Evidence for corporate climate accountability: Integrating science, law, and policy

Recent developments in climate science, law, and policy are reshaping debates over corporate responsibility for climate change. International advisory opinions, landmark domestic court decisions, and emerging regulatory frameworks (binding and non-binding) increasingly recognize that corporate actors may bear backward-looking responsibility for climate harms linked to historical greenhouse gas (GHG) emissions, forward-looking duties to reduce emissions, and obligations to disclose accurate and substantiated climate-related information. At the same time, scientific research has made considerable progress in attributing climate impacts to individual emitters, developing firm-level transition pathways, and evaluating corporate climate claims, prompting claims that the scientific basis for corporate climate accountability is now largely settled.

Here, we argue that while existing scientific evidence has proven sufficient in some legal settings, further developments could more precisely articulate causal relationships and legal duties (for example with respect to corporate emission-reduction targets) and provide additional technical clarity for judicial adjudication. We examine backward-looking “polluter pays” claims, highlighting unresolved challenges related to emissions accounting choices. We also assess the need for individualized and legally cognizable impact data, as well as the alignment of climate attribution methods. We then analyse forward-looking corporate responsibility, focusing on the challenges related to the translation of global climate targets into firm-level emissions-reduction pathways and corporate responsibility in climate communications. We conclude by outlining a research agenda to support well-informed adjudication in the context of corporate climate accountability.