2026-04-27T18:52:53Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/108882025-09-25T00:05:28Zcom_10259_5238com_10259_5086com_10259_2604col_10259_6212

00925njm 22002777a 4500 dc Carrión Moneo, Elena author Larrinaga González, Carlos author Gallagher, Deborah Rigling author 2025-03 This paper explores the translation of the global decarbonization goal into net-zero organizational targets. Building on the Institutional Analysis and Development (IAD) framework developed by Ostrom and focusing on the case of the Science Based Targets initiative (SBTi), we study how accounting mediates in this translation. The study consists of an in-depth examination of SBTi's publicly available sources, which helped us identify and structure the subsequent analysis around four analytical dimensions: timeframe, target boundary, methods, and monitoring mechanisms. The findings of our analysis suggest that different points of friction are challenging the mediation of accounting and hindering the definition of net-zero targets and, therefore, corporate decision-making in response to climate urgency. The implications of our case spill over into recent sustainability standards, which provide a lower level of granularity in defining the technical accounting aspects of net-zero targets. 0890-8389 https://hdl.handle.net/10259/10888 10.1016/j.bar.2024.101456 Carbon accounting Net-zero emissions Science Based Targets initiative (SBTi) Sustainability reporting frameworks Carbon accounting for the translation of net-zero targets into business operations