2026-07-09T22:19:48Zhttps://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 Larrinaga González, Carlos Gallagher, Deborah Rigling 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