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Article
Publication date: 10 June 2019

Pedro Cabral Santiago Faria and Nicole Labutong

Amidst a growing interest in greenhouse gas (GHG) science-based target setting by businesses, it is becoming increasingly urgent to understand how these are set in theory…

Abstract

Purpose

Amidst a growing interest in greenhouse gas (GHG) science-based target setting by businesses, it is becoming increasingly urgent to understand how these are set in theory and in practice.

Design/methodology/approach

Using a model framework for science-based methods, the authors compare four different science-based target-setting methods: sectoral decarbonization approach, linear emission reduction to target year, GHG emissions per unit of value added and corporate finance approach to climate stabilizing targets. Input and output variables, GHG scopes, allocation principles and mathematical formulations are described, followed by a discussion of the differences and similarities between methods.

Findings

The authors show GHG emission mitigation scenarios are as important in the determination of targets as the allocation principle.

Practical implications

For this reason, businesses should apply well-bellow 2ºC scenarios with robust sectoral and regional granularity and the science community should consider the needs of these groups of stakeholders.

Social implications

Policymakers should actively support efforts by corporations to set science-based targets and ensure that the research they commission can be translated into practical action by non-party stakeholders.

Originality/value

This paper contributes to the understanding of the theory and practice of science-based targets.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

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Book part
Publication date: 8 July 2021

Amanda Williams, Katrin Heucher and Gail Whiteman

At the 2019 United Nations Climate Action Summit, the Club of Rome in collaboration with a network of global contributors issued a statement calling for nations to declare…

Abstract

At the 2019 United Nations Climate Action Summit, the Club of Rome in collaboration with a network of global contributors issued a statement calling for nations to declare a planetary emergency. The statement calls for urgent action to prevent a global crisis due to the impact of human activity on the stability of the Earth’s life-support systems. Implications of the planetary emergency pose intriguing challenges for how managers address paradoxical sustainability challenges across spatial and temporal scales. In this chapter, the authors have two aims. First, the authors show that the planetary emergency is inherently paradoxical. To do this, the authors build an embedded view of the planetary emergency and argue that it is paradoxical due to key dynamics that emerge across organizational, economic, social, and environmental systems over time. Second, the authors advance paradox theory by exploring the paradoxical nature of the planetary emergency and propose a three-sequence framework for collective action including: (1) building a view of the planetary emergency across spatial and temporal scales, (2) collectively making sense of the planetary emergency, and (3) levering a paradoxical view of the planetary emergency to ensure effective action.

Details

Interdisciplinary Dialogues on Organizational Paradox: Learning from Belief and Science, Part A
Type: Book
ISBN: 978-1-80117-184-7

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Book part
Publication date: 8 January 2021

Ben Carpenter, Catherine Manning and Adrian Henriques

Assurance and audit are a necessary part of the ecosystem for financial accounting and performance management. We may take it for granted but the role of assurance and…

Abstract

Assurance and audit are a necessary part of the ecosystem for financial accounting and performance management. We may take it for granted but the role of assurance and audit is crucial in supporting decision-making and enabling the global economy to function. However, if we want the global economy to make decisions differently, so that social and environmental value are factored into decision-making alongside financial value, then we need the same level of scrutiny and confidence in this information as well.

This chapter first outlines a short history and purpose of assurance exploring how important it is for building trust and credibility in information that is used for decision-making. It then explores accountability and how assurance doesn't play as big a role as it should in (social and environmental) impact accounting. Crucially, raising the issue that most people who experience the social and environmental impacts do not have the mechanisms to hold an organisation to account for this impact. This is creating an accountability gap and is leading to increased inequality.

This chapter then briefly outlines the current state of impact assurance including reference to key legislation and frameworks that do exist. This chapter concludes with some recommendations on how the demand for assurance of nonfinancial value can be increased and how it can be improved in terms of accuracy, completeness and most importantly so that it is being provided on behalf of the people (with little or no power) who experience the impacts.

