Navigating the Net Zero Transition: Towards Improved Effectiveness of Corporate Decarbonization Strategies
通过专家访谈，研究了加速或限制企业脱碳策略有效性的因素，提出四个提升维度，为企业设计、实施和评估脱碳策略提供指导。
ABSTRACT With net zero CO 2 emissions as the benchmark for mitigating the worst impacts of climate change by mid‐century, businesses are urged to deploy robust reduction measures. However, in light of increasing emissions globally, the effectiveness of current corporate decarbonization strategies remains unclear. To identify underlying drivers of and potential solutions to this problem, this study explores the aspects that accelerate or limit the effectiveness of corporate decarbonization strategies. Through a qualitative approach based on semi‐structured expert interviews, we assessed and synthesized advantages, disadvantages, synergies and trade‐offs associated with various mitigation options. The results yield four dimensions for enhanced decarbonization effectiveness: redefining perceived impact boundaries, closing the mitigation readiness gap, integrating climate and corporate strategies and leveraging the value creation mechanisms emanating from climate action. These insights shed light on the dynamics of effective decarbonization and on how corporations may approach the design, implementation and evaluation of related strategies.