Corporate climate change mitigation: a systematic review of the existing empirical evidence

Purpose - – The present paper aims to identify, map and assess the existing empirical evidence on this body of knowledge to examine what actions for corporate climate change mitigation (3CM hereafter) decision-makers undertake, under what circumstances and with what results. Firm-level activities conducted to mitigate climate change are increasingly becoming a strategic issue for all corporations worldwide. Design/methodology/approach - – By using a systematic review, and a vote-counting approach, the vastly dispersed collection of qualitative and quantitative data available in the literature is integrated, to explore how 3CM is conceptualised and measured in empirical research. In particular, common trends and contradictory findings are illustrated. Findings - – The present review demonstrates that no researchers have yet analysed the role of 3CM in corporate management control systems. Furthermore, three shortcomings of existing empirical research were identified and some directions for future research were outlined. These regard analysing the positioning of 3CM in corporate management control systems, the further development of measurements of 3CM performance and a consideration of the evolution of 3CM over time. Originality/value - – Firm-level activities carried out to mitigate climate change are increasingly becoming a strategic issue for all corporations worldwide. However, the growing stream of management literature on climate change has not yet diffused across disciplinary boundaries, as it suffers from a remarkably diverse terminology and differing conceptualisations and measurements of its research objectives. The present review elaborates on the existing empirical evidence and suggests recommendations for future research.