2026-08-23T08:19:02Zhttps://riubu.ubu.es/oai/request

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

00925njm 22002777a 4500 dc Carrión Moneo, Elena author Gallagher, Deborah Rigling author Larrinaga González, Carlos author 2022-10 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. http://hdl.handle.net/10259/7097 10.36443/10259/7097 Science-based targets Net-zero emissions Climate change Accounting Policy Companies Setting Net-Zero Targets: Accounting and Policy Implications