<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="static/style.xsl"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-08-23T08:18:25Z</responseDate><request verb="GetRecord" identifier="oai:riubu.ubu.es:10259/7097" metadataPrefix="mets">https://riubu.ubu.es/oai/request</request><GetRecord><record><header><identifier>oai:riubu.ubu.es:10259/7097</identifier><datestamp>2025-09-24T11:18:01Z</datestamp><setSpec>com_10259_4684</setSpec><setSpec>com_10259_2684</setSpec><setSpec>col_10259_10560</setSpec><setSpec>col_10259_9039</setSpec></header><metadata><mets xmlns="http://www.loc.gov/METS/" xmlns:doc="http://www.lyncode.com/xoai" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd" PROFILE="DSpace METS SIP Profile 1.0" TYPE="DSpace ITEM" ID="&#xa;&#x9;&#x9;&#x9;&#x9;DSpace_ITEM_10259-7097" OBJID="&#xa;&#x9;&#x9;&#x9;&#x9;hdl:10259/7097">
<metsHdr CREATEDATE="2026-08-23T10:18:25Z">
<agent TYPE="ORGANIZATION" ROLE="CUSTODIAN">
<name>Repositorio Institucional de la Universidad de Burgos</name>
</agent>
</metsHdr>
<dmdSec ID="DMD_10259_7097">
<mdWrap MDTYPE="MODS">
<xmlData xmlns:mods="http://www.loc.gov/mods/v3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
<mods:mods xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
<mods:name>
<mods:role>
<mods:roleTerm type="text">author</mods:roleTerm>
</mods:role>
<mods:namePart>Carrión Moneo, Elena</mods:namePart>
</mods:name>
<mods:name>
<mods:role>
<mods:roleTerm type="text">author</mods:roleTerm>
</mods:role>
<mods:namePart>Gallagher, Deborah Rigling</mods:namePart>
</mods:name>
<mods:name>
<mods:role>
<mods:roleTerm type="text">author</mods:roleTerm>
</mods:role>
<mods:namePart>Larrinaga González, Carlos</mods:namePart>
</mods:name>
<mods:name>
<mods:role>
<mods:roleTerm type="text">other</mods:roleTerm>
</mods:role>
<mods:namePart>Universidad de Burgos. Departamento de Economía y Administración de Empresas</mods:namePart>
</mods:name>
<mods:extension>
<mods:dateAccessioned encoding="iso8601">2022-10-20T11:00:52Z</mods:dateAccessioned>
</mods:extension>
<mods:extension>
<mods:dateAvailable encoding="iso8601">2022-10-20T11:00:52Z</mods:dateAvailable>
</mods:extension>
<mods:originInfo>
<mods:dateIssued encoding="iso8601">2022-10</mods:dateIssued>
</mods:originInfo>
<mods:identifier type="uri">http://hdl.handle.net/10259/7097</mods:identifier>
<mods:identifier type="doi">10.36443/10259/7097</mods:identifier>
<mods:abstract>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.&#xd;
&#xd;
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.&#xd;
&#xd;
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.</mods:abstract>
<mods:language>
<mods:languageTerm authority="rfc3066">eng</mods:languageTerm>
</mods:language>
<mods:accessCondition type="useAndReproduction">Atribución-NoComercial 4.0 Internacional</mods:accessCondition>
<mods:subject>
<mods:topic>Science-based targets</mods:topic>
</mods:subject>
<mods:subject>
<mods:topic>Net-zero emissions</mods:topic>
</mods:subject>
<mods:subject>
<mods:topic>Climate change</mods:topic>
</mods:subject>
<mods:subject>
<mods:topic>Accounting</mods:topic>
</mods:subject>
<mods:subject>
<mods:topic>Policy</mods:topic>
</mods:subject>
<mods:subject>
<mods:topic>Companies</mods:topic>
</mods:subject>
<mods:titleInfo>
<mods:title>Setting Net-Zero Targets: Accounting and Policy Implications</mods:title>
</mods:titleInfo>
<mods:genre>info:eu-repo/semantics/lecture</mods:genre>
</mods:mods>
</xmlData>
</mdWrap>
</dmdSec>
<amdSec ID="TMD_10259_7097">
<rightsMD ID="RIG_10259_7097">
<mdWrap OTHERMDTYPE="DSpaceDepositLicense" MDTYPE="OTHER" MIMETYPE="text/plain">