Details

Generation Impact
Type: Book
ISBN: 978-1-78973-929-9

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Article
Publication date: 18 July 2019

Edward Millar and Cory Searcy

Ongoing environmental threats have intensified the need for firms to take big leaps forward to operate in a manner that is both ecologically sustainable and socially…

Abstract

Purpose

Ongoing environmental threats have intensified the need for firms to take big leaps forward to operate in a manner that is both ecologically sustainable and socially responsible. This paper aims to assess the degree to which firms are adopting citizen science as a tool to achieve sustainability and social responsibility targets.

Design/methodology/approach

This study applies a qualitative content analysis approach to assess the current presence of citizen science in sustainability and social responsibility reports issued by Globescan sustainability leaders and by firms ranked by the Fortune 500 and Fortune Global 500.

Findings

While the term itself is mostly absent from reports, firms are reporting on a range of activities that could be classified as a form of “citizen science.”

Practical implications

Citizen science can help firms achieve their corporate sustainability and corporate social responsibility goals and targets. Linking sustainability and social responsibility efforts to this existing framework can help triangulate corporate efforts to engage with stakeholders, collect data about the state of the environment and promote better stewardship of natural resources.

Social implications

Supporting citizen science can help firms work toward meeting UN Sustainable Development Goals, which have highlighted the importance of collaborative efforts that can engage a broad range of stakeholders in the transition to more sustainable business models.

Originality/value

This paper is the first to examine citizen science in a corporate sustainability and social responsibility context. The findings present information to support improvements to the development of locally relevant science-based indicators; real-time monitoring of natural resources and supply chain sustainability; and participatory forums for stakeholders including suppliers, end users and the broader community.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Content available
Book part
Publication date: 14 January 2019

Morgan R. Clevenger and Cynthia J. MacGregor

Abstract

Details

Business and Corporation Engagement with Higher Education
Type: Book
ISBN: 978-1-78754-656-1

Content available
Article
Publication date: 24 July 2020

Maximilian M. Spanner and Julia Wein

The purpose of this paper is to investigate the functionality and effectiveness of the Carbon Risk Real Estate Monitor (CRREM tool). The aim of the project, supported by…

Abstract

Purpose

The purpose of this paper is to investigate the functionality and effectiveness of the Carbon Risk Real Estate Monitor (CRREM tool). The aim of the project, supported by the European Union’s Horizon 2020 research and innovation program, was to develop a broadly accepted tool that provides investors and other stakeholders with a sound basis for the assessment of stranding risks.

Design/methodology/approach

The tool calculates the annual carbon emissions (baseline emissions) of a given asset or portfolio and assesses the stranding risks, by making use of science-based decarbonisation pathways. To account for ongoing climate change, the tool considers the effects of grid decarbonisation, as well as the development of heating and cooling-degree days.

Findings

The paper provides property-specific carbon emission pathways, as well as valuable insight into state-of-the-art carbon risk assessment and management measures and thereby paves the way towards a low-carbon building stock. Further selected risk indicators at the asset (e.g. costs of greenhouse gas emissions) and aggregated levels (e.g. Carbon Value at Risk) are considered.

Research limitations/implications

The approach described in this paper can serve as a model for the realisation of an enhanced tool with respect to other countries, leading to a globally applicable instrument for assessing stranding risks in the commercial real estate sector.

Practical implications

The real estate industry is endangered by the downside risks of climate change, leading to potential monetary losses and write-downs. Accordingly, this approach enables stakeholders to assess the exposure of their assets to stranding risks, based on energy and emission data.

Social implications

The CRREM tool reduces investor uncertainty and offers a viable basis for investment decision-making with regard to stranding risks and retrofit planning.

Originality/value

The approach pioneers a way to provide investors with a profound stranding risk assessment based on science-based decarbonisation pathways.

Details

Journal of European Real Estate Research , vol. 13 no. 3
Type: Research Article
ISSN: 1753-9269

Keywords

Content available
Article
Publication date: 11 December 2019

Jagadish Thaker

The purpose of this paper is to comparatively analyze how top corporations in New Zealand, Australia and the Global Fortune 500 group communicate about climate science.

Abstract

Purpose

The purpose of this paper is to comparatively analyze how top corporations in New Zealand, Australia and the Global Fortune 500 group communicate about climate science.

