Transition to a Low-carbon Economy: Public Goals and Corporate Practices

This report reviews three key areas of corporate action: accounting for greenhouse gas emissions; achieving emissions reductions; and engaging suppliers, consumers and other stakeholders. This report surveys responsible business practices addressing climate change and driving the shift to a low-carbon economy.

It summarises policies, regulations and other instruments in support of a low carbon economy in OECD countries and emerging economies, and analyses corporate responses to these drivers.



Companies are increasingly aware of the need to address climate change. However, while many companies are taking action to address climate change, many others are still lagging behind.

Table of Contents
Preface by Angel Gurría, OECD Secretary-General
Glossary and Acronyms
Executive Summary
Introduction – Business and Climate Change: the Broad Picture
Chapter 1. Accounting for Corporate Emissions
1.1. Trends in corporate accounting and reporting of GHG information
1.2. Emerging practices and standards
1.3. Challenges
Chapter 2. Achieving Emissions Reductions
2.1. Companies’ motivations to reduce GHG emissions
2.2. Establishing GHG emission reduction plans
2.3. Putting GHG emission reduction at the core of business organisation
Chapter 3. Reaching Out
3.1. Managing emissions throughout the supply chain
3.2. Engaging consumers
3.3. Contributing to the development and implementation of climate change policies
3.4. Sharing the benefits of innovation and contributing to technology transfer
Annex A1. OECD Survey on Business Practices to Reduce Emissions
Annex A2. OECD Guidelines for Multinational Enterprises and Climate Change
Bibliography