Dataset: Emissions, Energy Use and Climate Targets of Fortune G500 companies in the SBTi and RE100 initiatives

Several studies have posed that international cooperative initiatives lead by businesses could aid in mitigating global warming in ways that are additional to national policies. However, evaluations on their progress are rare due to many informational issues. This research gap is worrisome since such initiatives can also have negative effects on global commitment due to effort fragmentation and greenwashing. This thesis evaluates progress in two initiatives that have featured prominently in the literature: the Science Based Targets initiative (SBTi) and RE100. The group of companies evaluated was reduced to the Fortune Global 500, a ranking of the largest firms by revenue. Large datasets were created with the targets set by these companies, their emissions and energy use, among others. Progress was evaluated in four aspects: the ambition of targets, the robustness of their disclosure of sustainability metrics, the implementation of changes to their energy profiles, and finally the substantive progress seen in their collective carbon footprint. It was found that among the two initiatives, SBTi appears posed for larger emissions mitigation, while RE100 is better at promoting more effective renewable energy purchasing practices. However, direct emission reductions are mostly concentrated on a reduced number of firms in energy intensive sectors, with the remaining members focusing on reductions through indirect methods that might not be additional at the global level. Similarly, it was found that informational barriers remain high even in these firms, with a plethora of inconsistencies that complicate year-by-year comparisons.多项研究提出，企业主导的国际合作倡议，可在国家政策之外为减缓全球变暖提供助力。然而，受信息层面诸多问题掣肘，针对此类倡议进展的评估却寥寥无几。这一研究空白令人担忧，因为此类倡议可能因行动分散与漂绿行为，对全球气候承诺产生负面影响。本研究针对两类在学界广受关注的倡议展开进展评估：科学碳目标倡议（Science Based Targets initiative, SBTi）与RE100倡议。本次评估的企业样本限定为《财富》全球500强——该榜单按营收规模对全球顶尖企业进行排名。研究团队构建了大型数据集，涵盖这些企业设定的减排目标、碳排放与能源使用情况等多类数据。本次评估从四个维度展开：目标设定的严苛程度、可持续性指标披露的严谨性、能源结构调整的推进情况，以及企业整体碳足迹的实质性改善成效。研究发现，两类倡议中，科学碳目标倡议在碳排放减缓方面潜力更显著，而RE100倡议则更擅长推动高效的可再生能源采购实践。不过，直接减排行动主要集中在能源密集型行业的少数企业，其余成员多通过间接手段实现减排，此类手段在全球层面未必能带来额外的减排效益。同样，研究发现即便在这类头部企业中，信息壁垒依然突出，存在大量数据不一致问题，使得年度对比工作难度陡增。