Energy | Company | United States | 1 | subsidiary that admitted the eagle deaths and was penalised |
| Eskom | Government | South Africa | 1 | State utility that made the advance payments |
| Esmeralda Exploration (later Eurogold, BARD1 Life Sciences) | Company | Australia | 1 | 50% owner; later Eurogold, then BARD1 Life Sciences |
| Eternit | Company | Italy | 1 | Asbestos producer whose Casale Monferrato plant is the subject of the Eternit case |
| EU Court of First Instance | Court | European Union | 1 | Court that annulled the EU approval in 2007 |
| EU institutions | International | European Union | 1 | Defendant in C-778/21 P and joined cases |
| EU Ukraine Facility | International body | European Union | 1 | Funds the farmland demining contracts |
| Eunomia | Research institution | 1 | Authored the plastic credits reports | |
| Eurasian Resources Group (ERG) | Company | 1 | Mining group named in the report; largest shareholder is the government of Kazakhstan | |
| Eurodad | NGO | 1 | Said the new features were ineffective | |
| European Court of Auditors | Public authority | European Union | 1 | Auditor; 2016 special report on voluntary schemes |
| European Food Safety Authority | Public authority | Italy | 1 | EU food safety authority |
| European Medicines Agency | Public authority | European Union | 1 | EU regulator that recorded the withdrawal |
| European Southern Observatory | International organisation | Germany | 1 | Objected to the INNA plan |
| European Union Delegation to Chad | International organisation | Chad | 1 | Donor whose activities were suspended and whose ambassador made funding threats |
| Exide | Company | United States | 1 | Battery recycler that abandoned the Vernon plant in bankruptcy |
| ExOIS | Research group | 1 | Proposed the Gulf of Alaska trial | |
| Exomad Green | Company | Bolivia | 1 | Bolivian biochar producer; supplier to Microsoft |
| Exor | Company | Italy | 1 | investor in the October 2025 round, through its venture arm |
| Export-Import Bank of India | Bank | India | 1 | lender for Addu |
| Exxon Shipping Company | Company | United States | 1 | Tanker operator; pleaded guilty; declared insolvent Aug 1989 |
| Exxon Valdez Oil Spill Trustee Council | Public authority | United States | 1 | Trustee Council managing the $900m settlement |
| ExxonMobil foundation | Foundation | United States | 1 | funder whose traceable gifts stopped after 2008 |
| FACE Foundation | NGO | 1 | Project foundation | |
| Facing Finance | NGO | 1 | Co-author of fossil-expansion data with Urgewald | |
| Factory Mutual Insurance Company (FM) | Insurer | n/a | 1 | Property insurer |
| Fairfax Financial | Insurer | Canada | 1 | Member of the underwriting pool |
| Fairlife | Company | 1 | subject of the animal-abuse litigation | |
| Farmers in Niger (Maradi region) | Community | Niger | 1 | practitioners of the regeneration method |
| FARN | NGO | Argentina | 1 | NGO that reported on the court order |
| Federal Agency for Agriculture and Food (BLE) | Public authority | Germany | 1 | German federal agency that doubted an HVO producer existed |
| Federal Communications Commission | Government | United States | 1 | regulator that fined the company under its licence rules |
| Federal Court of Accounts (TCU) | Court | Brazil | 1 | Federal audit court that found the Iguá participation problematic |
| Federal Court of Justice (BGH), Germany | Public authority | Germany | 1 | court that ruled |
| Federal Emergency Management Agency (FEMA) | Public authority | United States | 1 | Administrator of the NFIP; buyer of reinsurance and catastrophe bond |
| Federal Environment Ministry (BMUV) | Government | Germany | 1 | Ministry stating the cause |
| Federal Focus | Company | United States | 1 | Tozzi's organisation; paid by Philip Morris |
| Federal Highway Administration | Government | United States | 1 | Federal agency profiling the project's financing |
| Federal Public Prosecutors' Office (MPF), Pará | Government | Brazil | 1 | Plaintiff seeking cancellation of the agreement |
| Federal Republic of Germany | Government | Germany | 1 | respondent state in the claims |
| Federal Senate of Brazil | Government | Brazil | 1 | Approved PEC 48/2023 |
| FEMSA | Company | 1 | Named buyer of Mareña electricity | |
| FERMA (Federation of European Risk Management Associations) | Association | European Union | 1 | Industry body listing states with mandatory financial security |
| Feronia / PHC | Company | Democratic Republic of the Congo | 1 | Operator of the palm plantations |
| Fieldwood Energy | Company | United States | 1 | Bankrupt offshore operator |
| Finite Carbon | Company | United States | 1 | forest-carbon developer acquired by BP |
| Fiocruz | Academic | Brazil | 1 | Partner in the 2024 mercury study |
| Fire Victim Trust | Trust | United States | 1 | Trust paying fire victims; about half funded in PG&E stock |
| First Environmental Court (Chile) | Court | Chile | 1 | Upheld the penalty on 30 September 2026 |
| FirstEnergy | Company | United States | 1 | Utility; paid about $60m to the Speaker's group; coal-plant beneficiary |
| Fitch Ratings | Company | United Kingdom | 1 | Credit rating agency (capacity figures) |
| Flemish government | Government | Belgium | 1 | Recipient of the payment and issuer of the decree |
| Florida Office of Insurance Regulation | Public authority | United States | 1 | State insurance regulator; author of the internal analysis |
| FM Global | Insurer | 1 | Insurer that said it would not support the mine (Dec 2018) | |
| FNSEA | Farm union | France | 1 | Farm union; the senator behind the law is described as coming from its ranks |
| Food Safety and Standards Authority of India (FSSAI) | Public authority | India | 1 | Indian food regulator |
| Forest Area Enforcement Task Force (Satgas PKH) | Government | Indonesia | 1 | Forest Area Enforcement Task Force |
| Forest Peoples Programme | NGO | — | 1 | NGO reporting the 2018 killing |
| Formosa | Company | Taiwan | 1 | Taiwan-based company named as the source; 500 million dollar commitment |
| Forum for Insurance Transition to Net Zero | Association | International | 1 | Successor forum to NZIA |
| Fosen Vind | Company | Norway | 1 | Wind-farm company |
| Frankfurt public prosecutors | Government | Germany | 1 | Imposed 25 million euro fine in 2025 |
| French Development Agency | Public authority | France | 1 | Financier |
| French Senate | Government | France | 1 | Author of the 2025 report on the treatments |
| French State | Government | France | 1 | Found at fault over the exemptions; pays compensation |
| Friant Water Authority | Government | United States | 1 | Collected funds and asked for a state share |
| Friends of the Earth Japan | NGO | Japan | 1 | critic of the arrangement |
| Friends of the Irish Environment | NGO | Ireland | 1 | Claimant in the 2019 High Court case |
| Frontera Energy | Company | Canada | 1 | 1t.org pledger |
| FSEC (Morocco catastrophe fund) | Public fund | Morocco | 1 | Catastrophe fund expected to receive reinsurance payments after the quake |
| Fulcrum | Company | United States | 1 | Bond issuer; defaulted on USD 289 million in bonds |
| Fundação Renova | Association | Brazil | 1 | Repair foundation, extinguished under the 2024 agreement |
| Furnas Centrais Elétricas | Company | Brazil | 1 | 39 percent partner in the 2014 shareholding; state-owned |
| Future Carbon | Company | Brazil | 1 | won 12 of the 21 Amazonas concessions |
| Fws | Organisation | 1 | Opened the review of international grants and suspended CARPE funds | |
| G42 | Company | United Arab Emirates | 1 | Planned partner in the geothermal data centre |
| G4S | Company | Not stated | 1 | Security contractor for the farm from 2024 |
| Gabon Blue Conservation | Company | Unknown | 1 | Entity reportedly taking 20% of savings as management fee |
| Gabriel Resources | Company | Not stated in the sources reviewed | 1 | claimant |
| Gadgil-led expert panel | Expert panel | India | 1 | recommended sensitive-area designation and a quarry ban |
| GAI | Insurer | — | 1 | War-risks underwriter |
| Galamsey (illegal gold mining) operators | Other | Ghana | 1 | illegal gold miners upstream; source of the turbidity |
| Gallagher Re | Company | 1 | Named as the expected source of 250 to 300 million dollars for the fund | |
| Gambia Police | Government | Gambia | 1 | defendants in the trial |
| Ganjar Pranowo | Person | Indonesia | 1 | Governor who signed the 9 November 2016 permit decision |
| Garanti BBVA | Company | Türkiye | 1 | Named COP31 partner |
| Gécamines | Company | Democratic Republic of the Congo | 1 | Partner in COMMUS |
| General Directorate of Mining and Petroleum Affairs (MAPEG) | Public authority | Turkey | 1 | Found transplanting of 5,093 olive trees suitable (Milas) |
| General Electric | Company | United States | 1 | Company that discharged PCBs and opposed dredging |
| Generali | Insurer | 1 | Insurer that said it would not support the mine (Dec 2018) | |
| Generation Now | Association | United States | 1 | Group controlled by the Speaker; received the transfers |
| GEOMAR Helmholtz Centre for Ocean Research Kiel | Research institution | Germany | 1 | Research institution; commented on the Dureuil study |
| Georgia Power | Company | United States | 1 | 1990 anniversary sponsor |
| Geothermal Energy Association (Turkey) | Association | Turkey | 1 | Industry association |
| Ghana Water | Government | Ghana | 1 | operator of the Sekyere Hemang plant; lost output |
| GHG Protocol | Standard-setter | 1 | Standard-setter; Scope 2 consultation | |
| GIZ (German international cooperation agency) | Public authority | Germany | 1 | Funder (since 1983) |
| Gibbs family | Company | United Kingdom | 1 | Reported holder of the Peruvian guano monopoly |
| Gigablue | Company | Israel | 1 | Credit seller; Israeli ocean carbon-removal company |
| Ginkgo Bioworks | Company | United States | 1 | Pledged a contribution; had not paid |
| Gjenge Makers | Company | Kenya | 1 | Kenyan maker of plastic paving products |
| Global Canopy | NGO | United Kingdom | 1 | publisher of the Forest 500 ranking |
| Global CCS Institute | Industry body | Australia | 1 | Sector's international body |
| Global Climate Coalition | Association | United States | 1 | Lobbying coalition of fossil-fuel producers and users, formed 1989 |
| Global Initiative Against Transnational Organized Crime | NGO | Switzerland | 1 | Research network |
| GOL | Company | Brazil | 1 | Reported credit buyer |
| Goldcorp | Company | Canada | 1 | 40% owner of Tahoe Resources |
| Goldwind | Company | China | 1 | Turbine supplier to the final phases |
| Government of Andhra Pradesh | Government | India | 1 | State government granting the incentive |
| Government of Balochistan | Government | Pakistan | 1 | 25% shareholder |
| Government of Bangladesh | Government | Bangladesh | 1 | Government whose energy adviser made the statement |
| Government of Belize | Government | Belize | 1 | Borrower |
| Government of Bhutan | Government | Bhutan | 1 | Author of the constitutional forest rule |
| Government of Botswana | Government | Botswana | 1 | Announced the 2014 hunting ban; evicted San from the Central Kalahari |
| Government of Chad | Government | Chad | 1 | Government that revoked the authority and signed the 2026 agreements |
| Government of Costa Rica | Government | Costa Rica | 1 | Runs the payment programme |
| Government of Delhi | Government | India | 1 | Government that spent on the Yamuna in 2017–22 |
| Government of Denmark | Government | Denmark | 1 | Plans the livestock tax |
| Government of Dominica | Government agency | Dominica | 1 | Government that passed the reserve law in October 2025 |
| Government of DR Congo | Government | DR Congo | 1 | Government of DR Congo |
| Government of Fiji | Government | Fiji | 1 | Ran the relocation under its guidelines |
| Government of Greenland | Government | Greenland | 1 | respondent; imposed the uranium ban |
| Government of Iran | Government | Iran | 1 | Characterised the attack as ecocide |
| Government of Iraq | Government | Iraq | 1 | Party against which the claims were made |
| Government of Israel | Government | Israel | 1 | State from which the resolution requests compensation |
| Government of Italy | Government | Italy | 1 | Respondent state |
| Government of Jamaica | Government | Jamaica | 1 | Cover buyer and payout recipient |
| Government of Kyrgyzstan | Government | Kyrgyzstan | 1 | took control of the mine |
| Government of Maharashtra | Government | India | 1 | State giving data centres water priority |
| Government of Malawi | Government | Malawi | 1 | Insured; received the payouts |
| Government of Michoacán | Government | Mexico | 1 | State government |
| Government of Mozambique | Government | Mozambique | 1 | President Guebuza was consulted by the couple before the investment |
| Government of New Zealand | Government | New Zealand | 1 | Gave A$10 million together with Britain |
| Government of Palau | Government | Palau | 1 | Enacted the sanctuary; later proposed reducing it |
| Government of Panama | Government | Panama | 1 | Asks the US to clean up and pays for the work from its own budget |
| Government of Pará | Government | Brazil | 1 | Seller of the pre-sold credits; state government |
| Government of Paraguay | Government | Paraguay | 1 | Government responsible for the eastern zero-deforestation law |
| Government of Peru | Government | Peru | 1 | reported the prevented cases |
| Government of Portugal | Government | Portugal | 1 | Claimant; received €0.33m |
| Government of Québec | Government | Canada | 1 | Opposed the order; forecast job losses |
| Government of Rajasthan | Government | India | 1 | Allocated 44,247 hectares for solar parks, 2023–2025 |
| Government of Serbia | Government | Serbia | 1 | Revoked and restored the spatial plan |
| Government of Sindh | Government | Pakistan | 1 | Public partner; holds a share of credit revenue |
| Government of Slovenia | Government | Slovenia | 1 | respondent |
| Government of Sweden | Government | Sweden | 1 | Member state that challenged the approval in the EU court |
| Government of Tajikistan | Government | Tajikistan | 1 | host government of the dam |
