The Impact of Carbon Targets on Firms' Carbon Performance
Fuente:
arXiv
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| Auteurs principaux: | , , |
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| Format: | Preprint |
| Publié: |
2025
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| _version_ | 1866908481972338688 |
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| author | Sun, Xichen Jia, Xingzhi Oliva, Rogelio |
| author_facet | Sun, Xichen Jia, Xingzhi Oliva, Rogelio |
| contents | Although goal-setting theory predicts that a challenging and specific goal can improve performance, the evidence regarding the effectiveness of an environmental goal in organizations is mixed. Using a panel data set consisting over 700 global firms across multiple industries, we apply a Difference-in-Differences (DiD) strategy and empirically analyze the effect of having science-based carbon emissions targets (SBTs) on firms' carbon performance. The findings in this study contribute to the debate regarding the necessity of setting SBTs. |
| format | Preprint |
| id |
arxiv_https___arxiv_org_abs_2508_05811 |
| institution | arXiv |
| publishDate | 2025 |
| record_format | arxiv |
| spellingShingle | The Impact of Carbon Targets on Firms' Carbon Performance Sun, Xichen Jia, Xingzhi Oliva, Rogelio Applications Although goal-setting theory predicts that a challenging and specific goal can improve performance, the evidence regarding the effectiveness of an environmental goal in organizations is mixed. Using a panel data set consisting over 700 global firms across multiple industries, we apply a Difference-in-Differences (DiD) strategy and empirically analyze the effect of having science-based carbon emissions targets (SBTs) on firms' carbon performance. The findings in this study contribute to the debate regarding the necessity of setting SBTs. |
| title | The Impact of Carbon Targets on Firms' Carbon Performance |
| topic | Applications |
| url | https://arxiv.org/abs/2508.05811 |