Net zero targets and governance: A literature review (2009-2021)

Ifigeneia Paliampelou

Chapter 5 in Handbook on Corporate Governance and Corporate Social Responsibility, 2024, pp 49-66 from Edward Elgar Publishing

Abstract: A critical aspect of carbon disclosure lies in the reporting about a company’s emission targets. Thereby, as target formulation can be ambiguous, it might be exploited for purposes of greenwashing - especially so, if labels are applied, for which no clear definition is provided. This study presents a literature review analysis of the label of ‘net zero’ targets and their governance for the years 2009-2021. This chapter reviews elements of the net zero definition and suggest a ‘net zero protocol’ within the corporate setting, which should consist of (i) transparent and standardized calculation process for GHG emissions; (ii) reporting on scope 1, 2, & 3 emissions; (iii) employment of net zero practices; (iv) cross-sectoral net zero alignment and; (v) alignment of corporate governance with sustainability disclosure. The literature review also suggests further avenues for research on corporate target-setting and especially on ‘net zero’ targets and governance.

Keywords: Business and Management; Economics and Finance; Environment; Politics and Public Policy General Academic Interest; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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