| Government of Telangana | Government | India | 1 | State giving data centres water priority |
| Government of the Cook Islands | Public authority | Cook Islands | 1 | Party to the seabed minerals deal |
| Government of the Maldives | Government | Maldives | 1 | awarded the reclamation contracts |
| Government of the Republic of Korea | Government | South Korea | 1 | Bears cleanup costs first for returned bases |
| Government of Tuvalu | Government | Tuvalu | 1 | signed the Falepili Union; maritime boundaries |
| Government of Türkiye | Government | Türkiye | 1 | Sets import rules and licenses recycling facilities |
| Government of Uruguay | Government | Uruguay | 1 | Approved the reformulated project |
| Government of West Bengal | Government | India | 1 | Government of the Sundarbans region in India |
| Government of Western Australia | Government | Australia | 1 | approved Gorgon in 2006 with a storage condition |
| Government of Zambia | Government | Zambia | 1 | Amended the mining law in 2008 |
| Grand National Assembly of Turkey | Government | Turkey | 1 | Adopted Law 7554 |
| Great Green Wall initiative | International programme | Multi-country (Sahel) | 1 | programme with the 100 million hectare target |
| Greater Hingan Mountains Forest Group | Company | China | 1 | said it would expand overseas logging, including in Russia and Guyana |
| Green Belt Movement | NGO | Kenya | 1 | Tree-planting movement founded 1977 |
| Greenchoice | Company | — | 1 | Credit buyer (formerly the largest) |
| Greenpeace Africa | NGO | Democratic Republic of the Congo | 1 | NGO reporting on overlap with protected areas |
| Greenpeace Argentina | NGO | Argentina | 1 | Reported that the targets were missed (not verified) |
| Greenpeace Brasil | NGO | Brazil | 1 | NGO |
| Greenpeace Canada | NGO | Canada | 1 | NGO that calculated credit revenue and public cost share |
| Greenpeace Deutschland | NGO | Germany | 1 | Report on the Oder salt load |
| Greenpeace East Asia | NGO | 1 | Reported the emissions rise and the LNG approval | |
| Greenpeace France | NGO | France | 1 | Defendant; author of the November 2022 report |
| Greenpeace Fund | NGO | 1 | Defendant in the federal suit | |
| Greenpeace India | NGO | India | 1 | Organisation whose foreign-donation licence was suspended and cancelled |
| Greenpeace Mexico | NGO | Mexico | 1 | NGO that ran a petition against Cabo Cortes |
| Greenpeace Netherlands | NGO | Netherlands | 1 | NGO that reported Wijma-stamped logs outside the permit area |
| Grupo EMCO | Company | Honduras | 1 | Group linked to the mine |
| Grupo Financiero Banorte | Bank | Mexico | 1 | Insurer through which the 2020 renewal was issued |
| Grupo Prodeco | Company | Colombia | 1 | company fined for mine breaches |
| GTC | Company | 1 | Company that developed ATryn | |
| Guácimo communities | Community | Costa Rica | 1 | raised concerns about planned expansion |
| Guardians of the Forest (Guajajara) | Association | Brazil | 1 | Guajajara patrol group; Paulo was a member |
| Guigang treatment plant | Company | China | 1 | plant that placed sludge in unsuitable locations |
| Gunma Silk Technology Center | Public body | Japan | 1 | sanctioned party |
| Halliburton | Company | United States | 1 | Cementing contractor; 3% of fault; $1.1bn class settlement |
| Harbour Litigation Funding | Company | — | 1 | First litigation funder (as named by Inside Climate News) |
| Harvard-Smithsonian | Academic institution | United States | 1 | Institution with which Soon was affiliated |
| Hawaii Department of Land and Natural Resources | Government | United States | 1 | Published the impact information cited |
| HDI Global | Insurer | 1 | Insured early site works from 2015; cover terminated | |
| Heineken | Company | 1 | Named buyer of Mareña electricity | |
| Heirloom | Company | United States | 1 | partner in Project Cypress |
| Hellenic Mutual War Risks | Insurer | 1 | Insurer; alleged the owner scuttled the ship | |
| Henkel | Company | Germany | 1 | Brand partner of Plastic Bank |
| Herbruck's | Company | United States | 1 | Indemnity recipient |
| Hermès | Company | France | 1 | Corporate investor / credit recipient |
| High Court of England and Wales | Court | United Kingdom | 1 | Found BHP liable on 14 November 2025 |
| Highlands Rewilding | Landowner | United Kingdom | 1 | Estate where the cover was first used |
| Hindustan Coca-Cola | Company | India | 1 | Operator of the Plachimada plant; subject of the compensation finding |
| Hoechst | Company | Germany | 1 | Named as an early seller of synthetic indigo (reported, not verified) |
| Holocene | Company | 1 | Direct air capture company acquired | |
| Holtec International | Company | United States | 1 | Operator that acquires closing reactors together with their decommissioning funds |
| Hooker | Company | 1 | found negligent in US v. Hooker | |
| Houston Casualty | Insurer | United States | 1 | Excess insurer of Anadarko (with Lloyd's) |
| Hubco | Company | Pakistan | 1 | Operator whose contract was terminated |
| Hudbay Minerals | Company | Canada | 1 | Owner of CGN and the Fénix project until it sold the project in 2011; defendant in the Ontario civil cases |
| HUDCO | Public authority | India | 1 | Lender and award giver |
| Hutukara Yanomami Association | NGO | Brazil | 1 | Monitoring source for the mining growth figures, as cited by Congresso em Foco |
| Hvalur hf. | Company | Iceland | 1 | Icelandic whaling company, 2026 season |
| Hydrant contractors (unnamed in sources) | Company | Pakistan | 1 | Operators of hydrants outside official control |
| Hydro Alunorte | Company | 1 | company named in the report; denied the overflow | |
| Hyphen Hydrogen Energy | Company | Namibia | 1 | Project company |
| Hypoxia Task Force | Government | United States | 1 | Set the 5,000 km² goal |
| Hyundai E&C | Company | South Korea | 1 | Firm named alongside Daelim in the Four Rivers works |
| IC İçtaş | Company | Türkiye | 1 | Co-owner of YK Enerji; coal and solar assets |
| ICARDA | Research centre | 1 | reported to have withdrawn seeds from the vault (not verified) | |
| ICBC | Bank | China | 1 | Lender in the 2018 package |
| ICD | Bank | — | 1 | Lender, first financing tranche |
| Iceland's environment ministry | Government | Iceland | 1 | Permit ruling, December 2022; reversed on appeal by acting minister, April 2023 |
| ICIG | Company | n/a | 1 | Later owner of Miteni; executives among the convicted |
| ICIMOD | International organisation | International | 1 | Reporter of the REDD+ pilot payment formula |
| Idaho Attorney General | Government | United States | 1 | State official who objected to the proposal |
| IDXCarbon | Company | Indonesia | 1 | carbon exchange, opened 2023 |
| IFFCO | Cooperative | India | 1 | nano urea seller; cooperative |
| IFU (Investment Fund for Developing Countries) | Public authority | Denmark | 1 | Shareholder, sold its stake in February 2024 |
| Iguá | Company | Brazil | 1 | Auction participant |
| IHS (Institute for Housing and Urban Development Studies) | Research institution | Netherlands | 1 | Published civil society solidarity statement |
| IIT-Kanpur | Research institution | India | 1 | Carried out the drone and LiDAR measurement |
| IKEA | Company | 1 | Retailer named in the unverified account | |
| IKEA Foundation | NGO | 1 | Donor to SBTi | |
| Illegal gold miners | Other | Brazil | 1 | Mining on Yanomami land |
| Ilva steelworks (Taranto) | Company | Italy | 1 | Steelworks at the centre of the Taranto case |
| Imperial Chemical Industries (ICI) | Company | United Kingdom | 1 | Developer of paraquat (1961) |
| Imperial Metals | Company | Canada | 1 | Mine operator and insured |
| In-Q-Tel | Company | United States | 1 | Investor; venture arm of the US Central Intelligence Agency |
| INA | Company | 1 | claimant insurer | |
| Inclusive Development International | NGO | 1 | Researcher and reporter | |
| INCRA (federal land reform agency) | Government | Brazil | 1 | federal land agency; said TIAA's purchases breached the foreign-purchase law |
| Indecopi (consumer protection agency) | Government | Peru | 1 | Consumer protection agency; civil suit claimant |
| India Resource Center | NGO | India | 1 | NGO that wrote to FSSAI in 2019 |
| India's shipping directorate | Public authority | India | 1 | Banned Astra-insured ships from Mumbai |
| Indian Army | Public authority | India | 1 | Removed the waste from the glacier |
| Inditex | Company | 1 | Coalition member | |
| Indonesia Weda Bay Industrial Park (IWIP) | Company | Indonesia | 1 | Industrial park operator |
| Indonesian forest task force | Public authority | Indonesia | 1 | Seized 148 ha in September 2025 |
| Indonesian Ministry of Environment and Forestry | Government | Indonesia | 1 | Estimated suitable palm gardens |
| Indore Municipal Corporation | Public authority | India | 1 | Municipal authority; receives annual payment and half of the gas |
| Indus Delta Capital | Company | Pakistan | 1 | Private partner and developer |
| Industry association (IDMA) | Association | India | 1 | Industry association |
| ING | Bank | Netherlands | 1 | lender for Gulhifalhu |
| Institute of Development Studies | Research institution | United Kingdom | 1 | Research institute; analysis of 30x30 social media posts |
| Institute of Scrap Recycling Industries (ISRI) | Industry body | United States | 1 | US industry body whose grades were cited for the bales |
| Instituto de Vivienda de la Ciudad (Buenos Aires) | Public authority | Argentina | 1 | City housing institute (Instituto de Vivienda de la Ciudad) |
| Instituto Socioambiental (ISA) | NGO | Brazil | 1 | Partner in the 2024 mercury study |
| Insurers of Plains' 2015 programme (unnamed in the record) | Insurer | United States | 1 | Insurers of Plains' 2015 programme (unnamed in the sources reviewed) |
| InsuResilience Solutions Fund | International organisation | Germany | 1 | Financed development and purchase |
| Inter-American Court of Human Rights | Court | International | 1 | Court that issued the March 2024 ruling |
| Interfor | Company | Canada | 1 | Forest company logging on Gilford Island |
| Intergenerational Environment Justice Fund (IEJF) | NGO | 1 | Named defendant; Exxon alleges links to Minderoo | |
| Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services | International organisation | International | 1 | Body the US withdrew from |
| Internal Revenue Service | Public authority | United States | 1 | Tax authority; listed the transactions and reissued its notice |
| International Agency for Research on Cancer | International organisation | France | 1 | Classified glyphosate as probably carcinogenic (2015) |
| International Atomic Energy Agency | International organisation | Austria | 1 | Assessed the discharge plan |
| International Bank for Reconstruction and Development (World Bank) | International organisation | United States | 1 | Issuer of the catastrophe bond |
| International Carbon Action Partnership (ICAP) | International initiative | 1 | Source for the emissions trading pilot details | |
| International Center for Not-for-Profit Law | NGO | United States | 1 | Provided testimony on US protest laws |
| International Centre for Settlement of Investment Disputes (ICSID) | International organisation | — | 1 | Arbitration institution; annulment committee |
| International Commission for the Protection of the Rhine | International organisation | International | 1 | International commission; declared the Rhine a living river in 2006 |
| International Council on Clean Transportation (ICCT) | Research institution | International | 1 | Published the 2014 real-world NOx white paper |
| International Hydropower Association | Association | 1 | Industry association that welcomed the exemption | |
| International Institute for Environment and Development (IIED) | NGO | Global | 1 | published the 1997 report |
| International Labour Organization | International organisation | Switzerland | 1 | Monitor of the cotton harvest |
| International Life Sciences Institute (ILSI) | Association | United States | 1 | Industry-funded scientific body, founded 1978 |
| International Renewable Energy Agency (IRENA) | International organisation | International | 1 | Definition of renewable energy that lists bioenergy |
| International Tanker Indemnity Association | Insurer | Bermuda | 1 | P&I club; paid $400m pollution cover |
| International Treaty on Plant Genetic Resources for Food and Agriculture | International organisation | 1 | Treaty secretariat and Governing Body | |
| International Tribunal for the Law of the Sea | Court | International | 1 | Tribunal hearing NORI and TOML's case against the ISA |
| Interpol | International organisation | France | 1 | Published a report on plastic-waste crime |
| Intrinsic Exchange Group | Company | United States | 1 | Co-announcer; wrote the measurement framework; potential revenue-share beneficiary |
| Inversiones Los Pinares | Company | Honduras | 1 | Operator of the iron-oxide mine in the national park |
| Invesco | Company | 1 | Fined in the US | |
| Investigatory Powers Tribunal | Court | United Kingdom | 1 | Tribunal in Wilson v Met / NPCC |
| IRCDUC | NGO | India | 1 | Civil society monitor (flood audit) |
| IRD | Research institute | France | 1 | patent holder |
| Isiolo Environment and Land Court | Court | Kenya | 1 | Court that ruled on the conservancies |
| ISPRA (Italian environment agency) | Public authority | Italy | 1 | Italian environment agency; LIFE SeaForest partner |
| Italian Competition and Market Authority (AGCM) | Government | Italy | 1 | regulator that imposed the fine |
| Italian Ministry of Agriculture | Government | Italy | 1 | Funder of 30 projects, EUR 10 million |
| Italian Ministry of Foreign Affairs | Government | Italy | 1 | Funder of Bari projects, the Africa-focused training centre and the water flagship |
| ITCI Hutani Manunggal | Company | Indonesia | 1 | Concession holder overlapping the site |
| ITCI Kartika Utama | Company | Indonesia | 1 | Concession holder overlapping the site |
| ITNL | Company | India | 1 | Publisher of the recovery claims |
| Iván Duque | Person | Colombia | 1 | President when Operation Artemisa was launched; later board roles |
