This paper explores the translation of the global decarbonization goal into net-zero organizational targets. Building on the Institutional Analysis and Development (IAD) framework developed by Ostrom and focusing on the case of the Science Based Targets initiative (SBTi), we study how accounting mediates in this translation. The study consists of an in-depth examination of SBTi's publicly available sources, which helped us identify and structure the subsequent analysis around four analytical dimensions: timeframe, target boundary, methods, and monitoring mechanisms. The findings of our analysis suggest that different points of friction are challenging the mediation of accounting and hindering the definition of net-zero targets and, therefore, corporate decision-making in response to climate urgency. The implications of our case spill over into recent sustainability standards, which provide a lower level of granularity in defining the technical accounting aspects of net-zero targets.

中文翻译：

---

碳会计将净零目标转化为业务运营


本文探讨了将全球脱碳目标转化为净零组织目标的过程。我们以奥斯特罗姆开发的制度分析与发展 (IAD) 框架为基础，并重点关注基于科学的目标倡议 (SBTi) 的案例，研究会计如何在这种转化中发挥作用。该研究包括对 SBTi 公开来源的深入检查，这帮助我们围绕四个分析维度确定并构建后续分析：时间框架、目标边界、方法和监测机制。我们的分析结果表明，不同的摩擦点正在挑战会计的调解，阻碍净零目标的定义，从而阻碍企业应对气候紧迫性的决策。我们案例的影响渗透到了最近的可持续发展标准中，这些标准在定义净零目标的技术会计方面提供了较低的粒度。