The mechanism of matching decarbonization goals with corporate performance

The implementation of decarbonization strategies requires more active involvement of industrial corporations. Their motivation is rather low because they are not able to incorporate their profitability goals in the decarbonization process. The literature on orchestrating the corporate performance and decarbonization goals is limited. The purpose of this study is to develop theoretical and methodological foundations of the decarbonization management mechanism allowing for mutual coordination of corporate performance and decarbonization goals through adjusting corporate indicators and low-carbon targets. The concept of decoupling of corporate indicators and the concept of green orchestration have been the theoretical foundations of the study. The empirical results have validated the methodology used to develop a decarbonization management mechanism.