可持续性评级方案是否捕捉了气候目标?

Do Sustainability Rating Schemes Capture Climate Goals?

BUSINESS & SOCIETY · 2019
被引 54
人大 A-ABS 3

中文导读

评估了九种投资者使用的和三种学术研究中常用的可持续性评级方案,发现大多数方案考虑了企业温室气体排放,但只有少数按科学目标进行基准测试,且无一将气候指标与2°C目标直接挂钩。

Abstract

The 2015 Paris Agreement set a global warming limit of 2°C above preindustrial levels. Corporations play an important role in achieving this objective, and methods have recently been developed to map global climate targets to specific industries, and individual corporations within those industries. In this article, we assess whether Sustainability ratings capture corporate performance in meeting the 2°C target. We analyze nine rating schemes used by investors and three commonly used in academic studies. Most rating schemes do consider corporate greenhouse gas emissions in their analysis, whereas only a minority scale emissions by factors that have the potential to allow benchmarking against science-based targets. None take the final step of mapping climate indicators against the 2°C target. Furthermore, we find a lack of consistency in the climate change ratings of the databases used in academic studies. These results are concerning in the context of being able to meet global climate change goals.

可持续性评级气候变化企业温室气体排放巴黎协定