The transition to a sustainable economy requires investments in companies capable of driving real‐world transformations. Impact assessments are central to this, yet existing company impact assessment tools for impact investing lack the necessary methods and data to determine the significance of environmental and social impacts. This paper addresses this gap by first exploring the life cycle assessment (LCA) literature on LCA l...

Since the launch of the Science Based Targets initiative (SBTi), we have witnessed a steady increase in the number of companies committing to climate targets for large-scale reduction of greenhouse gas (GHG) emissions. While recent studies present various methodologies for establishing climate targets (e.g., sectoral decarbonization approach, near-term, long-term, net zero), we still don’t understand the explanatory factors de...

Corporate carbon performance (CCP) has become a central topic in political, financial, and academic domains. At the same time, several characteristics of CCP data, including comparability and consistency, remain unresolved. The literature has extensively covered issues regarding the comparability of CCP data from a firm‐internal perspective. However, it has not yet examined the consistency of CCP data between third‐party data...

In geoenergy applications, mudrocks prevent fluids to leak from temporary (H 2 , CH 4 ) or permanent (CO 2 , radioactive waste) storage/disposal sites and serve as a source and reservoir for unconventional oil and gas. Understanding transport properties integrated with dominant fluid flow mechanisms in mudrocks is essential to better predict the performance of mudrocks within these applications. In this study, small-angle neut...

The science is clear: climate change is real. In 2015, 195 countries adopted the global climate deal in Paris. Nonetheless, numerous well-organized conservative think tanks (CTTs) deny that climate change is happening. We ask what kind of counterclaims are used by climate-sceptic CTTs and to what extent these counterclaims change over time. We analyse about 2500 blog articles from prominent CTTs in the USA and Germany between...

Climate adaptation has become an important topic for risk management in companies. This article investigates the usefulness of Industrial Ecology tools and concepts in this context. The conclusion is that the established tools and concepts were not designed with the purpose of assisting managers in the climate adaptation and related financial risk context. Nevertheless, the tools and concepts offer plenty of aspects and featur...

Summary We use meta‐analytical techniques to address the question“ When does it pay to be green?” Existing meta‐studies in this research field cover a range of ecological issues and synthesize a variety of environmental performance measurements. This precludes a detailed examination of how differences in measurement approaches account for variations in empirical results. In order to conduct such an examination, we focus on onl...

Summary Corporate carbon footprints (CCFs) are a core tool in greenhouse gas emissions reporting. Established approaches for CCF calculation are based on an internal perspective that requires detailed corporate information. However, many firms do not publish information about their emissions. We seek to close this data gap by estimating scope 1 and 2 CCFs from an external perspective. The study uses a regression analysis appro...

Summary The dependency on carbon‐based materials and energy sources and the emission of greenhouse gases have been recognized as major problems of the 21st century. Companies are central to the effort to grapple with these issues due to the large material flows they process and their capabilities for technological innovation. It is important, on the one hand, to determine the individual stake companies have in these issues and...