Aligning corporate and national emissions accounting frameworks for livestock mitigation

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides rich qualitative data on stakeholder perceptions of accounting misalignment in livestock supply chains, useful for further research on net-zero implementation gaps.

🏢実務担当者:Highlights the need for companies in livestock supply chains to clarify their own accounting assumptions and engage with national frameworks to ensure consistent mitigation action.

🏛政策担当者:Demonstrates how national and corporate climate targets can conflict due to accounting differences, urging policymakers to provide clearer guidance on sectoral responsibilities and metrics.

<title>Abstract</title> <p>Companies and governments have adopted ambitious climate mitigation targets, typically with the objective to become net zero. However, the assumptions, accounting approaches, and system boundaries underpinning these targets vary substantially, particularly with respect to non-CO₂ emissions from ruminant livestock. The livestock sector is widely considered ‘hard to abate,’ yet corporate and national climate strategies approach mitigation opportunities and responsibilities differently. While national strategies may include reductions in livestock production or land-based carbon removals, companies with ruminant products in their supply chains cannot necessarily rely on such measures to meet their climate commitments. This study examines how divergent interpretations of climate targets affect the coherence of livestock mitigation strategies in four European countries. Using thematic content analysis of 41 semi-structured interviews with government, industry, farming, and research stakeholders, we show that differences in emissions accounting frameworks and system boundaries shape how mitigation responsibilities are allocated among actors, and which interventions are incentivized as a result. Across stakeholder groups, there is agreement that net zero emissions cannot feasibly be achieved for ruminant livestock alone using conventional greenhouse gas accounting approaches without substantial reliance on biogenic carbon removals, which many also see as a major obstacle. At the same time, uncertainty over appropriate metrics, baselines, and sectoral responsibilities has contributed to misalignment between corporate and national climate objectives, leading to missed mitigation opportunities. We argue that more explicit congruence between public and private climate strategies is necessary to unlock mitigation in livestock supply chains, and we present pathways to facilitate this alignment.</p>

• Research Square https://doi.org/10.21203/rs.3.rs-9442405/v1first seen 2026-06-04 04:23:48