Corporate greenhouse gas (GHG) emissions’ data is crucial for identifying the main sources of climatic changes, investigating causal mechanisms, and monitoring progress toward achieving agreed targets. However, more research is needed that investigates the availability, accuracy, accountability, honesty, integrity, deceptiveness, prudence, relevance, and ‘investability’ of self-reported and/or third-party curated corporate GHG emissions data and any ethical dilemmas inherent in the process of estimating and reporting GHG emissions.
With the objective to “derive academically sound suggestions that will grant investors, policymakers and regulators a more informed appraisal of emission data and related carbon risks, regardless of whether these are self-reported by corporations or curated by third parties”, Prof. Dr. Busch and colleagues combined several recent articles in a “Thematic Symposium on Corporate Greenhouse Gas Emissions’ Reporting, Accountability and Integrity” published in the Journal of Business Ethics.
In their editorial the authors conclude that significant progress in at least four areas is needed to ensure a science-led just transition: (1) estimation of GHG emissions in the absence of effective disclosure legislation; (2) regulation of GHG emissions disclosure; (3) auditing and assurance of disclosed GHG emissions; and (4) understanding of a fair and just climate transition path itself.
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