When #corporations release #climate goals, they get media applause. When they fail to live up to them, they (usually) get media silence and market indifference. By contrast, when they fail to live up to their earnings forecasts, they face media and market punishments. To make climate goals more like earnings forecasts, Shirley Lu proposes mandatory disclosure and #OpenAccess to both the goals and the outcomes.
* primary source
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4676649
* summary
https://hbswk.hbs.edu/item/are-companies-getting-away-with-cheap-talk-on-climate-goals