En gruppe forskere fra MIT har undersøgt hvilke tiltag, der får virksomheder til at reducere deres CO2-udledninger. Ifølge forskerne har virksomheder, der reducerer deres CO2-udledninger, særligt en ting til fælles: De har fået godkendt deres klimaregnskab af en revisor.
Til gengæld ser det ifølge forskerne ikke ud til, at virksomheder, der har fået godkendt deres klimamål af Science Based Targets initiativet (SBTi), reducerer deres udledninger: “When controlling for assurance, we do not find evidence that SBTi target-setters reduce their future emissions.”
Fra undersøgelsen: “We find that firms’ future absolute emissions are correlated with SBTi targets but not commitments. Firms that set a target reduce future emissions by 5.1%. Changes in future carbon intensity is not correlated with targets. Firms that obtain assurance reduce their future absolute emissions by 7.6% and their carbon intensity by 3.3%. In columns 5 and 6 we combine assurance and target setting. Surprisingly, the coefficients for assurance remain similar but the coefficients for targets become insignificant. This indicates that the previous finding that firms reduce future emissions after having set a target might be explained by firms that obtain assurance. Put differently, assurance seems to be a signal that firms reduce future emissions but targets are not.”
Hele undersøgelsen kan læses her.
