The target-setting process in the CO2 Performance Ladder: does it lead to ambitious goals for carbon dioxide emission reduction?

Rietbergen, Martijn; Rheede, A. van; Blok, Kornelis

doi:10.1016/j.jclepro.2014.09.046

Cited by 33 publications

(26 citation statements)

References 30 publications

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“…Similar to prior studies on firm-level target-setting [25,41], we examine the variables via content and data analysis. Various statistical methods are employed to analyze the difference between the EU firms and the US firms, including the nonparametric Wilcoxon rank sum test, the two-proportion z-test, and the t-test.…”

Section: Methodsmentioning

confidence: 99%

“…Researchers suggested that setting firm-level emission targets would be a critical step in attaining national and global climate goals, and proposed a methodology to derive the firm-level targets [5]. The target-setting procedure of firms has also been analyzed in detail under specific energy management and carbon accounting schemes [41]. The study argued that the target-setting process should be improved to incorporate well-defined criteria and complete conformity checks.…”

Section: Literature Reviewmentioning

confidence: 99%

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A Comparative Study of Firm-Level Climate Change Mitigation Targets in the European Union and the United States

Wang

2017

Sustainability

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While the debate on global and national carbon emission targets has dominated every major climate change conference, setting firm-level climate change mitigation targets has become an increasingly important issue. In this paper we present illustrative evidence on cross-country and cross-industry differences of the firm-level mitigation targets among some of the largest corporations in the European Union (EU) and the United States (US) with regard to five aspects, i.e., target adoption, target metric, target scope, target stringency, and target completion. We find that overall 25% of the firms have not set up emission targets. The EU firms are significantly more likely to use intensity targets than the US firms. The EU firms are twice as likely as the US firms to incorporate indirect emissions from the supply chain into the scope of their targets. The Energy and Materials sectors in the EU set significantly more stringent targets than their US counterparts. The energy sectors of the EU and the US in general have not made satisfactory progress toward accomplishment of the targets. Based on these findings, we discuss the most pressing issues that should be addressed by policymakers and firm managers in different regions and sectors with regard to target-setting.

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Section: Methodsmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

A Comparative Study of Firm-Level Climate Change Mitigation Targets in the European Union and the United States

Wang

2017

Sustainability

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“…Rietbergen and Blok (2013) claimed that CO 2 emissions of participating companies could potentially be reduced by 0.8-1.5 %/year in absolute terms, which would be sufficient to keep up the pace with the annual reduction rate necessary to remain below the 2020 Dutch emission ceiling for sectors not participating in the European Union emission trading scheme (EU-ETS). Rietbergen et al (2014) concluded that the target-setting process in the CO 2 PL did not necessarily lead to the establishment of the most ambitious goals for CO 2 emission reduction. These aforementioned papers did not address the impact of the CO 2 PL on improving energy management.…”

Section: Literature Review On the Co 2 Plmentioning

confidence: 99%

“…Table 2 provides an overview of the target types and levels for each company. For further insights in the process of setting CO 2 emission reduction targets, see an earlier study by Rietbergen et al (2014).…”

Section: Setting Co 2 Emission Reduction Targetsmentioning

confidence: 99%

Improving energy and carbon management in construction and civil engineering companies—evaluating the impacts of the CO2 Performance Ladder

2016

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In the Netherlands, the CO 2 Performance Ladder has been introduced as an energy management programme to facilitate continuous energy efficiency and carbon performance improvement in non-industrial sectors. This paper addresses the question: 'What is the impact of the CO 2 Performance Ladder on improving energy and carbon management and reducing CO 2 emissions in construction and civil engineering firms'. The research was based on interviews, descriptive analysis of energy efficiency and CO 2 emission reduction measures and quantitative analysis of CO 2 emission reductions. The research results indicate that the CO 2 Performance Ladder has improved various energy management practices at administrative level, while internalization of energy management practices at lower levels in the organization has just gradually started. Companies have implemented a wide range of new energy efficiency and CO 2 emission reduction measures. However, most measures only affected supporting business processes instead of companies' core processes. About 30-50 % of these measures have been identified as additional. Green electricity purchasing and the adoption of behavioural measures were particularly stimulated. The annual CO 2 emission reduction rate due to energy efficiency improvement and fuel switching amounted to 3.2 %/year (2010)(2011)(2012)(2013). First estimates suggest that about 1.0-1.6 %/year of these CO 2 emission reductions can be attributed to the CO 2 Performance Ladder. However, these figures should be handled with caution because of various uncertainties. Overall, we conclude that, driven by the potential competitive advantage in contract awarding, the CO 2 Performance Ladder has been responsible for improving energy management and enhancing CO 2 emission reduction among construction and civil engineering firms, which most likely would not have been achieved otherwise.

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“…Setting plans, selecting performance indicators and targets, measuring achievements and incentivising effort are traditional management accounting techniques that arguably will benefit companies' management of carbon emissions (Rietbergen, van Rheede, & Blok, 2015). Indeed, guides for developing organisational action plans to manage carbon emissions emphasise the setting of measurable goals and targets and consideration of incentives (Hoffmann et al, 2009).…”

Section: Introductionmentioning

confidence: 99%

Framing of Climate Change Impacts and Use of Management Accounting Practices

Kumarasiri¹,

Jubb²

2018

AAMJAF

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The target-setting process in the CO2 Performance Ladder: does it lead to ambitious goals for carbon dioxide emission reduction?

Cited by 33 publications

References 30 publications

A Comparative Study of Firm-Level Climate Change Mitigation Targets in the European Union and the United States

A Comparative Study of Firm-Level Climate Change Mitigation Targets in the European Union and the United States

Improving energy and carbon management in construction and civil engineering companies—evaluating the impacts of the CO2 Performance Ladder

Framing of Climate Change Impacts and Use of Management Accounting Practices

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