GX & Decarbonization Research

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…

Marini M.

This paper systematically reviews methodological approaches to integrate circular economy (CE) into carbon accounting in support of Science-Based Targets (SBTs). It proposes a framework to assess CE activities' impact on Scope 1, 2, and 3 e…

Joachim Peter Tilsted, Harald Buijtendijk, E Eijgelaar +2

This paper systematically assesses SBTi's sectoral aviation pathways, finding that absolute emission reductions from 2019-2035 are 31-44 percentage points smaller than global reference pathways, meaning aviation's share of global emissions …

(著者不明)

This paper critically evaluates the quality of corporate net-zero pledges, highlighting that many lack specificity and transparency. It analyzes issues such as insufficient Scope 3 coverage, missing interim targets, and credibility gaps.

(著者不明)

This paper proposes a novel metric called the Net Zero Score, a corporate sustainability rating focused solely on measuring progress toward net zero. Unlike traditional ESG ratings, it offers a simple and transparent framework for stakehold…

Vidya Srinivasan

This paper discusses how Indian corporations can adopt science-based targets (SBTs) and decarbonization strategies to align with India's 2070 net-zero goal. It emphasizes the need for policy support, transparent reporting, and cross-sector …

Bjørn A.

This review assesses emerging evidence on whether Science-Based Targets (SBTs) effectively align corporate emissions reductions with Paris Agreement goals. It examines whether SBT adoption drives actual emission cuts and identifies mechanis…

Faria P.C.S.

This paper describes four major science-based target-setting methods for corporate GHG reduction: absolute reduction, sectoral decarbonization, economic intensity, and renewable energy. It compares their characteristics and applications to …

Christopher Craig

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.…

Gifford L.

This paper examines the governance implications of science-based targets (SBTs) for climate action, focusing on both opportunities (e.g., standard-setting, accountability) and limitations (e.g., equity gaps, implementation challenges). It p…

Iain Weaver, Jesse F. Abrams, J. Oliver +3

This study audits corporate emissions targets against low-carbon pathways. Disclosures from target-setting companies cover ~20% of global CO2 emissions and 60% of market cap. Near-term targets align with aggressive net-zero scenarios, but 2…

Sá J.C.

This paper reviews the literature on Science Based Targets (SBT) and identifies factors contributing to an organization's sustainable development. It proposes a conceptual model that systematically maps the relationship between SBT adoption…

Putri W.H.

This paper examines the interconnection between Science-Based Targets (SBT) and company supply chains to enhance climate action, drawing lessons from Indonesia. It highlights how integrating SBT across supply chains can lead to more effecti…

Giesekam J.

This paper examines the effectiveness and challenges of science-based targets (SBTs). It discusses the critical role SBTs play in corporate emission reduction target setting, while highlighting issues of effectiveness and monitoring.

Quahe S.

This paper analyzes discourses surrounding science-based targets (SBTs), revealing tensions between reformist and radical approaches. It explores the political and normative implications for SBT governance, highlighting the limitations and …

Chang A.

This comment critically examines the evaluation of seven methods for setting science-based emission targets as presented in the original paper. It highlights strengths and weaknesses, and may propose improvements.

Elliott C.

This paper proposes a logical framework for climate action toward net-zero targets. It provides a conceptual foundation for coherent action plans by companies and policymakers, though lacks empirical evidence.