| Jaime Orpis | Person | Chile | 1 | Senator convicted of bribery over payments made during the law's debate |
| Jakarta provincial government | Government | Indonesia | 1 | authority that carried out the evictions and resettlement in 2015 |
| Jan Peter Balkenende | Government | Netherlands | 1 | Prime Minister who called the Machangulo development the prince's private matter |
| Japan Aerospace Exploration Agency (JAXA) | Public authority | Japan | 1 | Customer for ADRAS-J and ADRAS-J2 |
| Japan Bank for International Cooperation (JBIC) | Government | Japan | 1 | state-backed bank that provided the $636 million |
| Japan International Cooperation Agency | Public authority | Japan | 1 | Financier |
| Jean Charles Choctaw Nation | Organisation | United States | 1 | Tribe relocated from the island; complained to HUD |
| Jennie-O | Company | United States | 1 | Largest indemnity recipient |
| Johnson & Johnson | Company | United States | 1 | Parent of LTL Management; talc claims |
| Johnson Controls | Company | 1 | Parent of Tyco Fire Products; policyholder | |
| Johnson County, Texas | Government | United States | 1 | Declared the PFAS emergency in February 2025 |
| Joint Committee on Taxation | Government | United States | 1 | Revenue estimate for the 2.5-times cap |
| Josai University | University | Japan | 1 | kratom patent holder |
| Jospong Group | Company | Ghana | 1 | Ghanaian waste company |
| Jujuy provincial government | Government | Argentina | 1 | Constitutional reform on lithium oversight |
| Jupiter Insurance Ltd (BP captive) | Insurer | Guernsey | 1 | BP's captive insurer, $700m limit |
| Justice and Peace Commission (Congo) | NGO | Republic of Congo | 1 | Counted 160 people dependent on the land in an incomplete census |
| JX Nippon | Company | Japan | 1 | Bought NRG's share in the plant in September 2022 |
| Kagawa Prefecture | Government | Japan | 1 | approved the valuable-goods classification; runs the public clean-up |
| Kajima | Company | Japan | 1 | Joint venture named in decontamination contract |
| Kansas Geological Survey | Government | United States | 1 | Published the 2023 aquifer assessment |
| Karachaganak oil consortium (members not named in the record) | Company | Kazakhstan | 1 | Oil consortium reported ordered to pay in arbitration |
| Karachi Water and Sewerage Board (KWSB) | Public agency | Pakistan | 1 | Water board whose hydrant revenue is compared with the tanker trade |
| Karadeniz Holding (Karkey) | Company | Turkey | 1 | Owner of the powerships through Karkey |
| Karkey | Company | Turkey | 1 | Contractor; claimant in the arbitration |
| Karpowership | Company | Turkey | 1 | Turkish company whose authorisations were revoked |
| Katjes | Company | Germany | 1 | advertiser; lost the case |
| Kazakh authorities | Government | Kazakhstan | 1 | Authorities pursuing the environmental claim |
| KazakhGold / Oxus | Company | — | 1 | Bought the plant from the liquidator (2006, as KazakhGold/Oxus) |
| Kaziranga National Park management | Public authority | India | 1 | Park management; director Satyendra Singh gave the death figures |
| KCB Uganda | Bank | Uganda | 1 | Lender, first financing tranche |
| Kennedys | Company | United Kingdom | 1 | Commentator on the market gap |
| Kenya Association of Manufacturers (KAM) | Association | Kenya | 1 | Manufacturers' association; opposed the ban |
| Kenya Electricity Generating Company (KenGen) | Company | Kenya | 1 | Plant developer and operator |
| Kenya Forestry Research Institute (KEFRI) | Research institution | Kenya | 1 | Named as the source of the six million eucalyptus figure |
| Kenya Power | Company | Kenya | 1 | Buyer under the 20-year power purchase agreement |
| KEPHIS | Government | Kenya | 1 | Public agency that objected to the ruling |
| Kerala commission (2010 compensation finding) | Public authority | India | 1 | Body that assessed the compensation (2010) |
| Kerala state government | Government | India | 1 | Pays compensation to endosulfan victims |
| Kerr-McGee | Company | United States | 1 | Party to the separation of Tronox |
| Keurig Canada | Company | Canada | 1 | Agreed the Canadian penalty |
| Keurig Dr Pepper | Company | United States | 1 | Subject of the SEC penalty |
| KfW IPEX-Bank | Bank | Germany | 1 | Lender in the 2018 package |
| Kheiron Biotech | Company | Argentina | 1 | cloned polo horses for sale; reported 2025 clone output and prices |
| Kia | Company | 1 | Partner (seven-year partnership signed 2022) | |
| Kick Big Polluters Out (KBPO) | NGO | 1 | Defines fossil-linked participants in the counts | |
| Kigali City administration | Government | Rwanda | 1 | Designated Bannyahe a high-risk wetland and sought the land for high-income investment |
| Kijani Forestry | Company | Uganda | 1 | First project under the Rubicon framework (Uganda) |
| Kimberley Process | Standard-setter | International | 1 | Certification scheme that approved Marange exports in 2011 |
| Kimmerle Mining | Company | United States | 1 | Filed mining claims in the removed area |
| Klasmann-Deilmann | Company | 1 | Peat producer; said it exported about 95% of its peat | |
| KliK Foundation | Foundation | Switzerland | 1 | Reported the programme and the booking of its emission reductions |
| KLM Royal Dutch Airlines | Company | Netherlands | 1 | Defendant; ran the 'Fly Responsibly' campaign |
| Koch foundations | Foundation | United States | 1 | funder whose traceable gifts stopped after 2008 |
| Koç Holding | Company | Türkiye | 1 | Global business partner of COP31 |
| Koninklijke Wijma | Company | Netherlands | 1 | timber company penalised in Cameroon |
| Konya Şeker | Company | Turkey | 1 | Sugar company that paid growers 12.78 billion lira in the 2025–26 season |
| Korean Re | Insurer | 1 | Listed by campaigners as not having ruled out cover | |
| Kosciuszko National Park | Protected area | Australia | 1 | Park receiving the spoil |
| Kosmos Energy | Company | 1 | company found negligent over the spills | |
| Kraig Biocraft Laboratories | Company | United States | 1 | Company making genetically modified silkworm silk |
| Krasnoyarsk Territory Arbitration Court | Court | Russia | 1 | Awarded RUB 146.2bn |
| Kuala Langat Environmental Action Group | NGO | Malaysia | 1 | Local group documenting unlicensed plants |
| Kun.uz | Media | Uzbekistan | 1 | reported the unplanted saplings |
| Kúria (Hungary's supreme court) | Court | Hungary | 1 | Supreme court that upheld the sentences |
| Kutai Kartanegara regency government | Government | Indonesia | 1 | Local government the reported case concerns |
| Kuwait Oil Company | Company | Kuwait | 1 | Awarded soil remediation contracts (2021, 2023) |
| Lafarge | Company | France | 1 | Operator of the La Malle cement plant |
| Laguarigue | Company | 1 | Distributor of chlordecone (Curlone) | |
| Lake Turkana Wind Power | Company | Kenya | 1 | Wind farm company |
| Land Conflict Watch | NGO | India | 1 | Documented conflicts and the Bakingia case |
| Lant Pritchett | Person | 1 | Author of the memo, who said the text was satirical | |
| Lapindo Brantas | Company | Indonesia | 1 | Gas well operator; mud eruption beside its well |
| Lawrence Summers | Person | 1 | Chief economist who signed the 1991 memo | |
| LEAG | Company | Germany | 1 | recipient of early-closure compensation |
| Legal Resources Centre | NGO | South Africa | 1 | Published the case timeline |
| Leigh Day | Company | United Kingdom | 1 | law firm reporting on the claim |
| Leonardo | Company | Italy | 1 | Defence and aerospace company that launched the Med-Or Foundation |
| LFB | Company | France | 1 | French company that took over GTC (reported) |
| Li-Cycle | Company | 1 | battery recycler; bankrupt | |
| Lidya Madencilik (Çalık Holding) | Company | Turkey | 1 | 20% owner of the mine (Çalık Holding) |
| Limay Bulk Handling Terminal | Company | Philippines | 1 | Linked to the storage facility |
| Lithium companies in Yichun (not named in sources reviewed) | Company | China | 1 | Investigated after the thallium exceedance |
| Livelihoods Fund | Asset manager | Senegal | 1 | Project developer (with Océanium); credit recipient on behalf of investors |
| LKAB | Company | Sweden | 1 | proposes Per Geijer rare earth project |
| LLYC Brasil | Company | Brazil | 1 | Communications agency used for the 2025 ceremony |
| Lockheed | Company | United States | 1 | party to the commission |
| Lockton | Company | 1 | Broker that declined after talks (2023) | |
| Loews Corporation | Company | United States | 1 | Holding company; Co-Chairman role documented (2024 proxy) |
| London Metal Exchange | Company | United Kingdom | 1 | Declined a separate green nickel contract |
| London Steam-Ship Owners' Mutual (P&I Club) | Insurer | 1 | Insurer in the Prestige dispute with Spain | |
| Lord Howe Island Board | Government | Australia | 1 | Published the final report on the eradication |
| Loro Piana | Company | Italy | 1 | Party to a 1994 exclusive fibre agreement, per Loro Piana and BES-Net |
| Louisiana Land Trust | Organisation | United States | 1 | Contractor for the relocation |
| Louisiana Office of Community Development | Government | United States | 1 | State office that received the grant and controlled relocation money |
| Louisiana PSC | Government | United States | 1 | Regulator that approved and fast-tracked the gas plants |
| Louisiana State University / LUMCON | Research institution | United States | 1 | Leads the annual shelf-wide cruise |
| LSE Grantham Research Institute | Research institution | 1 | Researcher of revenue potential and allocation | |
| Luembe community | Community | Zambia | 1 | Community that received about EUR 50,000 in one year |
| Luokta-Mávas Sámi reindeer herding area | Association | Sweden | 1 | Sámi reindeer herding area; represented by Lars Anders Baer |
| M23 | Armed group | Democratic Republic of the Congo | 1 | Controls the area around Virunga, per Mongabay |
| Maeda | Company | Japan | 1 | Joint venture named in decontamination contract |
| Maersk Supply Service (A.P. Moller Group) | Company | 1 | Vessel partner; an A.P. Moller observer sits on the Supervisory Board | |
| Maisha Consulting | Company | Not stated | 1 | Hired in connection with the Seleka in Dzanga-Sangha; hiring judged necessary by the panel |
| Make Sunsets | Company | 1 | Company selling cooling credits | |
| MAL Zrt | Company | Hungary | 1 | Operator of the red mud reservoir; liquidated 2013 |
| Malaysia | Government | Malaysia | 1 | Complainant in the Malaysia case |
| Maldita.es | NGO | Spain | 1 | Fact-checker that found the dam claim unsupported |
| Managem | Company | Morocco | 1 | operator of Bou Azzer cobalt mine; disputes contamination claims |
| Manila Water | Company | Philippines | 1 | concessionaire; fined 2019 |
| Mantra Tanzania | Company | Tanzania | 1 | Rosatom subsidiary that opened the pilot plant in 2025 |
| Manushya Foundation | NGO | 1 | NGO documenting the case | |
| MAR Fund | NGO | Mexico | 1 | Policyholder (reef conservation fund) |
| Marble Freedom Trust | NGO | United States | 1 | Recipient of a $1.6 billion donation; chaired by Leonard Leo |
| Mare Shipping Inc. | Company | Liberia | 1 | Shipowner; held liable in Spain; no payment found |
| Mareña Renovables | Company | Mexico | 1 | Developer of the Mareña wind farm |
| Margün | Company | Turkey | 1 | Bought the 24 MW Germencik geothermal plant |
| MARINA (Maritime Industry Authority) | Public authority | Philippines | 1 | Philippine maritime regulator; revoked the tanker's certificate |
| Market Forces | NGO | 1 | Campaign group keeping the count of insurers | |
| Marš sa Drine | NGO | 1 | Claimant in EU Court of Justice case | |
| Marsh McLennan (Marsh) | Company | United States | 1 | Broker; ended Adani Carmichael relationship 2022 |
| Mary Kay | Company | 1 | Patent applicant | |
| Maryland Casualty | Insurer | 1 | Workers' compensation insurer and safety adviser to W.R. Grace; defendant | |
| Maskaure Sámi village | Association | Sweden | 1 | Neighbouring Sámi village |
| Mastercard | Company | 1 | Company that used Pacajaí credits in emissions reports | |
| Mathematica | Research institution | United States | 1 | Evaluator commissioned by the Gates Foundation |
| Mauritius | Government | Mauritius | 1 | Claimant in the arbitration |
| Maxus Energy Corporation | Company | United States | 1 | Successor to Diamond Shamrock; filer of the Form 10-K |
| Mayfair Shipping Ltd | Company | Malta | 1 | Owner of the Rigel (Valletta) |
| Maynilad Water Services | Company | Philippines | 1 | concessionaire; fined 2019 |
| McCallum Bros | Company | New Zealand | 1 | appellant against the 2022 refusal |
| Med-Or Foundation | Association | Italy | 1 | Partner under a 2022 memorandum; set up by Leonardo |
| Meta Platforms | Company | United States | 1 | Bought credits from the scheme |
| Metropolitan Police (the Met) | Public authority | United Kingdom | 1 | Defendant in Wilson v Met / NPCC |
| Metropolitan Waterworks and Sewerage System (MWSS) | Government | Philippines | 1 | state water agency; fined 2019 |
| Mexican Army (Sedena) | Government | Mexico | 1 | Built the Tren Maya railway |
| Mexican Senate (Senado de la República) | Government | Mexico | 1 | published the motion |
| Michael J. Fox Foundation | NGO | United States | 1 | Challenged the EPA's 2021 decision |
| Michelin | Company | France | 1 | Corporate investor / credit recipient |
| Mid-Atlantic Fishery Management Council | Public authority | United States | 1 | manages summer flounder; publisher of the 2012 summary |
| Mikoko Pamoja | Association | Kenya | 1 | Community mangrove carbon project |
| Milwaukee Metropolitan Sewerage District (MMSD) | Government | United States | 1 | Utility whose operating budget receives about 10% from Milorganite |
| Minas Gerais state prosecutors | Government | Brazil | 1 | Brought the case |
| Mineral Sands Resources | Company | South Africa | 1 | MRC affiliate named in the case caption; claimant |
| Ministry of Agriculture (Japan) | Government | Japan | 1 | source of the sales and catch data, as reported by Jiji |
| Ministry of Economy and Finance (MEF), Peru | Government | Peru | 1 | Announced the payout to Peru |
| Ministry of Economy of Ukraine | Government | Ukraine | 1 | Published the July 2026 demining results |
