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- Quahe, Sasha, 1993-, et al.
(författare)
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Framing science-based targets : Reformist and radical discourses in an Earth system governance initiative
- 2023
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Ingår i: Earth System Governance. - 2589-8116. ; 18
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Tidskriftsartikel (refereegranskat)abstract
- Science-Based Targets (SBTs) are being developed for companies to contribute to global sustainability goals, including for ‘nature’. The literature has not yet explored multiple understandings of SBTs. We adopt an interpretive approach, using Q methodology to explore framings of SBTs amongst 22 scientists and practitioners engaged in SBT development. Results show two distinct framings: ‘we need science-based targets to help economic systems move towards global sustainability’ and ‘the system itself is unsustainable and needs to change – science-based targets can help’, with areas of agreement and disagreement. They lean towards reformist or radical discourse, at times weaving them together. What kinds of ‘transformation’, if any, are SBTs capable of driving? Conceptualising SBTs as a boundary object, we suggest that sustainability transformations involve paradoxical tensions, including where actors appeal to the powerful to drive change, but this inhibits the most radical discourses. We conclude with potential implications for sustainability science and governance.
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| 2. |
- Wassénius, Emmy, 1991-, et al.
(författare)
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Essential environmental impact variables : A means for transparent corporate sustainabilityreporting aligned with planetary boundaries
- 2024
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Ingår i: One Earth. - 2590-3330 .- 2590-3322. ; 7:2, s. 211-225
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Tidskriftsartikel (refereegranskat)abstract
- Despite numerous pledges to the contrary, corporate activities are inflicting environmental harm and are pushing the Earth system toward and beyond planetary boundaries. Several sustainability accounting frameworks exist, designed to track corporate environmental impacts through corporate reporting, and there is currently a push toward standardization of these. However, most sustainability accounting frameworks still fail to fully capture the connections between corporate activities and impacts, as they depart from what is important for the companies (materiality assessments) and often rely on relative metrics. Here, we propose 15 essential environmental impact variables (EEIVs), applicable to all sectors, based on absolute metrics and what is essential for staying within the planetary boundaries. We argue that standardization must rather depart from these underlying premises. By designing EEIVs for seven primary industries with large environmental footprints and demonstrating the operationality via the aquaculture sector, we show how EEIVs efficiently identify the most important corporate impact information while increasing transparency between companies and stakeholders, thus enabling external assessment of corporate sustainability.
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