Endnotes

E. Ostrom, A. Polycentric Approach for Coping with Climate Change Policy (Research Working Paper 5095. World Bank: 2009). Quoted in, R. Kupers, A Climate Policy Revolution: What the Science of Complexity Reveals about Saving our Planet (Harvard University Press, London: 2020). p.50.

H. Rittel & M. Webber, Dilemmas in a general theory of Planning. In: F Emery (ed) Systems Thinking, Vol.2 (Penguin, London: 1981).p.81-102.

M. Jackson, Critical Systems Thinking and the Management of Complexity: Responsible Leadership for a Complex World (Wiley, Oxford: 2019). p.xix.

R. Kupers, A Climate Policy Revolution: What the Science of Complexity Reveals about Saving our Planet (Harvard University Press, London: 2020). p.85.

B. Gates, How to Avoid a Climate Disaster: The Solution we Have and the Breakthroughs we Need (Allen Lane, London: 2021).p.55.

Heydon Prowse, Green Inc: The Green Tick (BBC Radio 4: 5 November 2021).

R. Charnock, M. Brander & T. Schneider, Carbon. In; J. Bebbington, C. Larringa, B. O’Dwyer & I. Thomson (ed), Routledge Handbook of Environmental Accounting (Routledge, Abingdon: 2021). p. 353.

TCFD, Final Report: Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD: June 2017).p.14. (Accessed 1 March 2022).

TCFD, Task Force on Climate-related Financial Disclosures: Guidance on Metrics, Targets, and Transition Plan (TCFD: October 2021).p.19. (Accessed 1 March 2022).

P. Polman & A Winston, Net Positive: How Courageous Companies Thrive By Giving More Than They Take (Harvard Business Review Press, Boston: 2021). p.168.

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IPCC, 2021: Climate Change 2021: The Physical Science Basis. Contribution of Working Group I to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change. (Cambridge University Press: August 2021). (Accessed 1 March 2022).

IPCC, 2021: Summary for Policymakers. In: Climate Change 2021: The Physical Science Basis. Contribution of Working Group I to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change (Cambridge University Press: August 2021). p.4. (Accessed 1 March 2022).

IPCC, Climate Change Widespread, Rapid, and Intensifying – IPCC (9 August 2021). (Accessed 1 March 2022).

O. Milman, A. Witherspoon, R Liu, & A Chang, The Climate Disaster is Here. The Guardian (London) 14 October 2021. (Accessed 1 March 2022).

IPCC, Climate Change 2022, Impacts, Adaptation and Vulnerability: Summary for Policymakers (IPCC: February 2022).p.11. (Accessed 1 March 2022).

United Nations Department of Economic and Social Affairs, Sustainable Development. (Accessed 1 March 2022).

United Nations, Goal 13: Take Urgent Action to Combat Climate Change and its Impacts. (Accessed 1 March 2022).

P. Polman & A. Winston, Net Positive: How Courageous Companies Thrive By Giving More Than They Take (Harvard Business Review Press, Boston: 2021). p.99.

WEF, The Global Risks Report 2022; 17th Edition (January, 2022).p.25. (Accessed 1 March 2022).

G. Rannard, COP26: World Heading for 2.4C Warming Despite Climate Summit – Report (BBC, 9 November 2021). (Accessed 1 March 2022).

I. Leslie, Conflicted: Why Arguments Are Tearing Us Apart and How They Can Bring Us Together (Faber, London: 2021).

The Law Library of Congress, Net Zero Emissions Legislation Around the World. (September, 2021). (Accessed 1 March 2022). J. Murray, Which Countries Have Legally-Binding Net-Zero Emissions Targets? (NS Energy: 5 November 2020). (Accessed 1 March 2022).

M. Farrar, Sustainability and business - Environmental protection introduction: Putting the E in ESG (AICPA & CIMA, April 2021). Endnote 9. (Accessed 1 March 2022).

HM Government, Environmental reporting guidelines: including Streamlined Energy and Carbon Reporting requirements (March 2019) (Accessed 1 March 2022). The Carbon Trust, SECR explained: Streamlines Energy and Carbon Reporting framework for UK business (20 April 2019). (Accessed 1 March 2021).

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The Nation Archives, The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulation 2022 (17 January 2022) (Accessed 1 March 2022). M. Farrar, Climate disclosure requirements set to take effect in UK. FM Magazine, 25 January 2022. (Accessed 1 March 2022).

SEC, SEC Proposes Rules to Enhance and Standardize Climate-Related Disclosures for Investors press release (21 March 2022). (Accessed 21 March 2022). The Enhancement and Standardization of Climate-Related Disclosures for Investors proposed rules (Accessed 21 March 2022). Fact Sheet: Enhancement and Standardization of Climate-Related Disclosures (Accessed 21 March 2022).