<binData>RWwgYXV0b3IgY29tbyDDum5pY28gdGl0dWxhciBkZSBsb3MgZGVyZWNob3MgZGUgcHJvcGllZGFkIGludGVsZWN0dWFsIGRlIGxhIG9icmEsIG8gZGlzcG9uaWVuZG8gZGUgbG9zIGRlYmlkb3MgcGVybWlzb3MgZGUgbG9zIG90cm9zIHRpdHVsYXJlcywgc2kgbG9zIGh1YmllcmEsIHkgZW4gdmlydHVkIGRlIGxvcyBkZXJlY2hvcyBxdWUgbGUgY29uZmllcmUgbGEgbGVnaXNsYWNpw7NuIHZpZ2VudGUgc29icmUgcHJvcGllZGFkIGludGVsZWN0dWFsIHkgZGVyZWNob3MgZGUgYXV0b3IsIApBVVRPUklaQSBhIGxhIFVuaXZlcnNpZGFkIGRlIEJ1cmdvcyBhIGRpZnVuZGlyLCBkZSBtYW5lcmEgZ3JhdHVpdGEsIGVsIGNvbnRlbmlkbyBkZSBsb3MgYXJjaGl2b3MgZGlnaXRhbGVzIHF1ZSBjb3JyZXNwb25kZW4gYWwgZG9jdW1lbnRvIGRlc2NyaXRvIGFudGVyaW9ybWVudGUsIGNvbiBjYXLDoWN0ZXIgbm8gZXhjbHVzaXZvIHkgZGUgbWFuZXJhIHDDumJsaWNhIGVuIGFjY2VzbyBhYmllcnRvIGEgdHJhdsOpcyBkZSBJbnRlcm5ldCwgcGFyYSBsbyBxdWUgbGEgQmlibGlvdGVjYSBwcm9jZWRlcsOhIGEgYXJjaGl2YXJsb3MgZW4gZWwgUmVwb3NpdG9yaW8gSW5zdGl0dWNpb25hbC4gQXNpbWlzbW8gYXV0b3JpemEgYSBsYSBVbml2ZXJzaWRhZCBkZSBCdXJnb3MgYSByZWFsaXphciBsYXMgdHJhbnNmb3JtYWNpb25lcyBuZWNlc2FyaWFzIGRlIGZvcm1hdG8sIG5vIGRlIGNvbnRlbmlkbywgcGFyYSBnYXJhbnRpemFyIGxhIHByZXNlcnZhY2nDs24geSBlbCBhY2Nlc28gZW4gZWwgZnV0dXJvLgoKRWwgYXV0b3IgZGlzcG9uZSwgZW4gdG9kbyBjYXNvLCBkZWwgZGVyZWNobyBhIHJldm9jYXIgZXN0YSBhdXRvcml6YWNpw7NuLgoKTGEgY2VzacOzbiBkZSBkZXJlY2hvcyBkZSBlc3RhIG9icmEgc2UgZW5jdWVudHJhIHN1amV0YSBhIGxhIGxlZ2lzbGFjacOzbiB2aWdlbnRlIHNvYnJlIHByb3BpZWRhZCBpbnRlbGVjdHVhbCB5IGRlcmVjaG9zIGRlIGF1dG9yLiBTdSBkaWZ1c2nDs24gZW4gZWwgUmVwb3NpdG9yaW8gc2Vyw6EgYmFqbyBsYSBtb2RhbGlkYWQgZGUgbGljZW5jaWEgQ3JlYXRpdmUgQ29tbW9ucyBvIGVxdWl2YWxlbnRlOiByZWNvbm9jaW1pZW50byDigJMgdXNvIG5vIGNvbWVyY2lhbCDigJMgc2luIG9icmEgZGVyaXZhZGEsIHBvciBsYSBxdWUgc2UgcGVybWl0ZSBoYWNlciBjb3BpYSwgZGlzdHJpYnVpciB5IGNvbXVuaWNhciBww7pibGljYW1lbnRlIGxhIG9icmEgc2llbXByZSBxdWUgc2UgY2l0ZSBhbCBhdXRvciwgZWwgdXNvIHF1ZSBzZSBoYWdhIGRlIGVsbGEgc2VhIG5vIGNvbWVyY2lhbCB5IG5vIHNlIGNyZWVuIG9icmFzIGRlcml2YWRhcyBhIHBhcnRpciBkZSBsYSBvcmlnaW5hbC4K</binData>
</mdWrap>
</rightsMD>
</amdSec>
<amdSec ID="FO_10259_7097_5">
<techMD ID="TECH_O_10259_7097_5">
<mdWrap MDTYPE="PREMIS">
<xmlData xmlns:premis="http://www.loc.gov/standards/premis" xsi:schemaLocation="http://www.loc.gov/standards/premis http://www.loc.gov/standards/premis/PREMIS-v1-0.xsd">
<premis:premis>
<premis:object>
<premis:objectIdentifier>
<premis:objectIdentifierType>URL</premis:objectIdentifierType>
<premis:objectIdentifierValue>https://riubu.ubu.es/bitstream/10259/7097/5/Carri%c3%b3n-Setting_Net-Zero_Targets.pdf</premis:objectIdentifierValue>
</premis:objectIdentifier>
<premis:objectCategory>File</premis:objectCategory>
<premis:objectCharacteristics>
<premis:fixity>
<premis:messageDigestAlgorithm>MD5</premis:messageDigestAlgorithm>
<premis:messageDigest>d19635219b134913d378fdb2ba8a5e3b</premis:messageDigest>
</premis:fixity>
<premis:size>23121855</premis:size>
<premis:format>
<premis:formatDesignation>
<premis:formatName>application/pdf</premis:formatName>
</premis:formatDesignation>
</premis:format>
</premis:objectCharacteristics>
<premis:originalName>Carrión-Setting_Net-Zero_Targets.pdf</premis:originalName>
</premis:object>
</premis:premis>
</xmlData>
</mdWrap>
</techMD>
</amdSec>
<fileSec>
<fileGrp USE="ORIGINAL">
<file ID="BITSTREAM_ORIGINAL_10259_7097_5" MIMETYPE="application/pdf" SEQ="5" SIZE="23121855" CHECKSUM="d19635219b134913d378fdb2ba8a5e3b" CHECKSUMTYPE="MD5" ADMID="FO_10259_7097_5" GROUPID="GROUP_BITSTREAM_10259_7097_5">
<FLocat xlink:type="simple" LOCTYPE="URL" xlink:href="https://riubu.ubu.es/bitstream/10259/7097/5/Carri%c3%b3n-Setting_Net-Zero_Targets.pdf"/>
</file>
</fileGrp>
</fileSec>
<structMap TYPE="LOGICAL" LABEL="DSpace Object">
<div TYPE="DSpace Object Contents" ADMID="DMD_10259_7097">
<div TYPE="DSpace BITSTREAM">
<fptr FILEID="BITSTREAM_ORIGINAL_10259_7097_5"/>
</div>
</div>
</structMap>
</mets></metadata></record></GetRecord></OAI-PMH>