@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}},
}