Shell’s Net-Zero Dilemma: Strategic Ambition and Ethical Accountability
商品編號：W47386
出版日期：2026/02/23
再版日期：
商品來源：
商品主題：Strategy; Sustainability
商品類型：Case (Pub Mat)
涵蓋議題：sustainability;climate action;greenwashing;carbon credits;business?ethics;decarbonization
難易度：4 - Undergraduate/MBA
內容長度：12 頁
地域：Canada, United Kingdom, China
產業：Mining; Quarrying; and Oil and Gas Extraction
事件年度：2024
In the summer of 2024, Shell plc (Shell) faced a deepening credibility crisis as its flagship climate initiatives unravelled. The new CEO had initially promised disciplined execution and high-value emissions reductions, seeking to balance profitability with climate responsibility, but this narrative was quickly challenged when a 2024 Greenpeace report exposed that Shell’s Quest carbon capture and storage facility in Alberta had issued phantom credits worth $203 million, far exceeding the facility’s actual carbon capture performance. Simultaneously, Shell’s carbon offset project in China came under scrutiny for overestimating its impact. Together, the exposure of these practices highlighted the fragility of and potential for manipulation within the current carbon credit system. The central question for Shell’s leadership under these circumstances was which climate strategy to pursue now: continued reliance on carbon credits, a shift toward direct emissions reduction, or a hybrid approach.
教學手冊：Shell’s Net-Zero Dilemma: Strategic Ambition and Ethical Accountability - Teaching Note
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