TY  - JOUR 
AU  - Carrión Moneo, Elena
AU  - Larrinaga González, Carlos
AU  - Gallagher, Deborah Rigling
PY  - 2025
SN  - 0890-8389
UR  - https://hdl.handle.net/10259/10888
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...
LA  - eng
PB  - Elsevier
KW  - Carbon accounting
KW  - Net-zero emissions
KW  - Science Based Targets initiative (SBTi)
KW  - Sustainability reporting frameworks
KW  - Contabilidad ambiental
KW  - Gestión de empresas-Aspectos ambientales
KW  - Industrial management-Environmental aspects
TI  - Carbon accounting for the translation of net-zero targets into business operations
DO  - 10.1016/j.bar.2024.101456
T2  - The British Accounting Review
VL  - 57
M2  - 101456
ER  -