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EN
Due to the increase in gas emissions and the growth of environmental problems globally, companies are striving to reduce their emissions and waste products in order to become more sustainable and preserve the environment. In order to solve this problem, an initiative called Science Based Targets has been created with the aim of defining targets and paths for companies to follow in order to reduce their carbon footprints. This article will analyse the impact that adherence to this initiative has had on companies' sustainability. To obtain the data, a survey was sent to Portuguese companies. It was concluded that in general Science Based Targets contribute to the sustainable development of organisations, however it is still a very recent initiative which has had low uptake by Portuguese companies.
EN
Sustainable development is a subject of intense discussion, mainly due to climate change, pollution, and increased waste, among other factors. The governments of various countries worldwide have been setting environmental targets for emissions and consumption to combat climate change and improve the state of our planet. Therefore, it is necessary to have an environmental policy with stakeholder engagement. The literature review method, bibliometric analysis, and visual mappings were applied to understand how these sustainable targets are formulated and used by companies to comply with the limits proposed by governments. The Web of Science platform allowed data collection about Lean and Green, Key Performance Indicators (KPI), and Science-Based Targets (SBT). The carried analyses identified the most relevant papers using the PRISMA method, including their authors, their temporal distribution, and a correlation map using the VOSviewer tool. Hence, mapping the current state of the art concerning the SBT topic. Furthermore, a novel conceptual model is proposed to integrate lean and green and create new KPI applied to the definition of SBT to give companies a path and tools to achieve the climate targets efficiently. Future research should focus on the implementation of the conceptual model in several companies to understand its impact to correct and improve the conceptual model proposed.
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