RT info:eu-repo/semantics/article
T1 Carbon accounting for the translation of net-zero targets into business operations
A1 Carrión Moneo, Elena
A1 Larrinaga González, Carlos
A1 Gallagher, Deborah Rigling
K1 Carbon accounting
K1 Net-zero emissions
K1 Science Based Targets initiative (SBTi)
K1 Sustainability reporting frameworks
K1 Contabilidad ambiental
K1 Gestión de empresas-Aspectos ambientales
K1 Industrial management-Environmental aspects
AB 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.
PB Elsevier
SN 0890-8389
YR 2025
FD 2025-03
LK https://hdl.handle.net/10259/10888
UL https://hdl.handle.net/10259/10888
LA eng
NO 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].
DS Repositorio Institucional de la Universidad de Burgos
RD 27-abr-2026