IFRS, IFRS Foundation Announces International Sustainability Standards Board (3 November 2021). (Accessed 1 March 2022).

IFRS, ISSB Delivers Proposal That Create Comprehensive Global Baseline of Sustainability Disclosure (Accessed 31 March 2022).

M. Farrar, Governance Introduction: Putting the G in ESG (AICPA & CIMA: October 2021). p.25. (Accessed 1 March 2022).

EFRAG welcomes its role in the European Commission’s proposal for a new CSRD. (Accessed 1 March 2022).

G. Tett, Business Face Stern Test on ESG Amid Calls to ‘Build Back Better’. Financial Times (London) 18 May 2020. (Accessed 1 March 2022).

I. Thomson & D. Bates, Urgent Business: Five Myths Business Needs to Overcome to save Itself and the Planet (Bristol university Press, Bristol: London 2022). p.51.

Thomson & Bates, Urgent Business. p.80.

B. Gates, How to Avoid a Climate Disaster.p.55.

SBTi, Corporate Net-Zero Standard (October, 2021). p.20. (Accessed 1 March 2022).

A. Carrillo Pineda & P. Faria, Towards a Science-Based Approach to Climate Neutrality in the Corporate Sector (Science Based Targets and CDP, 2019). p.14. (Accessed 1 March 2022).

SBTi, Corporate Net-Zero Standard.

HM Treasury, Fact Sheet: Net Zero-aligned Financial Centre. (2 November 2021). (Accessed 1 March 2022).

SBTi, Corporate Net-Zero Standard (October, 2021). p.22.

N. Bartlett, E. Jenkins, S. Bamkole, T. Coleman & S. Twigg, Climate Transition Plan: Discussion Paper (CDP, 12 November 2021). p.3. (Accessed 1 March 2022).

TCFD, Task Force on Climate-related Financial Disclosures: Guidance on Metrics, Targets, and Transition Plan (TCFD: October 2021).p. 39. (Accessed 1 March 2022).

D. Helm, Net Zero: How we Stop Causing Climate Change (William Collins, London: 2020).p.151.

SBTi, Corporate Net-Zero Standard. p.10.

HM Treasury, Fact Sheet: Net Zero-aligned Financial Centre.

TCFD, Task Force on Climate-related Financial Disclosures: Guidance on Metrics, Targets, and Transition Plan.p.41.

IIRC, International (IR) Framework (January 2021). p.53 (Accessed 1 March 202).

M. Farrar, Governance Introduction: Putting the G in ESG (AICPA & CIMA: October 2021). p.27. (Accessed 1 March 2022).
European Parliamentary Research Service (EPRS) Implementation Appraisal: Non-financial Reporting Directive (January 2021). (Accessed 1 March 2022).

Thomson & Bates, Urgent Business. p.149.

IPCC, Climate Change 2022, Impacts, Adaptation and Vulnerability.p.4.

Polman & Winston, Net Positive. p.178-179.

Thomson & Bates, Urgent Business. p.54.

R. Kupers, A Climate Policy Revolution: What the Science of Complexity Reveals about Saving our Planet (Harvard University Press, London: 2020). p.85.

Thomson & Bates, Urgent Business. p.53.

Kupers, A Climate Policy Revolution. p.125.

TCFD, Task Force on Climate-related Financial Disclosures: Guidance on Metrics, Targets, and Transition Plan.p.8.

G. Thunberg, No One is too Small to Make a Difference (London, 2019). p.64.

TCFD, Task Force on Climate-related Financial Disclosures: Guidance on Metrics, Targets, and Transition Plan.p.11.

IFRS, IFRS Foundation announces International Sustainability Standards Board (3 November 2021) (Accessed 1 March 2022).

G. Tett, Anthro Vision: How Anthropology Can Explain Business and Life (Random House, London: 2021).p.93.

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IPCC, 2021: Climate Change 2021.p.3893.

M. Berners-Lee, How Bad Are Bananas? The Carbon Footprint of Everything (Profile Books, London: 2020).p. 7.

R. Solnit, Big Oil Coined ‘Carbon Footprints’ to Blame us for Their Greed. Keep Them on the Hook. The Guardian (London) 23 August 2021. (Accessed 1 March 2022).

Helm, Net Zero.p.37.

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T. Dowdall, Science-Based Net-Zero Target: Less Net, More Zero (7 October 2021). (Accessed 1 March 2022). SBTi FAQs (Accessed 1 March 2022).

CDP, Climate Transition Plans. (Accessed 1 March 2022).

HM Treasury, Fact Sheet: Net Zero-aligned Financial Centre.

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A. Carrillo Pineda & P. Faria, Towards a Science-Based Approach to Climate Neutrality in the Corporate Sector (Science Based Targets and CDP, 2019). p.14. (Accessed 1 March 2022).

Carbon Trust, Briefing: What are Scope 3 emissions? (Accessed 1 March 2022).

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