Carbon accounting for the translation of net-zero targets into business operations
本文基于Ostrom的制度分析与发展框架，以科学碳目标倡议为例，研究碳核算如何在全球脱碳目标转化为企业净零目标的过程中发挥中介作用，并识别出阻碍目标定义和决策的摩擦点。
This paper explores the translation of the global decarbonization goal into net-zero organizational targets. Building on the Institutional Analysis and Development (IAD) framework developed by Ostrom and focusing on the case of the Science-based Target Initiative (SBTi), we study how accounting mediates in this translation. The study consists of an in-depth examination of SBTi’s publicly available sources, which helped us identify and structure the subsequent analysis around four analytical dimensions: timeframe, target boundary, methods, and monitoring mechanisms. The findings of our analysis suggest that different points of friction are challenging the mediation of accounting and hindering the definition of net-zero targets and, therefore, corporate decision-making in response to climate urgency. The implications of our case spill over into recent sustainability standards, which provide a lower level of granularity in defining the technical accounting aspects of net-zero targets.