Edinburgh Napier University

  With growing concerns for climate change risks, business organisations are now increasingly adopting carbon net zero strategies to their business goals. The idea of carbon net zero gained attention at the 2015 Paris Agreement on global emissions to reach net zero by 2050. While carbon management strategy has become popular among management scholars as corporate strategy to reduce carbon footprints from its operations and support business decisions to achieve superior carbon and financial win-win performance, the identification of the main sources of climate changes and monitoring progress toward achieving agreed targets are very difficult to implement due to the availability, accuracy, and third-party verified corporate greenhouse gas (GHG) emissions data (Bui and de Villiers, 2017; Gunarathne and Lee, 2021). Thus, the relevant information needs to support carbon management strategy has received increasing attention for scholars and practitioners. This study aims to provide advanced applications of eco-control for carbon management, ‘carbon management control’, for corporate net zero strategy and carbon performance with multi-case studies. With case studies, the eco-control approach is particularly useful to investigate an internal mechanism within the firm when businesses formulate and implement new strategies such as carbon management strategy. This study provides in-depth case studies that demonstrate how senior managers adopt a cycle of eco-control procedures to establish net zero emissions carbon strategy and performance outcomes.