RT info:eu-repo/semantics/report T1 Setting Net-Zero Targets: Accounting and Policy Implications A1 Carrión, Elena A1 Gallagher, Deborah Rigling A1 Larrinaga González, Carlos K1 Science-based targets K1 Net-zero emissions K1 Climate change K1 Accounting K1 Policy K1 Companies K1 Empresas-Gestión K1 Industrial management K1 Economía K1 Economy AB 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. PB Universidad de Burgos YR 2022 FD 2022-10 LK http://hdl.handle.net/10259/7097 UL http://hdl.handle.net/10259/7097 LA eng NO 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. DS Repositorio Institucional de la Universidad de Burgos RD 16-abr-2024