| Ministry of Economy, Trade and Industry (METI) | Government | Japan | 1 | Ministry that published total cost estimates |
| Ministry of Energy and Mineral Resources (ESDM) | Government | Indonesia | 1 | Ministry that investigated the leak and temporarily halted activity |
| Ministry of Environment, Forest and Climate Change (MoEFCC) | Government | India | 1 | Ministry responsible for access and benefit-sharing |
| Ministry of Finance, Indonesia | Government | Indonesia | 1 | Lender of the 2015 state loan |
| Ministry of Marine Affairs and Fisheries (KKP), Indonesia | Government | Indonesia | 1 | reported 66 licence applications |
| Ministry of the Environment, Japan | Government | Japan | 1 | Published the export figures |
| Ministry of Trade (Ticaret Bakanlığı) | Government | Türkiye | 1 | Published the 2024 announcement of the penalties |
| Ministry of Water Resources (China) | Government | China | 1 | Regulator that reported the rectification |
| Minnesota Attorney General | Public authority | United States | 1 | Plaintiff in the 2010 Minnesota suit |
| Mirandela Administrative Court | Court | Portugal | 1 | accepted interim measure |
| Miteni | Company | Italy | 1 | Chemical plant operator, Trissino |
| Mitr Phol | Company | Thailand | 1 | Sugar company defendant in the class action |
| Mkomazi reserve | Protected area | Tanzania | 1 | reserve from which the herders were removed |
| Mobil Oil | Company | United States | 1 | Donor of the land (1995) |
| Modern Ag Alliance | Association | United States | 1 | Bayer-founded lobbying group |
| MOEX (Mitsui Oil Exploration) | Company | Japan | 1 | 10% well partner; paid BP $1.065bn |
| MOL (operator of the MV Wakashio) | Company | 1 | Operator of the Wakashio | |
| Monaco Oceanographic Museum | Institution | Monaco | 1 | Museum whose aquarium the seaweed escaped from |
| Monde Nissin | Company | Philippines | 1 | Named among the top five buyers (Fauna & Flora, 2024) |
| Mongabay Indonesia | Media | Indonesia | 1 | Reported the trail of European waste and the findings at Tropodo (reported) |
| Mongolian state coal company (name not given in the sources reviewed) | Company | Mongolia | 1 | State-owned coal company where smuggling was reported |
| Monitoring Analytics | Market monitor | United States | 1 | Market monitor that attributed the costs |
| Monsanto / Bayer | Company | United States / Germany | 1 | Defendant named in the French suit |
| Montreal, Maine & Atlantic Railway | Company | 1 | Railway operator; bankrupt | |
| Montrose Chemical Corporation | Company | United States | 1 | DDT producer; insured |
| Morrisons | Company | United Kingdom | 1 | Supermarket reported to have halted orders |
| Morton International | Company | United States | 1 | Insured; plant-site company named in the insurance case |
| Mosebenzi Zwane | Person | South Africa | 1 | Mines minister who pressed the sale |
| Moss | Company | 1 | Tokenised and resold Florestal Santa Maria credits | |
| Movimiento Ríos Vivos | Association | Colombia | 1 | Movement opposed to the dam; two members killed in May 2018 |
| MP Materials | Company | United States | 1 | rare earth producer; received stake and price floor |
| MRAG Americas | Company | United States | 1 | Conformity assessment body |
| MUFG | Bank | Japan | 1 | Steering-group member until March 2025; then left |
| Municipalities party to the Pietrasanta incinerator contract | Public authority | Italy | 1 | Municipalities party to the contract |
| Murtazo Rakhmatov | Person | Uzbekistan | 1 | Senator who set up the first cluster and became head of the Cluster Union |
| MycoWorks | Company | United States | 1 | Mycelium leather maker; bankrupt in October 2025, per Wikipedia |
| NAACP | NGO | United States | 1 | Plaintiff in the federal suit over Southaven turbines |
| Nairobi Metropolitan Services (NMS) | Government | Kenya | 1 | Public body whose chairman announced the pipe cutting and blocking |
| Nalco | Company | 1 | Maker of Corexit | |
| NAM | Company | Netherlands | 1 | Party billed EUR 526 million (found unlawful by a court) |
| NASA Earth Observatory | Public authority | United States | 1 | Published the GRACE aquifer summary (context) |
| Nasdaq | Company | 1 | Majority owner of Puro.earth | |
| National Agriculture and Food Research Organization (NARO) | Government | Japan | 1 | chose the farms where the strain was reared |
| National Biodiversity Authority (India) | Government | India | 1 | Authority that released the benefit-sharing funds |
| National Congress of Brazil | Government | Brazil | 1 | Overrode the vetoes |
| National Directorate of Land and Forests (DNTF) | Government | Mozambique | 1 | government directorate that took part in the 2010 review |
| National Directorate of Lands and Forests (DNTF) | Public authority | Mozambique | 1 | Reviewing authority |
| National Environment Tribunal | Court | Kenya | 1 | Cancelled the licence and ordered a new assessment |
| National Farmers' Union | Association | United Kingdom | 1 | Farmers' union that complained to Trading Standards |
| National Fish and Wildlife Foundation | NGO | United States | 1 | Received $2.544bn from criminal pleas |
| National Gypsum | Company | United States | 1 | company facing asbestos injury claims; policyholder |
| National Institute for Space Research (INPE) | Government agency | Brazil | 1 | agency whose DETER alerts were disputed; director removed |
| National Justice Compania Naviera | Company | 1 | Ship owner and claimant | |
| National Marine Fisheries Service | Public authority | United States | 1 | Agency that removed the definition from its regulations |
| National Public Order Intelligence Unit (NPOIU) | Public authority | United Kingdom | 1 | Police unit to which Mark Kennedy belonged |
| National Review | Media company | United States | 1 | Co-defendant; later waived its USD 530,000 share of the fee award |
| National Trust | NGO | United Kingdom | 1 | Acquirer of Tyntesfield (2002) |
| Nationwide Recycling | Company | United Kingdom | 1 | Convicted of PRN fraud |
| Native | Company | United States | 1 | Credit marketer; partner on the project page |
| Native Village of Kivalina | Community | United States | 1 | Plaintiff village; relocation not yet carried out |
| Natural England | Public authority | United Kingdom | 1 | Sells statutory credits, buys private units, keeps the register |
| Natural Resources Canada | Public authority | Canada | 1 | Reported on the mountain pine beetle outbreak |
| Natural Resources Defense Council (NRDC) | NGO | United States | 1 | Modelled wetlands left unprotected after the 2023 decision |
| Nature Conservation Council | NGO | Australia | 1 | campaign group that raised concerns about offsets |
| NatureServe | NGO | United States | 1 | Named with the Defense Department as a source of the biodiversity-refuge claim |
| NatWest | Bank | 1 | Credit buyer | |
| Nautilus Minerals | Company | 1 | Ran the Solwara 1 project; went bankrupt in 2019 | |
| NCLCV | NGO | United States | 1 | Advocacy group cited for the settlement figures |
| NDF (Japan) | Public authority | Japan | 1 | Fund that channels grants to TEPCO |
| NDTV | Media | India | 1 | broadcaster taken over |
| NEMA | Government | Uganda | 1 | Regulator: banned lake dredging and permitted wetland extraction |
| NEOM | Company | Saudi Arabia | 1 | Project owner |
| Neste | Company | Finland | 1 | Fuel producer; subject of the withdrawn USDA report |
| Net-Zero Banking Alliance | Association | International | 1 | Voluntary alliance of banks (closed October 2025) |
| Net-Zero Insurance Alliance | Association | International | 1 | Insurer alliance (closed April 2024) |
| Netherlands Enterprise Agency (RVO) | Public authority | Netherlands | 1 | Administers and reports on the Lbv and Lbv-plus buyout schemes |
| New Jersey Department of Environmental Protection | Public authority | United States | 1 | State environmental regulator |
| New Jersey Supreme Court | Court | United States | 1 | Court in Morton International v General Accident (1993) |
| New South Wales Audit Office | Government | Australia | 1 | audited the New South Wales offsets scheme |
| New York City government | Government | United States | 1 | City whose waste is exported |
| New York State Attorney General | Public authority | United States | 1 | Claimant in the Buffalo River suit |
| New York State Department of Environmental Conservation | Government | United States | 1 | state environment agency that designated the plant a state Superfund site |
| New York Stock Exchange | Company | United States | 1 | Exchange that proposed the listing standard; minority shareholder in IEG |
| New Zealand Commerce Commission | Government body | New Zealand | 1 | Regulator that imposed the 2013 penalties |
| New Zealand Crown | Government | New Zealand | 1 | former owner of the national park land (reported) |
| Nexia Biotechnologies | Company | Canada | 1 | Developer of the transgenic goats and Protexia |
| NextEra Energy | Company | United States | 1 | parent company of ESI Energy |
| Nexus Circular | Company | United States | 1 | Operator of the Atlanta plant |
| Ngorongoro Conservation Area Authority | Public authority | Tanzania | 1 | Conservation area authority |
| NIH | Government | 1 | Government health study of workers | |
| Nicholas Holdings | Company | British Virgin Islands | 1 | Partner registered in the British Virgin Islands, holding through Mauritius |
| Nine Japanese electric power companies (not named in sources) | Company | Japan | 1 | advertisers |
| NL Industries | Company | United States | 1 | Company that agreed to pay into the abatement fund |
| NOAH | Company | Norway | 1 | Accepting company (named in the sources reviewed, no link) |
| Nornickel (MMC Norilsk Nickel) | Company | Russia | 1 | Parent company |
| North Carolina Attorney General | Government | United States | 1 | Counterparty to the January 2021 settlement |
| North Dakota Supreme Court | Court | United States | 1 | Granted the narrow anti-suit injunction on 7 May 2026 |
| North Sea Transition Authority | Public authority | United Kingdom | 1 | Regulator; published the estimates |
| Northern Oil and Gas Australia | Company | Australia | 1 | Buyer of the vessel and fields; collapsed in 2019 |
| Novae | Insurer | United Kingdom | 1 | War-risks underwriter |
| Novartis | Company | Switzerland | 1 | Later owner of the Sandoz business |
| NPCC | Association | United Kingdom | 1 | Defendant in Wilson v Met / NPCC |
| NPR / Floodlight (via KQED) | Media | United States | 1 | reporter of the ownership |
| NRG Energy | Company | United States | 1 | Co-owner that sold its share in September 2022 |
| NSW EPA | Government | Australia | 1 | publishes the description of the scheme |
| NSW Greens | Political party | Australia | 1 | political party that raised concerns about offsets |
| NTEK (Norilsk-Taimyr Energy Company) | Company | Russia | 1 | Plant operator; paid the award |
| Nuclear Claims Tribunal of the Marshall Islands | Court | Marshall Islands | 1 | Issued the property award to nuclear-test claimants |
| Nueva Pescanova | Company | Spain | 1 | Company that proposed the octopus farm |
| Nurol Holding | Company | Türkiye | 1 | Parent of the buyer |
| NutriAsia | Company | Philippines | 1 | Named among the top five buyers (Fauna & Flora, 2024) |
| Nuveen | Company | United States | 1 | asset manager that acquired farmland for TIAA |
| Oakland Institute | NGO | 1 | NGO alleging killings and disappearances | |
| Obayashi | Company | Japan | 1 | Joint venture named in decontamination contract |
| Ocampo municipal police | Public authority | Mexico | 1 | 53 municipal police officers questioned or detained in January 2020 |
| OCDH | NGO | Republic of Congo | 1 | Congolese human rights group that checked the claims |
| Oceana | NGO | 1 | Campaign group; tracking-based counts and roadmap analysis | |
| OceanaGold | Company | 1 | parent company of Pac Rim | |
| Oceans Finance Company | Company | — | 1 | Permanent fund board seat, treasury |
| Oceans North | NGO | Canada | 1 | NGO that commented on the stock model and quota |
| Odebrecht (now Novonor) | Company | Brazil | 1 | 18.6 percent partner in the 2014 shareholding (now Novonor) |
| Odyssey Marine Exploration | Company | United States | 1 | claimant |
| OECD | International | 1 | Evaluator of the agricultural reforms (2011) | |
| OEFA (environmental regulator) | Government | Peru | 1 | Environmental regulator; imposed fines |
| Office of Surface Mining Reclamation and Enforcement (OSMRE) | Public authority | United States | 1 | Federal mine regulator that warned Wyoming |
| Office of the Attorney General of Virginia | Government | United States | 1 | Sought the emails in 2010 |
| Office of the President of Kenya | Government | Kenya | 1 | Launched the KSh 50 billion regeneration programme |
| Office of the United States Trade Representative | Government | United States | 1 | Recipient of the April 2020 letter |
| Ofwat | Public authority | United Kingdom | 1 | Economic regulator of the water sector; imposed the fine |
| Ogiek community | Indigenous people | Kenya | 1 | Claimant in the African Court case |
| Ogilvy & Mather (Ogilvy) | Company | 1 | Advertising agency for BP’s campaign; part of WPP | |
| Ogun State government | Government | Nigeria | 1 | State government; closed seven facilities |
| Oil Sands Alliance | Association | Canada | 1 | Oil sands producers receiving the federal tax credit, Alberta grant and carbon contracts |
| Ok Tedi Mining Limited (OTML) | Company | Papua New Guinea | 1 | Mine operating company (OTML) |
| Oke-Aro pig farm | Company | Nigeria | 1 | Pig farm hit by the outbreak |
| Okinawa Prefectural Government | Government | Japan | 1 | Paid for PFAS treatment; requested on-base inspections four times |
| Old Massett Village Council | Government | Canada | 1 | Funded the experiment from its village fund |
| Omnia Strategy | Company | United Kingdom | 1 | London law firm that investigated 21 incidents for African Parks |
| OpenAI | Company | United States | 1 | Named as a Stargate Abilene partner |
| Openbaar Ministerie (Public Prosecution Service) | Government | Netherlands | 1 | Dutch prosecution service |
