Balancing simplicity and complexity through corporate emissions benchmarking

Saphira Rekker (), Kaya Axelsson, Anders Bjørn, Chris Greig, Richard Heede, Matthew J. Hornsey, Jacquelyn E. Humphrey, Matthew Ives, David Kampmann, Mark Roelfsema, Adrien Rose, Sue-Lyn Stubbs and Belinda Wade
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Saphira Rekker: University of Queensland
Kaya Axelsson: University of Oxford
Anders Bjørn: Technical University of Denmark
Chris Greig: Princeton University
Richard Heede: Climate Accountability Institute
Matthew J. Hornsey: University of Queensland
Jacquelyn E. Humphrey: University of Queensland
Matthew Ives: University of Oxford
David Kampmann: University of Oxford
Mark Roelfsema: Utrecht University
Adrien Rose: University of Oxford
Sue-Lyn Stubbs: University of Queensland
Belinda Wade: University of Queensland

Nature Climate Change, 2025, vol. 15, issue 11, 1127-1129

Abstract: Standardized quantitative emissions benchmarking is essential for corporate climate accountability, yet recent literature has critiqued this approach. We argue for structured pluralism with budget compliance — balancing methodological flexibility while preserving the disciplining power of carbon budgets.

Date: 2025
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DOI: 10.1038/s41558-025-02467-y

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