Toward carbon neutrality? legitimizing carbon-neutral disengagement in agri-food organizations

The aim of this article is to analyze the perceptions held by business leaders in the agri-food sector with regard to carbon neutrality pledges, and how these leaders justify their organizations' lack of commitment or relative passivity in this area. The results of a qualitative study carried out by using semi-structured interviews with 34 business leaders show that—despite the strategic importance of climate issues, the vulnerability of the agri-food sector to climate risks and growing institutional pressure to reduce and offset greenhouse gas (GHG) emissions—most respondents remain skeptical or even distrustful of the relevance and credibility of carbon neutrality targets. The findings show a core tension between recognizing the importance of the principle of carbon neutrality and adopting specific, measurable and short-term commitments. The rationalizations used to legitimize the absence of a clear commitment to reduce, measure and offset these organizations’ carbon footprint revolve around five main neutralization techniques: navigating resources and strategic constraints, claiming to engage in exemplary organizational practices, debunking carbon neutrality principles, tackling measurement challenges and ambiguities, and scapegoating large emitters. This study contributes to the literature on corporate carbon neutrality commitments, on impression management strategies and neutralization techniques, and on sustainability performance measurement and organizational accountability on climate issues. • Agri-food leaders are skeptical of the credibility of carbon neutrality targets. • Agri-food leaders are open to the principle of carbon neutrality. • Agri-food leaders criticize the integration of the principle of carbon neutrality. • Neutralization techniques are used to legitimize the absence of climate targets.