2026-08-23T08:18:31Zhttps://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 Gallagher, Deborah Rigling Larrinaga González, Carlos Universidad de Burgos. Departamento de Economía y Administración de Empresas 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