Reviewing the Integration of Distributive Justice in the Implementation of Science‐Based Targets: A Systematic Literature Review
这篇系统性文献综述分析了2015至2024年间96篇文章，探讨公司科学碳目标如何融入分配正义原则，发现目标范围狭窄、忽视社会与环境相互依赖、科学标签争议及政策参与不足等问题，并提出了提升企业气候承诺合法性与有效性的路径。
ABSTRACT This systematic literature review (SLR), guided by the PSALSAR framework, investigates how corporate science‐based targets (SBTs) incorporate distributive justice, amid a growing shift of responsibility from public to private sectors. By analysing 96 articles published between 2015 and 2024, this SLR addresses a critical research gap in the systemic integration of distributive justice principles within SBT design and implementation. The findings reveal four factors undermining the legitimacy and effectiveness of SBTs: the narrow scope of SBT goals and methods, the neglect of social and environmental interdependencies, the contested ‘science‐based’ label and insufficient policy involvement. In a novel way, this SLR links distributive justice and corporate climate governance to the knowledge‐to‐action (KTA) system, showing how inadequate interactions between science, policy and practice hinder equity. This SLR contributes to theory and practice by conceptualising justice within the SBT framework and identifying pathways to more legitimate, transparent and effective corporate climate commitments.