Corporate Carbon Neutrality - A Systems Perspective on Current Conceptualizations Within the Textile & Clothing Industries in Respect of the Multilateral Climate Target to Establish a Net-Zero Economy

Abstract: Purpose – The research aims to critically evaluate the impact of current corporate carbon neutrality (CCN) conceptualizations within the textile & clothing (T&C) industries from a systems perspective in respect of the multilateral climate target to establish a net-zero economy by 2050. Contemporary mistrust and seemingly varying CCN conceptualizations may result in the collapse of the entire concept or may lead to miss the intentional target of fundamental climate change mitigation at large. Research Design – Overall, an abductive research approach was chosen, firstly, utilizing existing interdisciplinary literature of the discourses on carbon neutrality, sustainability, and the footprint concept. Secondly, a quantitative descriptive research strategy by means of an online survey was pursued to identify and discuss current industry perceptions of how CCN conceptualizations should be designed. Thereby, the focus was on the implications as well as possible inconsistencies, and contradictions regarding a climate effective net-zero economy by 2050. Thirdly, the key findings were transferred into preliminary inferences, which in the following were tested on authenticity by qualitative expert interviews. Here, representatives and practitioners from the T&C industries were asked to outline the current situation in their own words. In a final discussion, the preliminary inferences were proved most likely valid, and thus, the research is able to formalize both practical, and theoretical advice. Originality & Value – The concept of CCN in the T&C industries has not yet been critically discussed from a systems perspective neither has an abductive research approach investigated it. Therefore, the research gives new insights on the topic and offers potential answers to solve problems the concept is currently facing. Findings – The research found out that there is no predominant perception among decision-makers within the T&C industries on how conceptualizations of CCN should be designed. Moreover, it is striking that most of the current CCN conceptualizations are most likely to fail to establish a climate effective net-zero economy by 2050. The research found indications that this is not based on lacking systemic motivation among practitioners as presumed, but rather on the lack of expertise, and the missing access to information. The absence of a valid international definition that is fully circumscribing the complexity of the concept promotes such a state of affairs. Apart from that, a possible conceptual over-complexification and overburden could have led practitioners to primarily focus on medial discourses which are generally easier to understand but may elude the full ramifications of the concept. Scientific Implications of the Research – The text points out anew that academia possesses the responsibility of steering the concept of CCN towards a systemic climate effective standardization that is globally accepted, generally intelligible, and economically attractive in order to create lasting momentum around the term and mitigate climate change at large. More in detail, the authors suggest shifting the general research focus from the assessment scope to the variety of carbon initiatives. This requires further joint discourses between scholars of natural sciences, socioeconomics, and engineering. Practical Implications of the Research – Throughout the text, practitioners receive critical advice and certainties of how they should design their CCN conceptualizations, and thus, minimize the risk of being publicly criticized and contribute effectively to the multilateral climate goals. Limitation – The research focuses on industry perceptions within the T&C industries and may not apply to other sectors. However, the findings could give some rudiments to adjacent consumer goods sectors of the manufacturing industry. Moreover, the research was conducted in a truly outstanding global situation affected by the COVID-19 pandemic that may have influenced the key findings of the paper to some extent.