What explains firms' net zero adoption, strategy and response?

The past few years have witnessed a proliferation of corporate net zero emission targets. Despite their growing prominence, little is known about firms' motives for, strategies towards and response pathways zero. This paper seeks to narrow the current gap in understanding through an analysis 30 interview responses. We find evidence that targets been propelled by combination institutional competitive pressures. Yet these pressures, terms substantivity commitments strategic positioning relation zero, has varied significantly. Whilst identifying role for firm-specific factors, we also draw attention importance sectors variations A further contribution map out different temporal trajectories offer insights into factors lead firms remain static or change position over time. conclude discussing implications findings both future scholarship public climate goals.