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解码企业的气候转型计划:对14个框架的比较分析
Astrid B Nicolajsen1, Anders Bjørn2, Tim C McAloone1
1Section of Design for Sustainability, Department of Civil and Mechanical Engineering, Technical University of Denmark, Kongens Lyngby, Denmark; Centre for Absolute Sustainability, Technical University of Denmark, Kongens Lyngby, Denmark.
Journal of environmental management
|August 26, 2025
概括
公司需要明确的气候转型计划, 这项研究确定了跨框架的核心组成部分,显示了将脱碳与商业战略和治理联系的需求增加.
科学领域:
- 环境科学
- 企业的可持续性
- 气候政策
背景情况:
- 越来越多的环境压力需要企业的气候转型计划.
- 缺乏统一的定义和有限的披露阻碍了企业的有效行动.
- 现有的框架在重点,细节性和受众方面有所不同.
研究的目的:
- 审查企业气候转型计划的突出框架.
- 确定定义过渡计划的关键组成部分,并分析披露要求.
- 了解披露如何塑造企业的脱碳期望.
主要方法:
- 分析了14个著名的企业气候转型框架.
- 将1400多份披露请求翻译成13个组成部分和38个子组成部分.
- 对框架的收和分歧进行比较分析.
主要成果:
- 尽管框架有所不同,但在过渡规划的核心要素上发现了强烈的趋同.
- 越来越多的框架要求将脱碳战略与商业规划,财务调整和治理相结合.
- 确定了过渡计划的13个关键组成部分和38个子组成部分.
结论:
- 这些发现澄清了企业对气候转型计划的披露期望.
- 为公司和政策制定者提供洞察力.
- 强调需要进一步的指导和能力建设,以支持强有力的过渡计划实施和全球气候目标.
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