Design/methodology/approach

A combination of keyword count and quantitative content analysis is used to develop a reliable set of indicators to measure corporate communication about climate science.

Findings

Just a few corporations mention or explicitly agree with scientific consensus on climate change and few report science-based targets. They report more frequently on societal risks of climate change, as well as business contribution and responsibility. New Zealand based corporations generally do poor reporting compared to Australian corporations, who do as well as the biggest corporations in the world.

Research limitations/implications

There is a further need for cross-country research and for more longitudinal analysis to understand how organizations communicate about scientific issues to its stakeholders.

Practical implications

This paper can inform communication managers about the need to pay attention to how their communication, individually and in comparison with their peers, is likely interpreted by the stakeholders. Managers may attend to scientific consensus messaging to gain stakeholder approval for ambitious business actions on climate change.

Social implications

Organizations are powerful social and economic drivers. Understanding how they interpret and communicate a scientific issue has implications for public and policy discourses and outcomes.

Originality/value

This is the first paper to comparatively identify common and contextual drivers of business communication of complex scientific issues. A reliable scale to measure climate science communication by corporations will be helpful for future researchers to replicate in other sectors.

Details

Journal of Communication Management, vol. 24 no. 3
Type: Research Article
ISSN: 1363-254X

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Book part
Publication date: 30 April 2021

Anita Lavorgna

Abstract

Details

Information Pollution as Social Harm: Investigating the Digital Drift of Medical Misinformation in a Time of Crisis
Type: Book
ISBN: 978-1-80071-522-6

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Article
Publication date: 9 March 2020

Delphine Gibassier, Giovanna Michelon and Mélodie Cartel

The purpose of this paper is to review the contributions of the special issue papers while presenting four broad research avenues.

Abstract

Purpose

The purpose of this paper is to review the contributions of the special issue papers while presenting four broad research avenues.

Design/methodology/approach

The paper is based on a review of current literature on climate change and carbon accounting.

Findings

The authors propose four broad avenues for research: climate change as a systemic and social issue, the multi-layered transition apparatus for climate change, climate vulnerability and the future of carbon accounting.

Practical implications

The authors connect this study with the requested institutional changes for climate breakdown, making the paper relevant for practice and policy. The authors notably point to education and professions as institutions that will request bold and urgent makeovers.

Social implications

The authors urge academics to reconsider climate change as a social issue, requiring to use new theoretical lenses such as emotions, eco-feminism, material politics and “dispositifs” to tackle this grand challenge.

Originality/value

This paper switches the authors’ viewpoint on carbon accounting to look at it from a more systemic and social lens.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

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Book part
Publication date: 14 December 2016

Arzu Özsözgün Çalışkan and Emel Esen

Climate change is one of the most major risks facing today’s companies. Evaluating the climate change risks and opportunities which are related to a company’s operations…

Abstract

Purpose

Climate change is one of the most major risks facing today’s companies. Evaluating the climate change risks and opportunities which are related to a company’s operations is important for both the companies and their stakeholders’ sustainability, as a whole. Thereby, from theoretical perspectives, the primary objective of the chapter is to illustrate the role of integrated reporting for business in climate change and the management of the risks and opportunities associated with climate change.

Design/methodology/approach

An extensive literature research is conducted in order to understand the relationship between integrated reporting and business role in climate change and also the role of reports in managing the risks and opportunities associated with climate change.

Findings

A company that successfully addresses the way in which it affects and is affected by climate change could manage its risk properly and also provide a positive contribution to the creation of more sustainable world and governments’ climate change goals.

Research limitations/implications

The research is a theoretical study; for further studies, empirical studies can be conducted to understand the role of integrated reporting to manage the risks and opportunities associated with climate change.

Practical implications

This study may be useful for managers and governmental agencies in realizing the role between integrated reporting and its contribution to being a sustainable firm and in managing effects of climate change.

Originality/value

There is lack of studies that analyze the role of integrated reporting and the managing of risks and opportunities associated with the climate change. Examining the issue will add value to the literature in this area.

Details

Climate Change and the 2030 Corporate Agenda for Sustainable Development
Type: Book
ISBN: 978-1-78635-819-6

Keywords

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