Susanne Arvidsson

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.