GX & Decarbonization Research

Romito S.

This paper empirically analyzes the impact of corporate participation in the Science Based Targets initiative (SBTi) on actual environmental performance. It evaluates the emission reduction effects of participating firms and tests the effec…

Bjørn A.

This paper argues that the use of renewable energy certificates (RECs) in corporate science-based targets (SBTs) can undermine the integrity of these targets. It contends that over-reliance on RECs may lead to apparent achievements without …

Tilsted J.P.

This paper examines the politics inherent in Science-Based Targets (SBT), arguing that corporate climate action is shaped by social and political power dynamics. It contends that SBTs are not merely technical frameworks but power-laden cons…

Mukut Kanti Barua

This study quantitatively analyzes the impact of integrated LEED, EDGE, and SBTi frameworks on lifecycle carbon reduction and net-zero readiness in developing-economy industrial buildings. Based on a survey of 180 professionals, regression …

M. Copley, E. McGahan, S. Wiedemann

This study assesses technically viable emission reduction pathways for the Australian chicken meat industry to 2050, comparing a net-zero Scope 1&2 pathway, an SBTi FLAG pathway, and a realistic mitigation pathway. Using techno-economic ana…

Pothin, Florian

This replication package provides code and derived results for a study linking SBTi commitments to CDP disclosures. Using staggered difference-in-differences, it finds that voluntary climate pledges broaden what firms measure (especially Sc…

Joseph E. Aldy, Patrick Bolton, Marcin Kacperczyk +1

This paper analyzes the rise of voluntary corporate climate commitments since the Paris Agreement, institutionalized through CDP and SBTi. It assesses whether companies are on track to meet their pledges and examines market reactions when f…

Moshrefi S.

This paper proposes a product portfolio analysis approach to operationalise science-based targets (SBTs). By allocating carbon budgets to individual products and prioritising decarbonisation efforts, it provides a practical pathway for comp…

Rayer Q.

This paper likely provides recommendations on defining net-zero targets and the role of carbon offsetting, considering criteria for offset quality and the balance between emission reductions and offsets.

Bjørn A.

This paper is a reply to a comment on a previous study evaluating seven methods for setting science-based emission targets (SBTs). It discusses the effectiveness and implementation challenges of SBT methodologies, reaffirming their role in …

(著者不明)

SBTi released a draft of Version 2 of its Net-Zero Standard for corporations. Key updates include strengthened Scope 3 requirements and updated science-based pathways. Public consultation open.

Franziska Hittmair, Srimayi Tenali, Narae Lee +5

This paper reviews the latest research on corporate decarbonization, focusing on the gap between setting targets and implementing actions. It provides insights into effective strategies for firms to achieve their climate goals.

Poornima Mishra, Bryan W. Husted

This study empirically examines whether firms adopting Science-Based Targets (SBTs) have lower GHG emissions, and finds a significant negative association. The effect is stronger in countries with robust regulatory governance. The research …

Wang Z.

This study examines how setting carbon reduction targets influences corporate carbon performance through the serial mediating roles of dynamic capabilities and green technology innovation behavior. Empirical evidence shows that target setti…

Bjørn A.

This paper examines the importance of differentiating greenhouse gases (GHGs) in corporate science-based targets (SBTs). It suggests that setting distinct reduction pathways for each GHG improves alignment with the Paris Agreement's 1.5°C g…

Thayla Zomer, Suzana Regina Moro, Paulo Cauchick Miguel +3

This study analyzes climate change reports from 326 European manufacturing companies with science-based GHG targets, categorizing product innovation initiatives. Two main strategies emerged: developing new low-carbon products and improving …

Li J.

This paper examines the role of science-based targets (SBTs) in carbon mitigation, addressing the tension between net zero aspirations and economic growth. It offers insights for corporate and policy decision-making.

Porcuna-Enguix R.

This paper critically examines the effectiveness of science-based targets (SBTs), discussing their practical impact and challenges in corporate climate action.

Serrano T, Günther M, Bjørn A +1

This paper proposes a novel methodology for setting corporate climate targets based on the consumer needs that companies support. It defines a climate sustainability score for consumer products using absolute targets tied to their functions…

Bjørn A.

This paper argues that increased transparency is essential for corporate science-based targets (SBTs) to be effective. Insufficient disclosure of target-setting processes and progress reporting risks greenwashing. It calls for strengthening…