GX & Decarbonization Research

Ryan Meintjes, Laurence L. Delina

Using 27 interviews and crisp-set QCA, this study explains why apparel and footwear suppliers in Bangladesh and China do not formally engage with the SBTi despite brand pressure. Drawing on Diffusion of Innovations, it shows that the same i…

Ayoub A.N.

This study develops a low-carbon roadmap investment strategy for commercial organisations with multi-site properties to meet Science Based Targets. It integrates cross-site emission reduction measures with capital planning, offering a frame…

Schüder M.

This study examines whether board gender diversity influences a firm's decision to engage with the Science-Based Targets initiative (SBTi). It empirically tests how corporate governance structure, particularly board diversity, shapes the ad…

Chiu, Ming-Cheng

This report dissects the Ongoing Emissions Responsibility (OER) framework newly introduced in SBTi Corporate Net-Zero Standard V2.0 (June 2026), quantifying its cost structure and assessing impacts on Taiwanese firms. It finds OER recogniti…

Petter Dahlström, Hans Lööf, Maziar Sahamkhadam +1

An empirical study examining how Science Based Targets initiative (SBTi) commitment or validation relates to the cross-section of stock returns. It links corporate climate target-setting to capital-market pricing, framing SBTi adoption as a…

Carvalho A.

This paper examines the sustainable impact that adopting Science Based Targets (SBTs) has on organisations. It appears to discuss how SBTi-aligned target-setting shapes corporate decarbonisation strategy, governance and disclosure. No abstr…

Kılkış Ş.

This paper examines frameworks and challenges for city-company collaboration to set aligned science-based targets (SBTs). It emphasizes multi-stakeholder cooperation in climate action and may facilitate policy-business alignment.

Feleki E.

This paper applies Science-Based Targets (SBT) methodology to set emission reduction trajectories for Mediterranean cities, outlining pathways toward climate neutrality by 2050. It examines the feasibility and challenges of urban SBT adopti…

William Diebel, Robert D. Klassen

For large firms, most emissions occur in supply chains, yet few commit to SBTi. Using an attention-based view, this study argues supply chain operations create attentional structures that shape commitment to Scope 3 targets. Analyzing 13,66…

Shagufta Parveen, Paolo Coccorese, Muhammad Umer

Using a panel of 1,265 European firms, this study compares the associations of SBTi adoption and EU ETS exposure with carbon emission intensity. SBTi is linked to 25-28% lower intensity, EU ETS to about 7%, with a complementary interaction.…

Moshrefi S.

This paper proposes a framework for future-oriented environmental impact assessment of companies that incorporates Science-Based Targets (SBT). Unlike traditional backward-looking assessments, it integrates future emission reduction goals t…

Broman G.I.

This paper proposes a strategic framework for sustainable development, integrating tools such as SDGs, planetary boundaries, circular economy, and science-based targets into an operating system. It aims to systematize organizational sustain…

Ben-Amar W.

This paper empirically examines whether firms with science-based targets (SBTs) exhibited superior financial performance during the COVID-19 crisis. It suggests that SBTs may serve as a signal of resilience and commitment to stakeholders, p…

Andersen I.

This paper defines 'science-based targets' (SBTs), discussing their requirements and the importance of corporate GHG reduction goals being grounded in scientific evidence. It examines how the SBT framework enhances corporate accountability …

Philip Nuss, Susanna Paleari, Veronique Van Hoof +4

This review synthesizes literature (2000–2025) on science-based targets for material use and European policy documents, identifying three approaches: retrospective boundaries, materials availability, and impact-based. Impact-based approache…

Hasan Tutar

This paper empirically analyzes how setting science-based climate targets (SBTs) reshapes corporate investment composition. It suggests that digital-intensive firms respond differently to SBT commitments, offering insights into how climate …

Moshrefi S.

This paper examines the limits of eco-efficiency improvements in product technologies for achieving science-based targets (SBTs). It likely argues that technological improvements alone may be insufficient, necessitating changes in business …

William Craft, Philip Oldfield, Mehdi Robati +1

This paper proposes a method to assess whether building embodied emissions align with future climate pathways. It provides a framework for measuring building-sector performance and defining science-based targets (SBTs), addressing the often…

Romito S.

This paper empirically analyzes the impact of corporate participation in the Science Based Targets initiative (SBTi) on actual environmental performance. It evaluates the emission reduction effects of participating firms and tests the effec…

Bjørn A.

This paper argues that the use of renewable energy certificates (RECs) in corporate science-based targets (SBTs) can undermine the integrity of these targets. It contends that over-reliance on RECs may lead to apparent achievements without …