...Antonio J. Mateo-Márquez; José M. González-González; Constancio Zamora-Ramírez Purpose This paper aims to analyze the influence of organizational and contextual factors on companies’ decisions to set absolute emissions targets and science-based targets (SBTs). Design/methodology/approach...

...) discuss how this could be improved. Second, Faria and Labutong (2020) discuss the different methods of the much need science-based targets. Last, Revellino (2020) and Faria (2020) engage in the discussion of “avoided emissions” and their role in the future of a climate-ready world...

...Pedro Cabral Santiago Faria; Nicole Labutong Purpose Amidst a growing interest in greenhouse gas (GHG) science-based target setting by businesses, it is becoming increasingly urgent to understand how these are set in theory and in practice. Design/methodology/approach Using a model framework...