| Operator of the Indore bio-CNG plant (name not on record) | Company | India | 1 | Private operator of the Indore bio-CNG plant (name not on record) |
| Oracle | Company | United States | 1 | Named as a Stargate Abilene partner |
| Organization of the Petroleum Exporting Countries (OPEC) | International organisation | 1 | Set production quotas that took declared reserves into account in the 1980s | |
| Organized Crime and Corruption Reporting Project (OCCRP) | NGO | International | 1 | Investigative network; co-published the April 2025 investigation |
| ORNX | Company | United States | 1 | US-Spain-Germany partnership; Laayoune green ammonia deal |
| Otterlo Business Corporation | Company | UAE | 1 | Exclusive hunting concession |
| Owner of the X-Press Pearl | Company | 1 | Owner of the ship; defendant in the Sri Lankan case | |
| Owners of MV Rak Carrier (named in the record as Delta) | Company | 1 | Ship owners, named in the record as Delta; ordered to pay Rs 100 crore | |
| Oxfam | NGO | International | 1 | NGO; source of the permit, drought and jobs figures |
| Oxford Shipping Inc. | Company | United States | 1 | Ship owner (Houston) |
| OxyChem | Company | 1 | paid New York State after Love Canal | |
| Oxygen Conservation | Company | United Kingdom | 1 | Estate buyer (2025) |
| P&I club of the X-Press Pearl owner (London) | Insurer | United Kingdom | 1 | Owner's P&I club; limitation fund undertaking |
| Pacific Islands Forum | International organisation | Fiji | 1 | Regional body; leaders expressed strong concern |
| Pacific Islands Forum Fisheries Agency | Intergovernmental | Solomon Islands | 1 | regional fisheries agency |
| Pacific Wild | NGO | Canada | 1 | Conservation group |
| Pakistan Ministry of Foreign Affairs | Government | Pakistan | 1 | Welcomed the Court of Arbitration award |
| Pakistan Peoples Party (PPP) | Political party | Pakistan | 1 | Ruling party whose executives received free tankers |
| Pamapersada | Company | Indonesia | 1 | Coal contractor and opening-day buyer |
| Pan American Health Organization | International organisation | United States | 1 | Regional WHO office; recorded the WHA79 outcome |
| Pan American Silver | Company | Canada | 1 | Party to the Garcia v Tahoe settlement; disputes the consultation result |
| Panama Housing Ministry | Government | Panama | 1 | Carried out the Gardi Sugdub relocation |
| Pankobirlik (Turkish Sugar Beet Growers' Cooperatives Union) | Association | Turkey | 1 | Sugar beet cooperative union |
| Paper Excellence | Company | 1 | Named in Greenpeace Canada's ownership investigation (alleged Sinar Mas link) | |
| Pará public attorney's office | Government | Brazil | 1 | sued over the Ribeirinho REDD+ scheme |
| Pará public defender's office | Government | Brazil | 1 | Public body that sued over the scheme |
| Pará state government | Government | Brazil | 1 | signed the preliminary deal with LEAF |
| Paris Judicial Court | Court | France | 1 | Court that ruled on the claim |
| Paris prosecutor's office | Public authority | France | 1 | Prosecutor that decided not to prosecute |
| Parley for the Oceans | NGO | 1 | Partner supplying the material | |
| Parliament of Tanzania (committee) | Government | Tanzania | 1 | parliamentary committee that reported the deaths and abuses |
| Parties to the Nauru Agreement (PNA) | International organisation | Pacific Islands | 1 | Intergovernmental group that runs the vessel day scheme |
| Party for Democracy (PPD) | Political party | Chile | 1 | Party of the deputy who wrote to the oversight board |
| Pathways Alliance | Association | Canada | 1 | Oil sands carbon capture scheme named in the deal; 356 meetings with the federal government in 2024 |
| PDH S.A. | Company | Guatemala | 1 | developer of the Pojom I/II and San Andrés hydro dams |
| Peabody Coal | Company | United States | 1 | 1990 anniversary sponsor |
| Peatland and Mangrove Restoration Agency (BRGM) | Public authority | Indonesia | 1 | Indonesian agency announcing restoration targets met |
| Peruvian state | Government | Peru | 1 | Respondent state held responsible by the Inter-American Court |
| Pest Control Products Board | Government | Kenya | 1 | Kenyan regulator named in the administrative process |
| Petorca avocado growers | Industry group | Chile | 1 | irrigate avocado orchards with water rights |
| Petronas | Company | Malaysia | 1 | Malaysian state oil company named in the plan |
| Pew Bertarelli Ocean Legacy | NGO | United States / Switzerland | 1 | Conservation partner |
| PFZW | Pension fund | Netherlands | 1 | Pension fund with Brazilian meat-company holdings |
| PharmAthene | Company | United States | 1 | Bought the Protexia assets and herd in 2005 |
| Phibro Animal Health | Company | United States | 1 | Buyer of the medicated feed additive portfolio |
| Philippine Environment Ministry | Government | Philippines | 1 | Declared the 55.98% recovery figure |
| Philippine Reclamation Authority | Government | Philippines | 1 | Expected the Bacoor and Navotas works to resume |
| Philippine state auditor | Government | Philippines | 1 | auditor; reported the survival rate |
| Pietrasanta incinerator operator (name not on record) | Company | Italy | 1 | Plant operator (name not on record) |
| Pilbara Minerals | Company | Australia | 1 | lithium producer; profit fell |
| Pioneer Fund | Company | 1 | Investor in Make Sunsets | |
| Piraeus Bank | Bank | Greece | 1 | Mortgagee; claimant in the 2019 case |
| PJM Interconnection | Grid operator | United States | 1 | Grid operator whose capacity auctions carried the costs |
| Plains All American Pipeline | Company | United States | 1 | Pipeline owner and operator of Line 901 |
| Plan Vivo | Standard-setter | 1 | Carbon standard under which credits are issued | |
| Planet Tracker | NGO | International | 1 | Compared the pledge with industry capacity plans |
| Plant-for-the-Planet | NGO | Germany | 1 | Reported the 13.6 billion count; channelled ministry funding to the Crowther Lab |
| Plantar | Company | Brazil | 1 | operator of the plantation |
| Plaquemines Parish | Government | United States | 1 | Claimant in the coastal-loss case |
| Plastic Bank | Company | Canada | 1 | Plastic collection and credit seller |
| Plastic Collective | Company | 1 | runs the Ghanaian and Indonesian initiatives | |
| Plastic Waste Management Institute | Association | Japan | 1 | Industry association compiling the plastic waste recycling breakdown |
| Plastics Industry Association | Association | United States | 1 | Client in 1974 (vinyl chloride and PVC producers' committee) |
| Platinum Equity | Company | United States | 1 | US company that became a partner in the partnership that includes Erikli |
| PLN (state electricity company) | Company | Indonesia | 1 | State electricity company; buyer of the electricity |
| Plurinational Legislative Assembly of Bolivia | Government | Bolivia | 1 | legislature that passed Law 180 (2011) and Law 969 (2017) |
| PMFBY insurers | Insurer | India | 1 | Public and private insurers delivering PMFBY |
| PNGSDP (development foundation) | Association | Singapore | 1 | Development foundation set up in Singapore that received BHP's stake |
| PNS Pendik | Company | Turkey | 1 | Starch-based sugar quota holder |
| Polish Space Agency (POLSA) | Public authority | Poland | 1 | Polish Space Agency; recorded the reentry |
| Pollution Control Department (Thailand) | Public authority | Thailand | 1 | Public authority; measured arsenic in the Kok and Mekong |
| Pontoil SA | Company | — | 1 | Charterer that resold the cargo to Shell |
| Port of Portland | Public authority | United States | 1 | Responsible party that criticised the cost estimate |
| Portel municipality | Government | Brazil | 1 | Municipality whose mayor issued a decree for the scheme |
| Portuguese government | Government | Portugal | 1 | granted administrative easement |
| PPL Therapeutics | Company | United Kingdom | 1 | Biotechnology company; owner of the transgenic flock |
| President of the United States | Government | United States | 1 | Issued the 2016, 2017, 2021 and 2026 proclamations |
| Prince Bernhard of the Netherlands | Person | Netherlands | 1 | co-founder of the donor club; WWF president until 1976 |
| Prince William County government | Government | United States | 1 | Local government whose rezoning was voided |
| Private tanker operators (unnamed in sources) | Company | South Africa | 1 | Private tanker operators paid for water deliveries |
| Privatisation Administration (Özelleştirme İdaresi) | Government | Turkey | 1 | Public body from which YK Enerji sought extra funds |
| ProDESC | NGO | Mexico | 1 | Legal organisation supporting the community |
| Profepa (Federal Attorney for Environmental Protection) | Public authority | Mexico | 1 | Environmental enforcement agency; fined the company in 2015 |
| Promel | Company | 1 | named in the case; its role is not described in the sources reviewed | |
| Prosecutor General of Russia | Government | Russia | 1 | Issued the designations |
| Protected areas of Tajikistan | Government | Tajikistan | 1 | Receives about USD 78,000 per markhor hunt |
| Province of British Columbia | Government | Canada | 1 | Decided deferrals; says harvest has fallen |
| Province of Noord-Brabant | Public authority | Netherlands | 1 | Province; introduced a goat stop in 2017 |
| Provincial agriculture office | Government | Turkey | 1 | Described the land as marginal |
| Prozomix | Company | United Kingdom | 1 | Second contributor (US$5,000) |
| Prudential (underwriters) | Insurer | 1 | Underwriter that refused the claim | |
| PSOL | Association | Brazil | 1 | Party that challenged the park boundary change |
| PT Indonesia Morowali Industrial Park (IMIP) | Company | Indonesia | 1 | Industrial park operator, Morowali |
| PT NSHE | Company | Indonesia | 1 | Project company, Batang Toru hydropower |
| PT QMB New Energy Materials | Company | Indonesia | 1 | Operator of the km 8 MHP site where the 22 March 2025 collapse occurred |
| PT Semen Gresik | Company | Indonesia | 1 | Company the provincial environment office said the court ruling named |
| PT Semen Indonesia | Company | Indonesia | 1 | Holder of the annulled 2012 permit for the Rembang plant |
| PT Wirakarya Sakti | Company | Indonesia | 1 | APP supplier whose guards were involved |
| PUB Singapore | Public authority | Singapore | 1 | Public authority; Tekong polder reclamation |
| Public Advocates Office | Government agency | United States | 1 | State consumer advocate that sought the penalty |
| Public Investment Fund (PIF) | Government | Saudi Arabia | 1 | Founder of RVCMC; sovereign investment fund |
| Punjab Agricultural University | Academic | India | 1 | ran the two-year trial |
| Pustaka Alam | Research institution | Indonesia | 1 | Research centre |
| PwC | Company | 1 | Reported credit buyer | |
| QIT Madagascar Minerals (QMM) | Company | Madagascar | 1 | Operator of the ilmenite mine |
| Quantum Energy Partners | Asset manager | United States | 1 | Lead investor in BeZero's round |
| Québec Chief Forester | Public authority | Canada | 1 | Analysed the order's effect on allowable harvest |
| Quintana Roo state government | Government | Mexico | 1 | Policyholder and premium payer |
| RAGT | Company | 1 | Holder of the Nap Hal wheat patent; asked for revocation | |
| Raiden Infotech | Company | 1 | Company receiving the incentive | |
| Range Resources | Company | United States | 1 | Company whose emergency order was withdrawn |
| Ranger Insurance | Insurer | — | 1 | Primary insurer on Transocean's $750m liability programme |
| Reckitt | Company | 1 | Corporate partner whose partnership ended or was scaled back | |
| Reconstruction fund run by Belgasım Hafter | Fund | Libya | 1 | Reconstruction fund exempt from ordinary audit |
| Red Eléctrica | Company | Spain | 1 | Planted Posidonia in the Bay of Pollença; at the Andalusian standard launch |
| REDcycle | Company | Australia | 1 | Soft-plastic collection programme operator, wound up 27 February 2023 |
| Regenyx | Company | United States | 1 | Operator of the Oregon plant, closed in 2024 |
| Regional Federal Court of the 6th Region (TRF-6) | Court | Brazil | 1 | Regional Federal Court that ruled on appeal on 3 September 2026 |
| Regional government (Lopera, Jaén) | Government | Spain | 1 | Declared the solar plants of public interest and moved to expropriate olive land |
| Regional Voluntary Carbon Market Company | Company | Saudi Arabia | 1 | Market operator and auction organiser |
| Rembrandt | Company | United States | 1 | Indemnity recipient (January 2024 figures) |
| Remin | Company | Romania | 1 | Romanian state co-owner (about 45%); operator of the Baia Borșa dam |
| Renaissance | Company | 1 | Buyer of SPDC (March 2025) | |
| Renova Foundation (Fundação Renova) | NGO | Brazil | 1 | Restoration foundation, 2016–2024 |
| Reporters Without Borders (RSF) | NGO | France | 1 | press freedom assessment |
| Reproductive Biotechnology Centre (Dubai) | Research centre | United Arab Emirates | 1 | offers commercial camel cloning; reported pregnancy counts |
| Reproductive Biotechnology Centre, Dubai | Research institution | United Arab Emirates | 1 | Commercial camel-cloning centre (context) |
| Republic Services | Company | United States | 1 | Parent of the two lobbying subsidiaries |
| rePurpose Global | Company | United States | 1 | Plastic credit seller |
| Research service of the German Federal Parliament | Institution | Germany | 1 | wrote in 2019 that the payments were not legally required |
| Resolution Copper | Company | United States | 1 | acquirer of Oak Flat land |
| Revive & Restore | NGO | United States | 1 | Project partner |
| RGE / APRIL | Company | Indonesia | 1 | group linked to the RGE/APRIL burned area |
| RINA | Company | 1 | Classification society: criminal liability upheld (2012); paid civil parties with Total | |
| Richmond Standard | Media | United States | 1 | news site |
| Riversdale | Company | Mozambique | 1 | Relocated 84 households |
| Riverstone International | Insurer | — | 1 | Ruled out cover (by February 2024) |
| Rob Walton Foundation | NGO | United States | 1 | Funder (results-based grant of US$4.6m; US$100m to African Parks in 2021) |
