Balancing simplicity and complexity through corporate emissions benchmarking

Rekker, S., Axelsson, K., Bjorn, A., Greig, C., Heede, R., Hornsey, M. J., Humphrey, J. E., Ives, M., Kampmann, D., Roelfsema, M., +3 more...Rose, A., Stubbs, S. & Wade, B. (2025). Balancing simplicity and complexity through corporate emissions benchmarking. Nature Climate Change, 15(11), 1127 – 1129. https://doi.org/10.1038/s41558-025-02467-y
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Standardized quantitative emissions benchmarking is essential for corporate climate accountability, yet recent literature has critiqued this approach. We argue for structured pluralism with budget compliance — balancing methodological flexibility while preserving the disciplining power of carbon budgets.

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