Climate change mitigation goals, objectives and targets: the Walmart case
気候変動緩和の目標、目的、ターゲット：ウォルマートの事例 (AI 翻訳)
Christopher Craig
🤖 gxceed AI 要約
日本語
本稿はウォルマートのネットゼロ目標（2040年）と、2025年の中間目標未達について分析する。原因として不十分な削減ペースを指摘しつつ、排出原単位改善など前進も示す。サプライチェーンを含めた排出削減の困難さと、目標達成への戦略的再考を促す教育事例を提供する。
English
This case study examines Walmart's net-zero GHG emissions goal by 2040 and its missed 2025 interim target. It highlights challenges in corporate climate target-setting, progress in emission intensity, and the need for strategic adjustments. Suitable for teaching strategic management with focus on sustainability goals.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本企業でもGX（グリーントランスフォーメーション）推進の一環として、SBTやネットゼロ目標が広がる中、ウォルマートの事例は目標達成の現実的課題を示す。特にサプライチェーン排出削減（Scope 3）の難しさは、日本の小売業にも示唆を与える。
In the global GX context
Globally, the case underscores the gap between ambitious net-zero pledges and actual emissions reductions, relevant to ISSB, SBTi, and corporate disclosure. Walmart's experience offers lessons for companies navigating transition finance and regulatory scrutiny under TCFD and CSRD.
👥 読者別の含意
🔬研究者:Provides a real-world example for studying corporate climate target implementation and the gap between ambition and performance.
🏢実務担当者:Offers insights on setting realistic interim targets and managing supply-chain emissions for sustainability teams.
🏛政策担当者:Highlights the need for rigorous target validation and disclosure frameworks to ensure accountability.
📄 Abstract（原文）
Research methodology The case is based solely on secondary sources available in the public domain. The methodology does not require masking names, events or dates, and did not require IRB or ethics boards approvals. Case overview/synopsis Walmart was the world’s largest retailer, and had taken a leadership position on climate change mitigation for the retail industry. Walmart crafted a goal to become net zero greenhouse gas emissions by 2040. The problem? In 2025, Walmart missed its target to reduce emissions by 35% compared to 2015 levels. Furthermore, Chief Sustainability Officer (CSO) Kathleen McLaughlin explained that Walmart did not expect to meet its 2030 target of 65% emissions reduction. There were several causes for optimism despite lagging performance. First, Walmart made progress towards the 2025 target by reducing emissions by 18.1%. Second, emissions intensity – emissions divided by sales – lowered in-house and for supply-chain partners. Concerning the missed targets, CSO McLaughlin stated that “progress is not always straightforward or linear.” It begs the question, what could Walmart do to course-correct and more urgently pursue its goal of net zero emissions by 2040? Complexity academic level The case was designed and developed for an upper-level undergraduate Strategic Management capstone course. The case can be taught in-person or online with the modifications outlined below in the teaching strategy section.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1108/tcj-01-2026-0015first seen 2026-05-28 05:34:46 · last seen 2026-05-31 04:59:57
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