Advancing Theory and Practice Concerning CO ₂ e Emissions: A Time‐Based Tool for Organisations

ABSTRACT Although organisations are increasingly scrutinised on their CO 2 e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of their initiatives on macrolevel targets of CO 2 e reduction. Conversely, a time‐based approach, as seen in some social communication tools (e.g., Earth Overshoot Day), is inherently more intuitive, producing a specific date on which organisations cease being sustainable. The problem is that this approach fails to accommodate economic growth in its logic, thus eschewing the benefits growth can bring. In our conceptual article, we develop a simple tool for practitioner use, using a time‐based rationale whilst incorporating eco‐efficiency principles. In doing so, we advance theory by synergising two different approaches within the sustainable resource use discourse and indicate positive implications for macropolicy development.