| Rock Road Industries | Company | United States | 1 | Republic Services subsidiary that lobbied on Superfund and FUSRAP |
| Rockhopper Exploration | Company | — | 1 | Claimant and award holder |
| Rooibos Council | Association | South Africa | 1 | Rooibos industry body; described the agreement as the first industry-wide agreement of its kind |
| Roosevelt Institute | Research institution | 1 | Research on gentrification in the Atlanta area | |
| Rosatom | Company | Russia | 1 | Russian state nuclear company; parent of ARMZ and Mantra Tanzania |
| Roslin Institute | Research institution | United Kingdom | 1 | Research institute that produced Dolly |
| Rosprirodnadzor | Public authority | Russia | 1 | Environmental regulator; claimant |
| Rotterdam Convention Secretariat | International | 1 | Recorded the listing blockage | |
| Roy's Plumbing | Company | 1 | defendant in 2017 appeal | |
| Royal Caribbean | Company | 1 | Credit buyer | |
| Royal National Lifeboat Institution (RNLI) | NGO | 1 | Recipient of the £300,000 payment | |
| Rubicon Carbon | Company | United States | 1 | Credit seller under framework deal with Microsoft |
| Ruby River Capital | Company | United States | 1 | claimant |
| Ruihai Logistics | Company | China | 1 | Operator of the warehouse; chairman and staff convicted |
| Running Tide | Company | United States | 1 | Ocean carbon-removal company, seller of credits |
| Russell Sage Foundation | NGO | United States | 1 | Owner of the mineral right |
| Russian state | Government | Russia | 1 | Designated WWF Russia and set up the Kompas national fund |
| SA Health | Government | Australia | 1 | published the 2024 Port Pirie lead levels report |
| SA Meacock | Insurer | United Kingdom | 1 | Ruled out cover (by February 2024) |
| Saami Council | NGO | International | 1 | objected to the flight from Kiruna |
| Sabancı Holding | Company | Türkiye | 1 | Electrification partner of COP31 |
| Sabarmati Riverfront Development Corporation Ltd (SRFDCL) | Public authority | India | 1 | Project company |
| SABIC | Company | Saudi Arabia | 1 | Founding member |
| Sainsbury's | Company | United Kingdom | 1 | Retailer that wrote to the traders |
| Salim Group | Company | Indonesia | 1 | Indonesian conglomerate; partner of Suez (ICIJ) |
| Salinas Grandes and Guayatayoc communities | Community | Argentina | 1 | Blocked roads against the reform |
| Sámi reindeer herders | Indigenous community | Sweden | 1 | affected reindeer herding community |
| Samsung Heavy Industries | Company | South Korea | 1 | Shipyard; recourse claim of KRW 134.8bn limited to its KRW 5.6bn fund |
| Samsung SDI | Company | 1 | Pledged not to source deep-sea minerals (2021) | |
| San Diego Zoo | Research institution | United States | 1 | Project partner; holder of the Frozen Zoo cell bank |
| Sanderson Farms | Company | United States | 1 | Poultry producer; marketer of '100% natural' chicken |
| Sandoz | Company | Switzerland | 1 | Operator of the warehouse; paid the Rhine states |
| SANDRP | NGO | India | 1 | Counted sand-related deaths across India |
| Santander (Brasil) | Bank | Brazil | 1 | Founder |
| Santander Brasil | Bank | Brazil | 1 | Founding partner of Biomas |
| Santo Antônio Energia | Company | Brazil | 1 | Operator of the Santo Antônio dam and applicant for the credits |
| Santos | Company | Australia | 1 | operator of the Moomba CCS operation and holder of the ACCUs |
| SAP | Company | Germany | 1 | Corporate investor / credit recipient |
| SaskPower | Company | Canada | 1 | Owner and operator of Boundary Dam Unit 3 |
| Saudi Arabia | Government | Saudi Arabia | 1 | Leads a bloc opposing a production cap |
| Saudi Electricity Company (SEC) | Company | Saudi Arabia | 1 | Buyer |
| Save Maldives | NGO | Maldives | 1 | campaigner against the Gulhifalhu reclamation |
| SC Johnson | Company | United States | 1 | Brand partner of Plastic Bank |
| Schwabe | Company | 1 | patent holder; product seller | |
| ScottishPower | Company | United Kingdom | 1 | settling company; taxpayer seeking deduction |
| Scripps Institution of Oceanography | Research institution | United States | 1 | Research institution that announced the reserve in 2011 |
| Sea Front Shipyard | Company | Philippines | 1 | Named in connection with the open coal storage facility |
| Seas At Risk | NGO | 1 | Campaign group; co-author of 2024 and 2025 analyses | |
| Select Carbon | Company | Australia | 1 | carbon-farming company acquired in 2020 |
| Self Employed Women's Association (SEWA) | NGO | India | 1 | Heat insurance scheme for its members |
| Semarnat (Ministry of Environment and Natural Resources) | Government | Mexico | 1 | Environment ministry; said the spill was negligence and filed a criminal complaint |
| Sengwer community | Indigenous community | Kenya | 1 | community affected by the evictions |
| Seoul Metropolitan Government | Public authority | South Korea | 1 | Project owner |
| SERNANP (Peru's protected-areas agency) | Public authority | Peru | 1 | Peru's protected-areas agency |
| Shell Nigeria (SPDC) | Company | Nigeria | 1 | Defendant held liable for the pipeline leaks |
| Sherwin-Williams | Company | United States | 1 | Company that agreed to pay into the abatement fund |
| Shiga Prefecture | Government | Japan | 1 | Adopted the Lake Biwa ordinance |
| Shipowners' Club | Insurer | 1 | P&I insurer; paid claims | |
| Shiseido | Company | Japan | 1 | patent holder; withdrew patent |
| Shroff family (shareholders) | Family business | India | 1 | Owners; hold a 33.5% stake in UPL and sold a 24.75% stake in 2016 |
| SICABAM (banana growers' association) | Association | 1 | Banana growers' association | |
| Sırma/Hayat | Company | Turkey | 1 | holder of 21 spring sources in six provinces |
| Sierra Club BC | NGO | Canada | 1 | Analysis of old forest logged since 1993 |
| Silva Capital | Company | 1 | investment firm behind two registrations | |
| SilverLining | NGO | 1 | Organisation whose executive criticised the credits | |
| Sime Darby Plantation | Company | Malaysia | 1 | Palm oil producer named in the order |
| Sindh Forest Department | Public authority | Pakistan | 1 | Provincial forest agency; source of revenue figures |
| Singapore EDB | Government | Singapore | 1 | published the notice on studies of Semakau waste |
| Singtel / Nxera partnership | Company | Singapore | 1 | Data centre partnership in Batam |
| Sino-Metals Leach | Company | Zambia | 1 | Operator of the tailings dam that failed |
| Sinochem | Company | China | 1 | Chinese state-linked parent of Syngenta |
| Sinogene | Company | China | 1 | Pet and animal cloning company, China |
| Sinohydro | Company | China | 1 | Builder |
| SiriusPoint | Insurer | — | 1 | Not participating in the tender (by February 2024) |
| Sixteen Thirty Fund | Foundation | United States | 1 | Recipient of foundation money; does not disclose donors |
| SK hynix | Company | South Korea | 1 | Company for which Korea approved a 1 GW LNG plant |
| SkiesFifty | Company | — | 1 | Buyer of 200,000 Gigablue credits (aviation-focused) |
| Skuld | Insurer | Not stated | 1 | Shipowner's insurer; KRW 186.8bn of the limit |
| SLN | Company | New Caledonia | 1 | Operator receiving state support |
| Smithsonian Institution | Research institution | United States | 1 | Project partner |
| Snowy 2.0 | Scheme | Australia | 1 | Scheme that paid for the disposal |
| Soap and Detergent Association | Association | United States | 1 | Industry association that litigated against phosphate laws |
| Société Minière de Boké (SMB) | Company | Guinea | 1 | Other large bauxite producer in Boké |
| Society of the Plastics Industry (now Plastics Industry Association) | Association | United States | 1 | Trade association; placed resin codes in the recycling arrows (1988) |
| Sodi | Company | South Africa | 1 | Partner in the Sodi-linked joint venture; on trial in another tender |
| Soil Erosion Service (United States) | Government agency | United States | 1 | Agency that paid farmers to plant kudzu |
| Solal Shipping SA | Company | — | 1 | Charterer |
| Solví | Company | Brazil | 1 | Waste company; 50.1% partner in the joint venture |
| Sooam Biotech | Company | South Korea | 1 | Cloning company founded by Hwang (reported, not verified) |
| Sør-Fosen sijte | Association | Norway | 1 | Sámi reindeer-herding group on the Fosen peninsula |
| South African fisheries ministry | Government | South Africa | 1 | Set the quota; respondent |
| South African Police Service (SAPS) | Government | South Africa | 1 | Police service that set up units against water tanker mafias |
| Southern Africa Litigation Centre | NGO | South Africa | 1 | Litigation centre; published the report of the residents' suit |
| Southern California Gas Company (SoCalGas) | Company | United States | 1 | Utility that paid the group's bills and was penalised |
| Southern Company | Company | United States | 1 | Funder; given pre-publication review of Soon's papers |
| Southern Waste Systems | Company | 1 | Company linked to the largest single campaign donor | |
| Space Intelligence | Company | United Kingdom | 1 | Monitoring and verification company; authored the retraction request |
| Span Motels | Company | 1 | company named in the reported lease (not verified) | |
| Special Investigating Unit (SIU) | Government | South Africa | 1 | State investigator of the Rooiwal tender; sought disciplinary action |
| Spiber | Company | Japan | 1 | Company; fibre maker that entered private restructuring |
| Spotify | Company | 1 | Reported credit buyer | |
| Stanbic Uganda | Bank | Uganda | 1 | Lender, first financing tranche |
| Standard Bank | Bank | South Africa | 1 | Lender, first financing tranche |
| Standard Chartered | Bank | 1 | Arranging bank | |
| Stardust Solutions | Company | Israel and United States | 1 | company raising the funds |
| State Audit Agency (BPK) | Public authority | Indonesia | 1 | State Audit Agency; counted rule violations and claimed the loan balance |
| State chemical complex, Gabès | Company | Tunisia | 1 | State-run chemical complex near the schools |
| State Council of China | Government | China | 1 | Issued the July 2018 circular formalising the reclamation ban |
| State Farm | Insurer | United States | 1 | Stopped new property applications (2023); non-renewed about 72,000 policies (2024) |
| State Financial Officers Foundation | Association | United States | 1 | Network of state financial officers |
| State government (not named in the sources) | Government | India | 1 | bears the disposal cost first, according to the report |
| State House of The Gambia | Government | Gambia | 1 | announced the presidential acceptance of the appeal |
| State National Insurance | Insurer | United States | 1 | Insurer that denied the US$400,000 claim |
| State Oceanic Administration | Government | China | 1 | Announced in January 2018 that it would not approve general commercial reclamation |
| State of Alaska | Government | United States | 1 | Civil claimant; received criminal restitution |
| State of California | Government | United States | 1 | Jurisdiction that excludes hydropower above 30 MW from its renewable quota |
| State of Hesse | Government | Germany | 1 | Permitting authority for the Werra discharge |
| State of Mato Grosso | Government | Brazil | 1 | State government; tax-incentive law |
| State of Vermont | Government | United States | 1 | Defending its Climate Superfund law |
| State Street | Asset manager | United States | 1 | Defendant |
| Statistics Netherlands (CBS) | Public authority | Netherlands | 1 | Official statistics on the agricultural nitrogen surplus |
| Statkraft | Company | Norway | 1 | Owner of 52.1% of Fosen (owned by the Norwegian state) |
| Steamship Mutual | Insurer | 1 | Insurer listed at €12.8m in the IOPC table | |
| Stimson Center | NGO | United States | 1 | Think tank that published the 2020 study |
| Stockholm Convention secretariat | International organisation | Global | 1 | global DDT rules and phase-out proposal |
| Stockholm University | University | Sweden | 1 | research institution where Jensen worked |
| Stoke-on-Trent City Council | Public authority | United Kingdom | 1 | Council asked to pay about £650,000 under a put-or-pay type contract |
| Stonewall Insurance | Company | United States | 1 | insurer that argued National Gypsum expected or intended the asbestos injuries |
| StopEACOP | NGO | — | 1 | Campaign tracking insurer refusals |
| Strategic Fuel Fund Association | Public authority | South Africa | 1 | Received about 180,000 t of crude in Durban |
| Strive Shipping | Company | 1 | Claimant in the English proceedings (owner side) | |
| Su Bo | Person | China | 1 | Gave the 2012 preliminary estimate |
| Suez Fortune Investments | Company | — | 1 | Ship owner, beneficially owned by Marios Iliopoulos |
| Summit Carbon Solutions | Company | United States | 1 | developer of the CO2 pipeline |
| Suncor Energy | Company | Canada | 1 | defendant and petitioner |
| Suncorp | Insurer | 1 | Insurer that said it would not support the mine (Dec 2018) | |
| Superintendencia del Medio Ambiente (SMA) | Public authority | Chile | 1 | Environmental regulator that imposed the penalty |
| Supreme Court of Argentina | Court | Argentina | 1 | Court that issued the 2008 Mendoza ruling |
| Supreme Court of Canada | Court | Canada | 1 | Court that decided the Redwater matter |
| Supreme Court of Catamarca | Court | Argentina | 1 | Ordered the precautionary impact study |
| Supreme Court of Mauritius | Court | Mauritius | 1 | Court that refused limitation for oil pollution claims |
| Supreme Court of Mexico | Court | Mexico | 1 | Held the closure of the fund invalid (15 January 2020) |
| Supreme Court of Norway | Court | Norway | 1 | Court |
| Supreme Court of Pakistan | Government | Pakistan | 1 | Court that set the levy |
| Supreme Court of Panama | Court | Panama | 1 | Court that found the concession law unconstitutional |
| Supreme Court of Sri Lanka | Court | Sri Lanka | 1 | Court that ordered the interim US$1bn payment |
| Supreme Court of Virginia | Court | United States | 1 | Rejected the demand in 2012 |
| Supremo (Brazil's Supreme Court) | Court | Brazil | 1 | Court |
| Sveaskog | Company | Sweden | 1 | State-owned forest company; planned felling |
