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The role of the mundane in achieving spectacular things : Science-based targets, technology barriers and the twin transitions of sustainability and digitalization

Arvidsson, Susanne LU and Gibe, John LU (2026) Digital Transformation Society International Conference - DTS 2026 International Conference
Abstract
This paper reports preliminary findings from an on-going major
research project on the sustainability transformations of major firms listed in
Sweden (often operating globally). We analyze a highly particular aspect of these
transformations: Technology barriers to tracking (and thus enabling) progress
according to the Science-Based Targets (SBT). Progressing on these carbon
dioxide emission reduction targets is a major sustainability priority. We focus on
lack of access to data and data quality problems and ask whether such mundane
obstacles can hinder the much more spectacular achievements often envisaged
for sustainability transformation as well as digital transformation (the twin
transition). The... (More)
This paper reports preliminary findings from an on-going major
research project on the sustainability transformations of major firms listed in
Sweden (often operating globally). We analyze a highly particular aspect of these
transformations: Technology barriers to tracking (and thus enabling) progress
according to the Science-Based Targets (SBT). Progressing on these carbon
dioxide emission reduction targets is a major sustainability priority. We focus on
lack of access to data and data quality problems and ask whether such mundane
obstacles can hinder the much more spectacular achievements often envisaged
for sustainability transformation as well as digital transformation (the twin
transition). The predominantly qualitative empirical analysis lends indicative
support to this thesis. Based on the empirical conclusions, the paper discusses
potential ways forward for firms, including addressing time-consuming data
collection with system investments, leaning towards the conclusion that many
firms are better off conceiving of their work to secure access to data of sufficient
quality as a capability development process where investments in people and
process builds absorptive capacity. Especially considering that the SBT and
associated methodologies and data structures are expected to continue developing
in the foreseeable future. (Less)
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author
and
organization
publishing date
type
Contribution to conference
publication status
unpublished
conference name
Digital Transformation Society International Conference - DTS 2026 International Conference
conference location
Naples, Italy
conference dates
2026-05-20 - 2026-05-23
project
Sparbanken Skåne Centre for sustainable enterprising - SSCEN
language
English
LU publication?
yes
id
af352d48-8932-4fa7-9576-5ea6b2ccbaf8
date added to LUP
2026-05-12 09:24:14
date last changed
2026-05-20 16:03:48
@misc{af352d48-8932-4fa7-9576-5ea6b2ccbaf8,
  abstract     = {{This paper reports preliminary findings from an on-going major<br/>research project on the sustainability transformations of major firms listed in<br/>Sweden (often operating globally). We analyze a highly particular aspect of these<br/>transformations: Technology barriers to tracking (and thus enabling) progress<br/>according to the Science-Based Targets (SBT). Progressing on these carbon<br/>dioxide emission reduction targets is a major sustainability priority. We focus on<br/>lack of access to data and data quality problems and ask whether such mundane<br/>obstacles can hinder the much more spectacular achievements often envisaged<br/>for sustainability transformation as well as digital transformation (the twin<br/>transition). The predominantly qualitative empirical analysis lends indicative<br/>support to this thesis. Based on the empirical conclusions, the paper discusses<br/>potential ways forward for firms, including addressing time-consuming data<br/>collection with system investments, leaning towards the conclusion that many<br/>firms are better off conceiving of their work to secure access to data of sufficient<br/>quality as a capability development process where investments in people and<br/>process builds absorptive capacity. Especially considering that the SBT and<br/>associated methodologies and data structures are expected to continue developing<br/>in the foreseeable future.}},
  author       = {{Arvidsson, Susanne and Gibe, John}},
  language     = {{eng}},
  title        = {{The role of the mundane in achieving spectacular things : Science-based targets, technology barriers and the twin transitions of sustainability and digitalization}},
  year         = {{2026}},
}