Skip to main content
Erschienen in: Journal of Business Ethics 4/2023

30.01.2023 | Editorial

Corporate Greenhouse Gas Emissions’ Data and the Urgent Need for a Science-Led Just Transition: Introduction to a Thematic Symposium

verfasst von: Timo Busch, Charles H. Cho, Andreas G. F. Hoepner, Giovanna Michelon, Joeri Rogelj

Erschienen in: Journal of Business Ethics | Ausgabe 4/2023

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Excerpt

“[T]he consequences for climate policy and for sharing the responsibility of reducing global CO 2 emissions can only be drawn in combination with judgments about equity, fairness, the value of future generations and our attitude towards risk.” Knutti & Rogelj (2015: 361)

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Fußnoten
3
A recent special issue, co-edited by one of the editors of this Thematic Symposium, provides a range relevant studies on this topic—see editorial for a summary (Cho et al., 2022).
 
4
MSCI (2020). Scope 3 Carbon Emissions: Seeing the Full Picture. Retrieved from: https://​www.​msci.​com/​www/​blog-posts/​scope-3-carbon-emissions-seeing/​02092372761.​
 
5
BSR (2020). Climate Action in the Value Chain: Reducing Scope 3 Emissions and Achieving Science-Based Targets. Retrieved from: https://​www.​bsr.​org/​en/​our-insights/​report-view/​scope-3-emissions-science-based-targets-climateaction-value-chain.​
 
