Research Square (Research Square),
Journal Year:
2023,
Volume and Issue:
unknown
Published: Oct. 3, 2023
Abstract
Common
but
Differentiated
Responsibilities
and
Respective
Capabilities
(CBDR-RC)
in
mitigating
climate
change
is
a
key
component
of
the
Paris
Agreement.
Whilst
some
progress
has
been
made
on
integrating
CBDR-RC
principle
into
allocating
global
carbon
budget
between
nations,
very
little
attention
given
at
corporate
level.
Many
current
climate-target
setting
methodologies
rely
extensively
grandfathering
principles
(e.g.,
Sectoral
Decarbonisation
Approach
(SDA)),
thereby
favouring
high
emitting
incumbents.
In
this
study,
we
explore
allocation
budgets
derived
from
SDA
approach
with
allocations
based
different
equity.
We
illustrate
our
method
using
companies
cement
sector,
which
hard
to
abate
sector
crucial
for
sustainable
development
emerging
countries.
Our
comparative
exercise
clearly
shows
stark
contrast
bear
mitigation
burden
when
employing
methodology
versus
considering
The
findings
make
compelling
case
thoughtful
inclusion
equity
net
zero
governance
private
just
transition
be
realised.
Nature Reviews Earth & Environment,
Journal Year:
2024,
Volume and Issue:
5(11), P. 773 - 788
Published: Nov. 8, 2024
Human
pressures
have
pushed
the
Earth
system
deep
into
Anthropocene,
threatening
its
stability,
resilience
and
functioning.
The
Planetary
Boundaries
(PB)
framework
emerged
against
these
threats,
setting
safe
levels
to
biophysical
systems
processes
that,
with
high
likelihood,
ensure
life-supporting
Holocene-like
conditions.
In
this
Review,
we
synthesize
PB
advancements,
detailing
emergence
mainstreaming
across
scientific
disciplines
society.
nine
PBs
capture
key
functions
regulating
system.
operating
space
has
been
transgressed
for
six
of
these.
science
is
essential
prevent
further
risks
sparked
new
research
on
precision
boundaries.
development
within
planetary
boundaries
defines
sustainable
development,
informing
advances
in
social
sciences.
Each
translates
a
finite
budget
that
world
must
operate
within,
requiring
strengthened
global
governance.
adopted
by
businesses
informed
policy
world,
thinking
about
fundamental
justice
concerns,
inspired,
among
other
concepts,
commons,
health
doughnut
economics.
Future
work
increase
frequency
analyses,
and,
together
observation
data
analytics,
produce
high-resolution
real-time
state
health.
Boundary
—
which
provides
guardrails
maintain
humanity
received
widespread
societal
interest.
This
Review
outlines
thinking,
including
relevance
science,
justice,
governance,
economics
sustainability.
Sustainability,
Journal Year:
2025,
Volume and Issue:
17(2), P. 479 - 479
Published: Jan. 9, 2025
Power
sector
companies
are
crucial
in
global
decarbonization,
accounting
for
32%
of
greenhouse
gas
emissions.
Despite
frameworks
like
the
Science-Based
Targets
initiative
(SBTi),
there
is
ongoing
debate
about
adequacy
current
target-setting
methods
and
emissions
allocation.
This
paper
focuses
on
Brazil’s
diverse,
renewable-heavy
energy
mix
complex
regulatory
environment.
It
highlights
challenges
faced
by
vertically
integrated
predominantly
renewable
meeting
SBTi
goals,
despite
their
commitment
to
climate
action.
The
study
finds
that
methodology
fails
accurately
reflect
efforts
these
companies,
often
penalizing
them
beyond
control.
An
alternative
proposed
excludes
unmanageable
emissions,
aligning
targets
more
closely
with
operational
actions
while
maintaining
transparency
reporting.
A
key
finding
this
new
avoids
distortions
caused
external
factors,
ensuring
reductions
tied
company
actions.
For
power
utilities,
emphasizes
high-emission
categories
within
value
chain,
such
as
asset
construction
maintenance,
promoting
deeper
engagement
decarbonization.
tool
scenarios
were
developed,
showing
adjustments
enhance
target
accuracy,
support
reduction
provide
a
transparent
equitable
way
report
distinguishing
between
controllable
factors.
Research Square (Research Square),
Journal Year:
2025,
Volume and Issue:
unknown
Published: April 9, 2025
Abstract
Independent
assessments
and
validations
of
corporate
low-carbon
transition
strategies
offer
valuable
insights
for
investors,
governments,
other
stakeholders.
However,
inconsistencies
in
assessment
outcomes
the
same
companies
raise
questions
about
differences
between
methodologies.
This
article
addresses
this
issue
by
analysing
methodological
design
choices
ten
regularly
updated
strategy
with
publicly
available
methodologies
results.
These
include
Science
Based
Targets
initiative
Transition
Pathways
Initiative.
We
developed
a
framework
to
assess
initiatives’
overall
set-up,
selection
criteria,
depth
transparency
criterion-specific
assessment.
To
illustrate
differences,
we
compare
major
global
company.
Our
findings
reveal
heterogeneity
key
parameters,
notably
component
coverage,
weighting
per
criterion.
Most
initiatives
greenhouse
gas
mitigation
targets,
but
their
vary.
Other
such
as
companies’
approach
residual
emissions,
board
oversight,
consideration
just
transition,
were
found
be
covered
considerably
fewer
assessments.
reflect
trade-offs
breadth,
depth,
analysis
frequency.
No
single
provides
comprehensive,
in-depth
consistently
up-to-date
more
than
1000
companies.
composite
assessments,
which
integrate
multiple
sources,
are
emerging
an
addressing
gaps
criteria
coverage
while
maintaining
each
recommends
that
users
interpret
them
context
underlying
methodology
critically,
considering
unique
purposes,
strengths
limitations.
Climate,
Journal Year:
2025,
Volume and Issue:
13(5), P. 88 - 88
Published: April 29, 2025
Corporate
climate
transition
is
one
of
the
greatest
challenges
and
opportunities
21st
century,
shaping
future
business
sustainability
aligning
economic
growth
with
global
environmental
goals.
This
article
aims
to
identify
main
barriers,
opportunities,
best
practices
associated
implementation
corporate
plans.
Based
on
a
review
studies
from
leading
databases—Scopus,
Web
Science,
ScienceDirect,
Google
Scholar—the
research
categorizes
barriers
into
economic,
financial,
political,
regulatory,
cultural,
organizational,
technological
dimensions.
Opportunities
are
grouped
areas
like
sustainable
finance,
innovation,
resilience
building.
Best
organized
clusters,
notably
governance,
energy
efficiency,
social
equity,
just
frameworks.
In
addition
advancing
academic
understanding,
this
study
offers
practical
implications
for
key
stakeholders.
Financial
institutions
can
use
these
findings
develop
climate-aligned
financial
products
tailored
realities.
Policymakers
improve
regulatory
frameworks
foster
remove
legislative
barriers.
Companies
empowered
refine
their
strategies,
address
operational
constraints,
explore
new
sustainability-driven
opportunities.
By
integrating
scientific
insights
real-world
applicability,
contributes
more
holistic
understanding
transition,
bridging
actionable
pathways
businesses,
actors,
public
decision-makers.
Achieving
the
long-term
temperature
goal
of
Paris
Agreement
relies
on
every
actor
maximising
their
effort
to
reduce
emissions.
Generic
targets
claiming
a
basis
in
science
have
been
used
justify
inequitable
efforts
that
insufficiently
stretch
ambition
best-resourced
countries
and
companies.