| Swiss Federal Council | Government | Switzerland | 1 | Banned export of five pesticides from 2021 |
| Sydney Water | Utility | Australia | 1 | Utility whose projections and agreements are reported |
| Syrah | Company | 1 | operator of Balama graphite mine; declared force majeure | |
| TAGEM (General Directorate of Agricultural Research and Policies) | Public authority | Türkiye | 1 | Turkish agricultural research directorate; 2022 memorandum partner |
| Tahoe Resources | Company | Canada | 1 | Operator of the Escobal mine |
| Taiji municipal development company | Company | Japan | 1 | Reported buyer of live dolphins (per the Dolphin Project) |
| Taisei | Company | Japan | 1 | Joint venture named in decontamination contract |
| Talanx | Insurer | 1 | Insurer; said it exited in 2019 | |
| Talbot Underwriting | Insurer | United Kingdom | 1 | Lead war-risks underwriter |
| Tamil Nadu urban housing board | Public authority | India | 1 | State urban housing board; resettlement housing |
| Tamil Nadu Water Resources Department | Public authority | India | 1 | Licensing department; its records described the quarries as licensed |
| Tanzania National Parks Authority (TANAPA) | Public authority | Tanzania | 1 | National parks agency; implementing agency with the park rangers |
| Tanzania Petroleum Development Corporation | Company | Tanzania | 1 | Shareholder (15%) |
| Tarım Orman-İş Sendikası | Other | Türkiye | 1 | reported that about 90 per cent of examined saplings had dried out |
| Tegeta | Company | South Africa | 1 | Buyer of the Optimum coal mine |
| Tendele Coal Mining | Company | South Africa | 1 | Operator of the Somkhele coal mine |
| Thai authorities | Government | Thailand | 1 | Authorities that raided the temple; seized tigers were held in state facilities |
| Thai national parks department | Public authority | Thailand | 1 | National parks department, whose director when convicted in 2023 was the former Kaeng Krachan park chief |
| Thames (water company, Jakarta partner of a Suharto son) | Company | United Kingdom | 1 | Water multinational; partner of a son of President Suharto (ICIJ) |
| Thames Water | Company | United Kingdom | 1 | Water and sewerage company; fined £122.7m by Ofwat (May 2025) |
| The Advancement of Sound Science Coalition (TASSC) | Association | United States | 1 | Coalition |
| The Bureau of Investigative Journalism | NGO | United Kingdom | 1 | Investigative outlet that reported the Indian sales |
| The Mosaic Company | Company | United States | 1 | Company that agreed the settlement; listed as a TNC corporate partner |
| The Royal Foundation | NGO | United Kingdom | 1 | Co-founder of the Earthshot Prize |
| The Washington Post | Company | United States | 1 | Carried ExxonMobil-sponsored newsletters in 2022 |
| The Wire | Media | India | 1 | reporter of press freedom ranking |
| Third World Network | NGO | 1 | Civil-society commentator on the fund's legal terms | |
| Three US senators | Government | United States | 1 | Asked DuPont to stop making CFCs (February 1988) |
| TIAA (Teachers Insurance and Annuity Association) | Pension fund | United States | 1 | US teachers' pension fund; acquired Brazilian farmland through Nuveen |
| Tierra de Chile | Company | Chile | 1 | Company that received direct tanker contracts and is co-owned with family members |
| TierraViva AI | Company | United Kingdom | 1 | First contributor (US$1,000) |
| Tiger Temple (Kanchanaburi) | Organisation | Thailand | 1 | Operator of the paid-entry attraction |
| Tillamook | Company | United States | 1 | defendant in the marketing lawsuit |
| Timber Green | Company | Cambodia | 1 | Operator of the logging site near which Chut Wutty was killed |
| TimberWest | Company | Canada | 1 | Forest company that continued logging |
| TNI (Indonesian armed forces) | Government | Indonesia | 1 | army battalions reported to be clearing land |
| Tobacco companies (defendants in the 2006 ruling) | Company | United States | 1 | defendants found to have violated RICO |
| Tobacco Industry Research Committee | Association | United States | 1 | Tobacco Industry Research Committee, set up in December 1953 |
| Tohoku Electric Power | Company | Japan | 1 | Operator of Onagawa |
| Tokio Marine | Insurer | Japan | 1 | Named as still willing to insure (2024, 2025) |
| Tompkins Conservation | NGO | 1 | Bought the land and donated it to Chile | |
| Torres Strait Islanders | Community | Australia | 1 | complainants |
| Toshiba | Company | 1 | Reported credit buyer | |
| Toucan protocol | Protocol | 1 | Protocol that tokenised the credits | |
| Transocean | Company | Switzerland | 1 | Rig owner; 30% of fault; paid $1.4bn; received $560m hull insurance |
| Transparency International US | NGO | United States | 1 | Reported on Volkswagen's seat on Verra's advisory group |
| Transport Canada | Public authority | Canada | 1 | Regulator that approved single-engineer operation |
| TRF-1 (Federal Regional Court of Appeals, 1st Region) | Court | Brazil | 1 | Appeals court that confirmed a federal jury trial |
| Triangle Energy | Company | Australia | 1 | Operator that collapsed in 2026 with an A$200 million decommissioning liability |
| Tribunal Constitucional del Perú | Court | Peru | 1 | Constitutional Court of Peru |
| Trident Water | Company | Philippines | 1 | bought stakes in Manila Water, 2020 and 2024 |
| Tronox | Company | United States | 1 | Company whose separation from Kerr-McGee the court found to be a fraudulent transfer |
| Tshwane Metropolitan Municipality | Government | South Africa | 1 | Municipality that paid the Rooiwal tender and the tanker contracts |
| TSMC | Company | Taiwan | 1 | Chipmaker; projected to account for 24 percent of Taiwan's electricity consumption by 2030 |
| Tufts Global Development and Environment Institute | Research institution | United States | 1 | Research institution; 20-year review |
| TUI | Company | Germany | 1 | Travel company; claimant against The Hague ban |
| Turkish Competition Board (Rekabet Kurulu) | Government body | Türkiye | 1 | Regulator that imposed the fine |
| Turkish Court of Accounts (Sayıştay) | Government | Turkey | 1 | audit body |
| Turkish exporters of CBAM-covered goods | Association | Turkey | 1 | Affected exporters |
| Turkish Grand National Assembly | Government | Türkiye | 1 | Legislature that passed the 2008 amnesty amendment |
| Tümad | Company | Türkiye | 1 | Buyer of the East Biga projects (Nurol Holding subsidiary) |
| Tüpraş | Company | Türkiye | 1 | Refiner controlled by Koç Holding |
| Türk Telekom | Company | Türkiye | 1 | Named COP31 partner |
| Türkiye ministry responsible for the planting campaign | Government | Türkiye | 1 | announced survival figure of 95 per cent |
| TÜV Nord | Company | 1 | Verification body, suspended | |
| TÜV SÜD | Company | Germany | 1 | Dam certifier; five staff charged |
| TVA | Public authority | United States | 1 | Operator of Kingston; policyholder seeking cover |
| TVOne | Company | Indonesia | 1 | Television channel owned by the Bakrie family |
| TWG Global | Asset manager | United States | 1 | Lead investor of the January 2025 Series C |
| Tyco Fire Products | Company | United States | 1 | Defendant in Century Indemnity v. Tyco |
| Tyson | Company | United States | 1 | Indemnity recipient (January 2024 figures) |
| Tyson Foods | Company | United States | 1 | Poultry producer; advertiser of 'no antibiotics' claims |
| U.S. Department of Housing and Urban Development | Government | United States | 1 | Federal agency that provided the grant |
| U.S. Department of State | Government | United States | 1 | Commissioned the environmental impact statement |
| U.S. PIRG | NGO | United States | 1 | Estimated the deductible share of the settlement |
| UBS | Bank | Switzerland | 1 | Left NZBA August 2025 |
| Ucayali Superior Court | Court | Peru | 1 | Upheld the convictions in August 2025 |
| UCLA Institute of the Environment and Sustainability | University | United States | 1 | Kareiva's institute from July 2015 |
| UFOP (German oilseed association) | Association | Germany | 1 | German oilseed association |
| Uganda Game and Fisheries Department | Government | Uganda | 1 | released the fish in 1954 and in later official releases |
| Uganda National Oil Company | Company | Uganda | 1 | Shareholder (15%) |
| Uganda Re | Insurer | Uganda | 1 | Local reinsurer offered up to 30% by law |
| Uganda Wildlife Authority | Public authority | Uganda | 1 | Park authority |
| UK Serious Fraud Office | Government agency | United Kingdom | 1 | Prosecuting six former employees |
| UK Space Agency | Public authority | United Kingdom | 1 | Funder of COSMIC and ELSA-M; tendering a removal mission |
| Umweltbundesamt (German Federal Environment Agency) | Government agency | Germany | 1 | Federal environment agency; re-examined projects, rejected credits and suspended an approvals official |
| UN Clean Development Mechanism (CDM) | International organisation | International | 1 | Credit issuer (Clean Development Mechanism) |
| UN Clean Development Mechanism Executive Board | International organisation | 1 | UN body that handled the CDM registration and credit claim | |
| UN Framework Convention on Climate Change | International organisation | International | 1 | Treaty secretariat the US is leaving |
| UN Human Rights Committee | UN body | 1 | issued the 2022 finding | |
| UN human rights experts | International organisation | 1 | International body raising alarm | |
| UN Human Rights Office | International body | 1 | Called for full compensation (October 2026) | |
| UN special rapporteurs | International organisation | — | 1 | Asked the EU to suspend funding before the killing |
| UN Watch | NGO | 1 | NGO reproducing the resolution record | |
| UN Working Group on Arbitrary Detention | International organisation | International | 1 | Found the lawyer's deprivation of liberty arbitrary (Opinion 24/2021) |
| Undercover Policing Inquiry | Public authority | United Kingdom | 1 | Public inquiry into undercover policing |
| UNDRR | International organisation | International | 1 | Source of the $37 billion damage estimate |
| Unearthed (Greenpeace) | NGO | United Kingdom | 1 | Investigative unit of Greenpeace UK; source of 2023 UK export figures |
| UNEP/OCHA | International organisation | Multilateral | 1 | Post-spill assessment |
| UNHCR | International organisation | International | 1 | Co-recipient of the 2023/24 payout |
| UNICEF | International organisation | 1 | Partner in the Côte d'Ivoire factory | |
| Unión Hidalgo Zapotek community | Community | Mexico | 1 | Community that obtained court measures and cancellation |
| Union of Soviet Socialist Republics | Government | Soviet Union | 1 | Paid C$3,000,000 without admitting liability |
| Uniper | Company | Germany | 1 | Filed a Dutch treaty claim, later made a condition of its state rescue |
| United Kingdom | Government | United Kingdom | 1 | Respondent in the arbitration |
| United Nations | International organisation | 1 | Funding goal for the salvage operation | |
| United Nations Compensation Commission | International organisation | 1 | UN commission that awarded and paid claims against Iraq | |
| United Nations Convention to Combat Desertification (UNCCD) | International organisation | 1 | reported the core-area figure | |
| United Nations General Assembly | International organisation | 1 | Adopts the annual resolution asking for compensation | |
| United States military | Government | United States | 1 | Carries out the clean-up of Vieques and Culebra |
| Universe Maritime | Company | Greece | 1 | Ship manager |
| University of Geneva | Research institution | Switzerland | 1 | Research institution behind the ore-sand study |
| University of Queensland | Academic institution | Australia | 1 | author of the 2018 comparison study |
| University of Virginia | Academic institution | United States | 1 | Held the emails |
| University of Washington | University | United States | 1 | employer of the scientist; review found no violation |
| University of Wyoming | Research institution | United States | 1 | Licensor of the patent; received most of the herd in 2007 |
| Uranium Network | NGO | 1 | Source of the waste estimate | |
| Urban Development Authority (UDA) | Government agency | Sri Lanka | 1 | Agency reported to have carried out evictions |
| Urgewald | NGO | 1 | Co-author of fossil-expansion data with Facing Finance | |
| US Army Corps of Engineers | Government | United States | 1 | Federal engineers who estimated erosion timelines and relocation costs |
| US Army Soldier Biological Chemical Command (SBCCOM), Natick | Public authority | United States | 1 | Research partner on the 2002 fibres |
| US Coast Guard | Public authority | United States | 1 | Rescued the crew |
| US Court of Appeals for the Fifth Circuit | Court | United States | 1 | Appeals court that affirmed the ruling on the challenge to the law |
| US Customs and Border Protection | Government | United States | 1 | Regulator that issued the Withhold Release Order |
| US Department of the Treasury | Government | United States | 1 | Lender to the NFIP |
| US Department of Veterans Affairs | Government | United States | 1 | Rules for the veterans programme |
| US Export-Import Bank (EXIM) | Government agency | United States | 1 | approved financing |
| US federal government | Government | United States | 1 | issued stop-work order |
| US Federal Trade Commission | Government | United States | 1 | Plaintiff |
| US Geological Survey | Public authority | United States | 1 | SPARROW nutrient-source modelling |
| US House of Representatives | Government | United States | 1 | Passed H.R. 845; committee passed H.R. 1897 |
| US Interior Department | Government | United States | 1 | Cited source for the inauguration-fund record |
| US National Renewable Energy Laboratory | Research institution | United States | 1 | Study found 1–14% of pyrolysed plastic returns to plastic |
| US Nuclear Regulatory Commission | Government | United States | 1 | Regulator that found the improper spending and permitted lobbying costs |
| US Right to Know | NGO | United States | 1 | Reported the retraction |
