| 标题 |
Set & Done? Trade‐offs between Stakeholder Expectation and Attainment Pressures in Corporate Carbon Target Management |
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| DOI | |
| 其它 |
Patrick J. Callery and Eun‐Hee Kim Journal of Management Studies, 2025, vol. 62, issue 7, 2770-2804 Abstract: Investors increasingly pressure firms for action on climate change and carbon emissions, in particular, by setting carbon targets. Whereas investors largely rely on quantitative information in evaluating this important aspect of non‐financial performance, scarce research has explored how firms may exploit the numerical magnitudes of carbon targets. We examine this possibility by analysing deceptive parameter changes in carbon targets after initial adoption, |
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(2025-6-4)