Corporate carbon reduction pledges: An effective tool to mitigate climate change?


Comello, Stephen ; Reichelstein, Julia ; Reichelstein, Stefan


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URL: https://madoc.bib.uni-mannheim.de/60318
URN: urn:nbn:de:bsz:180-madoc-603186
Document Type: Article
Year of publication: 2022
The title of a journal, publication series: Advances in Social Innovation
Volume: tba
Issue number: tba
Place of publication: Mannheim
Publishing house: Harvard Business Press
Publication language: English
Institution: Business School > Stiftungsprofessur für ABWL (Reichelstein 2018-)
License: CC BY 4.0 Creative Commons Attribution 4.0 International (CC BY 4.0)
Subject: 330 Economics
Abstract: In the intensifying public debate about limiting the harmful effects of climate change, many global corporations have recently articulated so-called “net-zero” goals for reducing and ultimately eliminating their own greenhouse gas emissions. We first examine the details of the carbon reduction goals articulated by seven large firms in different industries. The individual reduction goals are shown to vary substantially in terms of specificity and scope, largely due to variations in the measurement of carbon footprints. Particular sources of variation arise from how “gross emissions” are determined and from firms’ willingness to recognize carbon credits that offset their own emissions.

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