Literatur
Zurück zum Zitat Ballou, B., Chen, P.-C., Grenier, J. H., & Heitger, D. L. (2018). Corporate social responsibility assurance and reporting quality: Evidence from restatements. Journal of Accounting and Public Policy, 37(2), 167–188.CrossRef Ballou, B., Chen, P.-C., Grenier, J. H., & Heitger, D. L. (2018). Corporate social responsibility assurance and reporting quality: Evidence from restatements. Journal of Accounting and Public Policy, 37(2), 167–188.CrossRef
Zurück zum Zitat Busch, T. (2011). Which emissions do we need to account for in corporate carbon performance? Journal of Industrial Ecology, 15(1), 160–163.CrossRef Busch, T. (2011). Which emissions do we need to account for in corporate carbon performance? Journal of Industrial Ecology, 15(1), 160–163.CrossRef
Zurück zum Zitat Busch, T. (2019). Markets must back climate mitigation. Nature, 571, 36.CrossRef Busch, T. (2019). Markets must back climate mitigation. Nature, 571, 36.CrossRef
Zurück zum Zitat Busch, T., Bauer, R., & Orlitzky, M. (2016). Sustainable development and financial markets—old paths and new avenues. Business & Society, 55(3), 303–329.CrossRef Busch, T., Bauer, R., & Orlitzky, M. (2016). Sustainable development and financial markets—old paths and new avenues. Business & Society, 55(3), 303–329.CrossRef
Zurück zum Zitat Busch, T., Johnson, M., & Pioch, T. (2022). Corporate carbon performance data: Quo vadis? Journal of Industrial Ecology, 26(1), 350–363.CrossRef Busch, T., Johnson, M., & Pioch, T. (2022). Corporate carbon performance data: Quo vadis? Journal of Industrial Ecology, 26(1), 350–363.CrossRef
Zurück zum Zitat Cho, C. H., Kajüter, P., & Stacchezzini, R. (2022). The future of corporate reporting. Accounting in Europe, 19(1), 1–6.CrossRef Cho, C. H., Kajüter, P., & Stacchezzini, R. (2022). The future of corporate reporting. Accounting in Europe, 19(1), 1–6.CrossRef
Zurück zum Zitat Cho, C. H., Michelon, G., Patten, D. M., & Roberts, R. W. (2014). CSR report assurance in the United States: An empirical investigation of determinants and effects. Sustainability Accounting, Management and Policy Journal, 5(2), 130–148.CrossRef Cho, C. H., Michelon, G., Patten, D. M., & Roberts, R. W. (2014). CSR report assurance in the United States: An empirical investigation of determinants and effects. Sustainability Accounting, Management and Policy Journal, 5(2), 130–148.CrossRef
Zurück zum Zitat Fouquet, R. (2016). Historical energy transitions: Speed, prices and system transformation. Energy Research & Social Science, 22, 7–12.CrossRef Fouquet, R. (2016). Historical energy transitions: Speed, prices and system transformation. Energy Research & Social Science, 22, 7–12.CrossRef
Zurück zum Zitat Greenwood, M., & Freeman, R. E. (2018). Deepening ethical analysis in business ethics. Journal of Business Ethics, 147(1), 1–4.CrossRef Greenwood, M., & Freeman, R. E. (2018). Deepening ethical analysis in business ethics. Journal of Business Ethics, 147(1), 1–4.CrossRef
Zurück zum Zitat Hoepner, A. G. F., Masoni, P., Kramer, B., Slevin, D., Hoerter, S, Ravanel, C., Viñes Fiestas, H., Lovisolo, S., Wilmotte, J.-Y., Latini, P., Fettes, N., Kidney, S., Dixson-Decleve, S., Claquin, T., Blasco, J. L., Kusterer, T., Martínez Pérez, J., Suttor Sorel, L., Löffler, K., Vitorino, E., Pfaff, N., Brockmann, K. L., Micilotta, F., Coeslier, M., Menou, V., Aho, A., Fabian, N., Philipova, E., Hartenberger, U., Lacroix, M., Baumgarts, M., Bolli, C., Pinto, M., Bukowski, M. & Krimphoff, J. (2019) ‘TEG Final Report on Climate Benchmarks and Benchmarks’ ESG Disclosure’ Brussels: European Commission. Hoepner, A. G. F., Masoni, P., Kramer, B., Slevin, D., Hoerter, S, Ravanel, C., Viñes Fiestas, H., Lovisolo, S., Wilmotte, J.-Y., Latini, P., Fettes, N., Kidney, S., Dixson-Decleve, S., Claquin, T., Blasco, J. L., Kusterer, T., Martínez Pérez, J., Suttor Sorel, L., Löffler, K., Vitorino, E., Pfaff, N., Brockmann, K. L., Micilotta, F., Coeslier, M., Menou, V., Aho, A., Fabian, N., Philipova, E., Hartenberger, U., Lacroix, M., Baumgarts, M., Bolli, C., Pinto, M., Bukowski, M. & Krimphoff, J. (2019) ‘TEG Final Report on Climate Benchmarks and Benchmarks’ ESG Disclosure’ Brussels: European Commission.
Zurück zum Zitat Hoepner, A. G. F., Majoch, A. A. A., & Zhou, X. (2021). Does an asset owner’s institutional setting influence its decision to sign the principles for responsible investment? Journal of Business Ethics, 168(2), 389–414.CrossRef Hoepner, A. G. F., Majoch, A. A. A., & Zhou, X. (2021). Does an asset owner’s institutional setting influence its decision to sign the principles for responsible investment? Journal of Business Ethics, 168(2), 389–414.CrossRef
Zurück zum Zitat Hoepner, A. G. F., & Rogelj, J. (2021). Emissions estimations should embed precautionary principle. Nature Climate Change, 11, 638–640.CrossRef Hoepner, A. G. F., & Rogelj, J. (2021). Emissions estimations should embed precautionary principle. Nature Climate Change, 11, 638–640.CrossRef
Zurück zum Zitat Hoepner, A. G. F., & Schopohl, L. (2018). On the price of morals in markets: An empirical study of the Swedish AP-funds and the Norwegian government pension fund. Journal of Business Ethics, 151(3), 665–692.CrossRef Hoepner, A. G. F., & Schopohl, L. (2018). On the price of morals in markets: An empirical study of the Swedish AP-funds and the Norwegian government pension fund. Journal of Business Ethics, 151(3), 665–692.CrossRef
Zurück zum Zitat Hoepner, A. G. F., & Schopohl, L. (2020). State pension funds and corporate social responsibility: Do beneficiaries’ political values influence funds’ investment decisions? Journal of Business Ethics, 165(3), 489–516.CrossRef Hoepner, A. G. F., & Schopohl, L. (2020). State pension funds and corporate social responsibility: Do beneficiaries’ political values influence funds’ investment decisions? Journal of Business Ethics, 165(3), 489–516.CrossRef
