2026-04-27T17:29:35Zhttps://riubu.ubu.es/oai/request

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

Carrión Moneo, Elena 798 600 0000-0003-3596-7206 Larrinaga González, Carlos 312 600 0000-0002-7000-4619 Gallagher, Deborah Rigling e499d70b-f1ae-4012-a6ff-0ad44b4ccc5f 600 2025-09-24T11:12:16Z 2025-09-24T11:12:16Z 2025-03 0890-8389 https://hdl.handle.net/10259/10888 10.1016/j.bar.2024.101456 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. This work was supported by the Spanish Ministry of Science, Innovation and Universities [RTI2018-099920-B-I00, PID2021-122389OB-I00, TED2021-129520B-I00] and Fundación Banco Sabadell [predoctoral research grant]. application/pdf eng Elsevier The British Accounting Review. 2025, V. 57, n. 2, 101456 https://doi.org/10.1016/j.bar.2024.101456 info:eu-repo/grantAgreement/AEI/Plan Estatal de Investigación Científica y Técnica y de Innovación 2017-2020/RTI2018-099920-B-I00/ES/CONTABILIDAD COMO INSTRUMENTO MEDIADOR ENTRE LA CIENCIA DE LA SOSTENIBILIDAD Y EL COMPORTAMIENTO DE LAS ORGANIZACIONES/ info:eu-repo/grantAgreement/AEI/Plan Estatal de Investigación Científica y Técnica y de Innovación 2021-2023/PID2021-122389OB-I00/ES/INFORMACION DE SOSTENIBILIDAD PARA EL PACTO VERDE/ info:eu-repo/grantAgreement/AEI/Plan Estatal de Investigación Científica y Técnica y de Innovación 2021-2023/TED2021-129520B-I00/ES/Movilización de la contabilidad y de los informes de sostenibilidad para la financiación de las transiciones ecológicas en el Antropoceno/ Atribución-NoComercial 4.0 Internacional http://creativecommons.org/licenses/by-nc/4.0/ info:eu-repo/semantics/openAccess Carbon accounting Net-zero emissions Science Based Targets initiative (SBTi) Sustainability reporting frameworks Contabilidad ambiental Gestión de empresas-Aspectos ambientales Industrial management-Environmental aspects Carbon accounting for the translation of net-zero targets into business operations info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion The British Accounting Review 57 2 101456 THUMBNAIL Carrion-bar_2025.pdf.jpg Carrion-bar_2025.pdf.jpg IM Thumbnail image/jpeg 4941 https://riubu.ubu.es/bitstream/10259/10888/4/Carrion-bar_2025.pdf.jpg 9f702cb1a4658bfd0bf6f27e0e1c66c6 MD5 4 LICENSE license.txt license.txt text/plain; charset=utf-8 999 https://riubu.ubu.es/bitstream/10259/10888/3/license.txt b295bcbce42e2caabeb0c623d3860c06 MD5 3 CC-LICENSE license_rdf license_rdf application/rdf+xml; charset=utf-8 914 https://riubu.ubu.es/bitstream/10259/10888/2/license_rdf 24013099e9e6abb1575dc6ce0855efd5 MD5 2 ORIGINAL Carrion-bar_2025.pdf Carrion-bar_2025.pdf application/pdf 568235 https://riubu.ubu.es/bitstream/10259/10888/1/Carrion-bar_2025.pdf 29c701216ec44c9e2dbb600ec90f7ef3 MD5 1 10259/10888 oai:riubu.ubu.es:10259/10888 2025-09-25 02:05:28.495 Repositorio Institucional de la Universidad de Burgos bubrep@ubu.es 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