2026-05-04T09:37:18Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/70972025-09-24T11:18:01Zcom_10259_4684com_10259_2684col_10259_10560col_10259_9039

Carrión Moneo, Elena 798 500 0000-0003-3596-7206 Gallagher, Deborah Rigling e499d70b-f1ae-4012-a6ff-0ad44b4ccc5f 600 Larrinaga González, Carlos 312 600 0000-0002-7000-4619 Universidad de Burgos. Departamento de Economía y Administración de Empresas a0c341e6-f255-4828-8396-1f8f49a740f6 600 2022-10-20T11:00:52Z 2022-10-20T11:00:52Z 2022-10 http://hdl.handle.net/10259/7097 10.36443/10259/7097 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. 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. 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. Fundación Banco Sabadell has financially supported this research through its annual research fellowships for Ph.D. students. Elena Carrión is deeply grateful to the Committee for selecting this research project. application/pdf eng Universidad de Burgos Atribución-NoComercial 4.0 Internacional http://creativecommons.org/licenses/by-nc/4.0/ info:eu-repo/semantics/openAccess Science-based targets Net-zero emissions Climate change Accounting Policy Companies Gestión de empresas Economía Contabilidad Industrial management Economics Accounting 5605 - Responsabilidad Social y Gobierno Corporativo 8141 - Contabilidad y desarrollo sostenible Setting Net-Zero Targets: Accounting and Policy Implications info:eu-repo/semantics/lecture info:eu-repo/semantics/publishedVersion THUMBNAIL Elena Carrión. Professional report (1).pdf.jpg Elena Carrión. Professional report (1).pdf.jpg IM Thumbnail image/jpeg 5344 https://riubu.ubu.es/bitstream/10259/7097/4/Elena%20Carri%c3%b3n.%20Professional%20report%20%281%29.pdf.jpg 4b91a736a6a5b8e9c763001e1025c4fa MD5 4 Carrión-Setting_Net-Zero_Targets.pdf.jpg Carrión-Setting_Net-Zero_Targets.pdf.jpg IM Thumbnail image/jpeg 5344 https://riubu.ubu.es/bitstream/10259/7097/6/Carri%c3%b3n-Setting_Net-Zero_Targets.pdf.jpg 4b91a736a6a5b8e9c763001e1025c4fa MD5 6 LICENSE license.txt license.txt text/plain; charset=utf-8 1362 https://riubu.ubu.es/bitstream/10259/7097/3/license.txt 5d013bfa6e473ff0db22cd82a4d71a70 MD5 3 CC-LICENSE license_rdf license_rdf application/rdf+xml; charset=utf-8 914 https://riubu.ubu.es/bitstream/10259/7097/2/license_rdf 24013099e9e6abb1575dc6ce0855efd5 MD5 2 ORIGINAL Carrión-Setting_Net-Zero_Targets.pdf Carrión-Setting_Net-Zero_Targets.pdf application/pdf 23121855 https://riubu.ubu.es/bitstream/10259/7097/5/Carri%c3%b3n-Setting_Net-Zero_Targets.pdf d19635219b134913d378fdb2ba8a5e3b MD5 5 10259/7097 oai:riubu.ubu.es:10259/7097 2025-09-24 13:18:01.707 Repositorio Institucional de la Universidad de Burgos bubrep@ubu.es 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