<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="static/style.xsl"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-06-30T01:09:41Z</responseDate><request verb="GetRecord" identifier="oai:riubu.ubu.es:10259/7097" metadataPrefix="mods">https://riubu.ubu.es/oai/request</request><GetRecord><record><header><identifier>oai:riubu.ubu.es:10259/7097</identifier><datestamp>2025-09-24T11:18:01Z</datestamp><setSpec>com_10259_4684</setSpec><setSpec>com_10259_2684</setSpec><setSpec>col_10259_10560</setSpec><setSpec>col_10259_9039</setSpec></header><metadata><mods:mods xmlns:mods="http://www.loc.gov/mods/v3" xmlns:doc="http://www.lyncode.com/xoai" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
<mods:name>
<mods:namePart>Carrión Moneo, Elena</mods:namePart>
</mods:name>
<mods:name>
<mods:namePart>Gallagher, Deborah Rigling</mods:namePart>
</mods:name>
<mods:name>
<mods:namePart>Larrinaga González, Carlos</mods:namePart>
</mods:name>
<mods:extension>
<mods:dateAvailable encoding="iso8601">2022-10-20T11:00:52Z</mods:dateAvailable>
</mods:extension>
<mods:extension>
<mods:dateAccessioned encoding="iso8601">2022-10-20T11:00:52Z</mods:dateAccessioned>
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<mods:originInfo>
<mods:dateIssued encoding="iso8601">2022-10</mods:dateIssued>
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<mods:identifier type="uri">http://hdl.handle.net/10259/7097</mods:identifier>
<mods:identifier type="doi">10.36443/10259/7097</mods:identifier>
<mods:abstract>The emergency of climate change requires urgent action from companies, governments, civil society, and other stakeholders. In addition, multiple disciplines play a key role in shaping the energy transition to a greener economy.&#xd;
&#xd;
This publication aims to (i) explain the connection between science, policy, and accounting to address the collective action problem of climate change, (ii) show case studies from leading companies committed to reduce emissions in line with science, and (iii) identify critical challenges and further steps for a sustainable low carbon economy.&#xd;
&#xd;
It is hoped that this document catalyzes the accounting and policy implications to address climate change so that actors, especially influential companies, raise ambition and achieve their targeted science-based emissions reductions.</mods:abstract>
<mods:language>
<mods:languageTerm>eng</mods:languageTerm>
</mods:language>
<mods:accessCondition type="useAndReproduction">http://creativecommons.org/licenses/by-nc/4.0/</mods:accessCondition>
<mods:accessCondition type="useAndReproduction">info:eu-repo/semantics/openAccess</mods:accessCondition>
<mods:accessCondition type="useAndReproduction">Atribución-NoComercial 4.0 Internacional</mods:accessCondition>
<mods:subject>
<mods:topic>Science-based targets</mods:topic>
</mods:subject>
<mods:subject>
<mods:topic>Net-zero emissions</mods:topic>
</mods:subject>
<mods:subject>
<mods:topic>Climate change</mods:topic>
</mods:subject>
<mods:subject>
<mods:topic>Accounting</mods:topic>
</mods:subject>
<mods:subject>
<mods:topic>Policy</mods:topic>
</mods:subject>
<mods:subject>
<mods:topic>Companies</mods:topic>
</mods:subject>
<mods:titleInfo>
<mods:title>Setting Net-Zero Targets: Accounting and Policy Implications</mods:title>
</mods:titleInfo>
<mods:genre>info:eu-repo/semantics/lecture</mods:genre>
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