| US Senate Finance Committee | Government | United States | 1 | Bipartisan investigation (August 2020) |
| US Space Command | Public authority | United States | 1 | Source of the 2022 reentry time |
| US Space Force | Public authority | United States | 1 | Customer for APS-R refuelling |
| US Tax Court | Court | United States | 1 | Set aside the IRS notice (2022); allowed about 6% of deductions on average |
| US-Ukraine Reconstruction Investment Fund | Fund | United States and Ukraine | 1 | Signed the first critical minerals deal |
| USDA Food Safety and Inspection Service (FSIS) | Public authority | United States | 1 | Regulator; residue testing |
| Uzbek Forum for Human Rights | NGO | Germany | 1 | Independent monitor, critic |
| Van Oord | Company | Netherlands | 1 | reclamation contractor at Addu |
| Vanguard Australia | Company | Australia | 1 | defendant; AUD 12.9 million penalty |
| Veblen Institute | NGO | 1 | Think tank analysing the measure | |
| Vedanta | Company | India | 1 | Owner of the Sterlite copper smelter |
| Vehicle and engine manufacturers | Industry | 1 | Listed as beneficiaries | |
| Velsicol | Company | United States | 1 | Maker of chlordane and heptachlor |
| Vestas | Company | Denmark | 1 | Shareholder (12.5%), sold its stake in February 2024 |
| Vewin (association of Dutch drinking-water companies) | Association | Netherlands | 1 | Association of drinking-water companies |
| ViaGen | Company | United States | 1 | Cloning company; project partner |
| Vibra Energia | Company | Brazil | 1 | Fuel distributor on whose behalf meetings with the COP30 secretariat were arranged |
| Vienna Insurance Group | Insurer | 1 | Insurer; says it does not cover the activity | |
| Vinventions | Company | 1 | Credit buyer (Eunomia) | |
| Vinyl Institute | Trade association | United States | 1 | Author of the 1986 document cited |
| Virunga Foundation | NGO | 1 | Grantee that said it would close rather than provide documents | |
| Visionscape | Company | Nigeria | 1 | Lagos waste-management contractor |
| Vivera | Company | Netherlands | 1 | Bought The Vegetarian Butcher from Unilever |
| VogBR | Company | Brazil | 1 | Consultant that signed the dam's stability declaration (July 2015); charged, acquitted |
| Volvic | Company | France | 1 | Brand whose bottle claims the court found misleading |
| Volvo Group | Company | 1 | Pledged not to source deep-sea minerals (2021) | |
| Vulnerable Twenty (V20) group | International organisation | 1 | Described the trigger conditions as difficult and specific | |
| Vunidogoloa village | Community | Fiji | 1 | Relocated community |
| W.R. Grace | Company | 1 | Insured; operator at Libby | |
| Wakayama Prefecture | Government | Japan | 1 | Prefectural government |
| Walhi Central Sulawesi | NGO | Indonesia | 1 | NGO counting waste-related worker deaths at IMIP |
| Walmart Foundation | Foundation | United States | 1 | Named buyer |
| Walton Family Foundation | Foundation | United States | 1 | Funder of environmental grants, including to MSC and Conservation International |
| Water cartels (unnamed in sources) | Informal network | Kenya | 1 | Informal networks that divert pipes and sell water |
| Weatherford | Company | — | 1 | Contractor; settled with BP |
| Weda Bay Nickel | Company | Indonesia | 1 | Nickel mining company on Halmahera |
| West Fraser | Company | Canada | 1 | Sawmill operator; US production exceeded Canadian in 2022 |
| Western Sahara Resource Watch | NGO | Belgium | 1 | Advocacy source on the territory's resource trade |
| Westmoreland | Company | 1 | claimant | |
| Whale and Dolphin Conservation | NGO | 1 | Conservation group on the project board | |
| Wildland | Company | United Kingdom | 1 | Estate owner |
| Wildlife First | NGO | India | 1 | Among the 2008 petitioners |
| Wildlife Trust of India | NGO | India | 1 | Among the 2008 petitioners |
| Willamette Riverkeeper | NGO | United States | 1 | River conservation group that criticised the draft plan |
| Wilson Witzel | Public official | Brazil | 1 | Governor who suspected sabotage without evidence |
| Winning Consortium Simandou (WCS) | Company | Guinea | 1 | Operator of blocks 1 and 2 and the railway |
| Winterthur Swiss Insurance Co. | Insurer | 1 | Insurer; defendant in the coverage case | |
| Witness Radio | NGO | 1 | NGO reporting killings and disappearances | |
| Women's Voices for the Earth | NGO | United States | 1 | NGO; reported 2011 test (unverified) |
| Wonderful Chemical | Company | Hong Kong | 1 | Named as the largest synthetic indigo producer (reported, not verified) |
| Woods Hole Oceanographic Institution | Research institute | United States | 1 | Ran the LOC-NESS trial |
| World Bank Forest Carbon Partnership Facility | International organisation | United States | 1 | Paid for emission reductions |
| World Commission on Dams | International | International | 1 | Reviewed about 1,000 dams for displacement in 2000 |
| World Rainforest Movement | NGO | Uruguay | 1 | Rainforest-protection group that reported on the offset project |
| Worldview International Foundation | NGO | 1 | Project developer | |
| WPP | Company | United Kingdom | 1 | Holding company of Hill & Knowlton |
| WR Berkley | Insurer | 1 | Listed by campaigners as not having ruled out cover | |
| WWF international network | International organisation | 1 | International network that WWF Russia left | |
| WWF Mexico | NGO | Mexico | 1 | NGO that claimed the Cabo Cortes outcome as a victory |
| WWF Russia | NGO | Russia | 1 | Conservation organisation designated a foreign agent, then an undesirable organisation |
| WWF South Africa | NGO | South Africa | 1 | NGO; claimant |
| WWF-Australia | NGO | Australia | 1 | Objector |
| WWF-Brasil | NGO | Brazil | 1 | NGO |
| WWF-UK | NGO | United Kingdom | 1 | Charity whose corporate income fell and which opened a consultation on job cuts |
| WWF-US | NGO | United States | 1 | NGO; listed Cargill as corporate partner |
| X-Press Feeders (Sea Consortium) | Company | 1 | Shipping group named in press coverage of the unpaid award | |
| xAI | Company | United States | 1 | Operator of the Colossus data-centre sites and gas turbines |
| XL Insurance Co Ltd | Insurer | 1 | Insurer named on MMA's C$25m policy | |
| Xunta de Galicia | Government | Spain | 1 | Regional government; claimant |
| Yara | Company | Norway | 1 | Fertiliser company that launched the forum which became AGRF and bought organic fertiliser businesses |
| Ynsect | Company | France | 1 | Company put into judicial liquidation |
| Zambia Environmental Management Agency (ZEMA) | Public authority | Zambia | 1 | Zambia Environmental Management Agency; measured pH, took over the assessment |
| ZDF | Media | Germany | 1 | Broadcaster; reported the investigation and the value estimate |
| Zengyoren (Japanese fishers' federation) | Association | Japan | 1 | Japanese fishers' federation; opposed the discharge |
| ZEP-Re | Insurer | Regional (Africa) | 1 | Reinsurer offered up to 30% by law |
| Zijin Mining | Company | 1 | Partner in COMMUS | |
| Zimbabwean army | Government | Zimbabwe | 1 | Reported by Human Rights Watch to have killed miners at Marange |
| Zoetis | Company | United States | 1 | Animal-medicines company; seller of the portfolio |
| Zoological Society of London | Research institution | United Kingdom | 1 | Publisher of the State of the Thames reports |
| Zoomlion Ghana | Company | Ghana | 1 | Ghanaian waste company |
| US Securities and Exchange Commission | Public authority | United States | 0 |
Terms used on this page
Science and environment
- Biomass, root-to-shoot ratio, carbon fraction
- Biomass is the dry weight of living plants per hectare. The root-to-shoot ratio adds the weight of roots. The carbon fraction is the share of that weight that is carbon, about 47% in tropical forests.
- Groundwater
- Water held underground in soil and rock, drawn through wells.
- Hectare (ha)
- A unit of area equal to 10,000 square metres, about 2.5 acres. 100 hectares make one square kilometre.
- PFOA (C8) and PFAS
- PFAS are a large family of human-made chemicals that persist in the environment and the body; PFOA, also called C8, is one of them and was used to make Teflon.
- Tailings and tailings dam
- Tailings are the waste left after ore is processed; a tailings dam is the embankment that stores them as wet sludge.
- Wetland
- Land that is saturated or covered with water for long periods, such as marshes, swamps and peat bogs.
Insurance
- Captive insurer, self-insurance
- A company covering its own risks, either directly or through an insurance company it owns.
- Deductible
- The part of a loss the insured party pays itself before the insurer pays.
- Hull insurance
- Insurance on a ship itself, covering damage to or loss of the vessel.
- IOPC Funds
- The International Oil Pollution Compensation Funds: intergovernmental funds, financed by companies that receive oil by sea, that pay for tanker oil-spill damage above the shipowner's liability limit.
- Mortgagee interest insurance
- Insurance that protects the bank lending against a ship if the owner's own insurance does not pay.
- Non-renewal
- An insurer's decision not to renew a policy when it expires.
- P&I club
- A protection and indemnity club: a mutual association of shipowners that covers members' liabilities to third parties, including oil pollution.
- Political-risk insurance
- Insurance that protects lenders and investors against losses caused by government actions, such as a state failing to pay.
- Premium
- The price paid for an insurance policy.
- Reinsurance
- Insurance bought by insurers to pass part of their own risk to other companies.
- Underwriter
- An insurer, or a person at an insurer, who assesses a risk and decides whether and on what terms to insure it.
Law and courts
- Arbitration
- A private dispute process in which an appointed arbitrator, instead of a court, decides the case.
- Class action
- A single lawsuit brought on behalf of a large group of people with similar claims.
- Constitutional Court
- The highest court for questions of constitutional rights in a country.
- European Court of Human Rights (ECHR)
- The Council of Europe's court in Strasbourg, which rules on complaints that a state has violated the European Convention on Human Rights.
- Force majeure
- An extraordinary event outside anyone's control, such as extreme weather, that can excuse liability.
- Land titling
- Formal legal recognition of ownership of land.
- Negligence and gross negligence
- Negligence is a failure to take reasonable care. Gross negligence is a serious, reckless failure; under US oil-spill law a finding of gross negligence raises the maximum penalty.
- Plea
- In a criminal case, the defendant's formal answer to a charge. A plea agreement settles a case with a guilty plea on agreed terms.
- Punitive damages
- Money a court orders a defendant to pay to punish especially reckless conduct, on top of compensation for losses. Mainly used in US courts.
- Trustees (natural resource)
- Government agencies that act on behalf of the public to recover and spend damages for harm to natural resources.
Carbon and conservation finance
- Buffer pool
- A reserve of credits held back from sale by a carbon programme to cover future losses, such as forest burned or logged after credits were issued. It works as the programme's own insurance.
- Carbon credit
- A certificate representing one tonne of carbon dioxide (or equivalent) that a project says it reduced, avoided or removed. Buyers use credits to balance their own emissions in climate claims.
- Endowment
- A fund invested to produce long-term income, from which spending is drawn.
- ESG
- Environmental, social and governance criteria that investors and insurers use to screen companies and projects.
- Offset
- Using carbon credits to balance emissions released elsewhere, so that a buyer can claim lower or zero net emissions.
- REDD+
- Reducing Emissions from Deforestation and forest Degradation. A UN framework under which forest projects earn carbon credits for deforestation they say they prevented, measured against a projected baseline.
- Standard-setter and registry
- An organisation that writes the rules for carbon credits, approves projects, and records when credits are issued and retired. Such bodies typically charge fees per credit.
- Voluntary carbon market
- Trade in carbon credits bought by choice, mostly by companies, outside legally binding emission schemes.
Bonds and banking
- Arranger
- The bank that structures and sells a bond or loan deal, usually for a fee.
- Delaware, Guernsey, Cayman Islands
- Jurisdictions widely used to register companies, funds and accounts for legal, confidentiality and tax reasons.
- Guarantee
- A commitment by a third party, often a development bank, to pay if the borrower does not.
- Liquidation, insolvency, bankruptcy
- Legal processes that apply when a company cannot pay its debts; its assets are sold and claims against it may go unpaid.
Places and local terms
- Conservancy (Kenya)
- In Kenya, land managed by a community or private owners for wildlife alongside grazing, often with outside partners.
- EACOP
- The East African Crude Oil Pipeline, planned to carry oil from western Uganda to the port of Tanga in Tanzania.
- Hunting concession
- An exclusive licence from a government to run hunting on a defined area of land.
- Pastoralists
- People whose livelihoods depend on moving livestock between grazing lands.
- Renova Foundation
- The foundation set up after the 2015 Mariana dam collapse to carry out repairs and compensation on behalf of Samarco and its owners.
Institutions
- DFC
- The US International Development Finance Corporation, a government agency that lends to and insures private projects abroad.
- EPA
- The US Environmental Protection Agency.
- IDB
- The Inter-American Development Bank.
- NOAA
- The US National Oceanic and Atmospheric Administration, which leads damage assessment for coastal and marine spills.
- OECD complaint
- A complaint filed with a government's National Contact Point under the OECD Guidelines for Multinational Enterprises; the process is mediation, not a court.
- SEC
- The US Securities and Exchange Commission, which regulates securities markets and what companies tell investors.