Zurück zum Zitat Hoepner, A. G. F., & Yu, P. S. (2018). Responsible investors and company standards: Follow the money to rate the raters. In D. C. Poff & A. C. Michalos (Eds.), Encyclopedia of Business and Professional Ethics. Heidelberg: Springer. Hoepner, A. G. F., & Yu, P. S. (2018). Responsible investors and company standards: Follow the money to rate the raters. In D. C. Poff & A. C. Michalos (Eds.), Encyclopedia of Business and Professional Ethics. Heidelberg: Springer.
Zurück zum Zitat King, L., & Gish, E. (2015). Marketizing social change: Social shareholder activism and responsible investing. Sociological Perspectives, 58(4), 711–730.CrossRef King, L., & Gish, E. (2015). Marketizing social change: Social shareholder activism and responsible investing. Sociological Perspectives, 58(4), 711–730.CrossRef
Zurück zum Zitat Klaaßen, L., & Stoll, C. (2021). Harmonizing corporate carbon footprints. Nature Communications, 12(6149), 1–13. Klaaßen, L., & Stoll, C. (2021). Harmonizing corporate carbon footprints. Nature Communications, 12(6149), 1–13.
Zurück zum Zitat Knutti, R., & Rogelj, J. (2015). The legacy of our CO2 emissions: A clash of scientific facts, politics and ethics. Climatic Change, 133(3), 361–373.CrossRef Knutti, R., & Rogelj, J. (2015). The legacy of our CO2 emissions: A clash of scientific facts, politics and ethics. Climatic Change, 133(3), 361–373.CrossRef
Zurück zum Zitat Liesen, A., Figge, F., Hoepner, A. G. F., & Patten, D. M. (2017). Climate change and asset prices: Are corporate carbon disclosure and performance priced appropriately? Journal of Business Finance & Accounting, 44(1&2), 35–62.CrossRef Liesen, A., Figge, F., Hoepner, A. G. F., & Patten, D. M. (2017). Climate change and asset prices: Are corporate carbon disclosure and performance priced appropriately? Journal of Business Finance & Accounting, 44(1&2), 35–62.CrossRef
Zurück zum Zitat Liesen, A., Hoepner, A. G. F., Patten, D. M., & Figge, F. (2015). Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. Accounting, Auditing & Accountability Journal, 28(7), 1047–1074.CrossRef Liesen, A., Hoepner, A. G. F., Patten, D. M., & Figge, F. (2015). Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. Accounting, Auditing & Accountability Journal, 28(7), 1047–1074.CrossRef
Zurück zum Zitat Mallin, C., Michelon, G., & Raggi, D. (2013). Monitoring intensity and stakeholders’ orientation: How does governance affect social and environmental disclosure. Journal of Business Ethics, 114(1), 29–43.CrossRef Mallin, C., Michelon, G., & Raggi, D. (2013). Monitoring intensity and stakeholders’ orientation: How does governance affect social and environmental disclosure. Journal of Business Ethics, 114(1), 29–43.CrossRef
Zurück zum Zitat McKinnon, C. (2015). Climate justice in a carbon budget. Climatic Change, 133(3), 375–384.CrossRef McKinnon, C. (2015). Climate justice in a carbon budget. Climatic Change, 133(3), 375–384.CrossRef
Zurück zum Zitat Michelon, G., Patten, D. M., & Romi, A. M. (2019). Creating legitimacy for sustainability assurance practices: Evidence from sustainability restatements. European Accounting Review, 28(2), 395–422.CrossRef Michelon, G., Patten, D. M., & Romi, A. M. (2019). Creating legitimacy for sustainability assurance practices: Evidence from sustainability restatements. European Accounting Review, 28(2), 395–422.CrossRef
Zurück zum Zitat Michelon, G., Rodrigue, M., & Trevisan, E. (2020). The marketization of a social movement: Activists, shareholders and CSR disclosure. Accounting Organizations & Society, 80, 101074.CrossRef Michelon, G., Rodrigue, M., & Trevisan, E. (2020). The marketization of a social movement: Activists, shareholders and CSR disclosure. Accounting Organizations & Society, 80, 101074.CrossRef
Zurück zum Zitat O’ Dwyer, B. (2003). Conceptions of corporate social responsibility: The nature of managerial capture. Accounting, Auditing & Accountability Journal, 16(4), 523–557.CrossRef O’ Dwyer, B. (2003). Conceptions of corporate social responsibility: The nature of managerial capture. Accounting, Auditing & Accountability Journal, 16(4), 523–557.CrossRef
Zurück zum Zitat Rekker, S., Ives, M. C., Wade, B., Webb, L., & Greig, C. (2022). Measuring corporate Paris Compliance using a strict science-based approach. Nature Communications, 13(4441), 1–11. Rekker, S., Ives, M. C., Wade, B., Webb, L., & Greig, C. (2022). Measuring corporate Paris Compliance using a strict science-based approach. Nature Communications, 13(4441), 1–11.
Zurück zum Zitat Rivière-Giordano, G., Giordano-Spring, S., & Cho, C. H. (2018). Does the level of assurance statement on environmental disclosure affect investor assessment? An experimental study. Sustainability Accounting, Management and Policy Journal, 9(3), 336–360.CrossRef Rivière-Giordano, G., Giordano-Spring, S., & Cho, C. H. (2018). Does the level of assurance statement on environmental disclosure affect investor assessment? An experimental study. Sustainability Accounting, Management and Policy Journal, 9(3), 336–360.CrossRef
Zurück zum Zitat Stern, N., & Taylor, C. (2007). Climate change: Risk, ethics and the Stern review. Science, 317(5835), 203–204.CrossRef Stern, N., & Taylor, C. (2007). Climate change: Risk, ethics and the Stern review. Science, 317(5835), 203–204.CrossRef
Zurück zum Zitat Van den Berg, N. J., & van Soest, H. L. (2020). Implications of various effort-sharing approaches for national carbon budgets and emission pathways. Climatic Change, 162, 1805–1822.CrossRef Van den Berg, N. J., & van Soest, H. L. (2020). Implications of various effort-sharing approaches for national carbon budgets and emission pathways. Climatic Change, 162, 1805–1822.CrossRef
Metadaten
Titel
Corporate Greenhouse Gas Emissions’ Data and the Urgent Need for a Science-Led Just Transition: Introduction to a Thematic Symposium
verfasst von
Timo Busch
Charles H. Cho
Andreas G. F. Hoepner
Giovanna Michelon
Joeri Rogelj
Publikationsdatum
30.01.2023
Verlag
Springer Netherlands
Erschienen in
Journal of Business Ethics / Ausgabe 4/2023
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI
https://doi.org/10.1007/s10551-022-05288-7

Weitere Artikel der Ausgabe 4/2023

Journal of Business Ethics 4/2023 Zur Ausgabe

Premium Partner