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Erscheinungsjahr: 
2021
Schriftenreihe/Nr.: 
ZEW Discussion Papers No. 21-052
Verlag: 
ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung, Mannheim
Zusammenfassung: 
In the intensifying public debate about limiting the harmful effects of climate change, many global corporations have recently articulated so-called 'net-zero' goals for reducing and ultimately eliminating their own greenhouse gas emissions. We first examine the details ofthe carbon reduction goals articulated by seven large firms in different industries. The individual reduction goals are shown to vary substantially in terms of specificity and scope, largely due to variations in the measurement of carbon footprints. Particular sources of variation arise from how 'gross emissions' are determined and from firms' willingness to recognize carbon credits that offset their own emissions.
Schlagwörter: 
Carbon Emissions
corporate reporting
net-zero goals
carbon offsets
JEL: 
Q28
Q40
M41
M48
Dokumentart: 
Working Paper

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