Transparency on the Path to Net-Zero

Comello, Stephen ; Reichelstein, Julia ; Reichelstein, Stefan

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URN: urn:nbn:de:bsz:180-madoc-619737
Document Type: Working paper
Year of publication: 2022
Place of publication: Mannheim
Publication language: English
Institution: Business School > Stiftungsprofessur für ABWL (Reichelstein 2018-)
Subject: 330 Economics
Abstract: As governments around the world reaffirm their commitments to reduce carbon emissions at national levels, numerous corporations have recently issued their own carbon reduction pledges. Such corporate "Net-Zero by 20xx" commitments doubled in 2020 and, leading up to the IPCC COP26 meeting, showed no sign of letting up in 2021. According to one recent count, about 20% of the largest 2,000 global firms have now made such pledges.1 With pressure from institutional investors, customers and employees building, such net-zero pledges deliver an immediate public relations win, as the firm acknowledges its corporate social responsibility and claims a “green mantle” for the business.

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