Corporate Climate Accountability in the Net-Zero Era: A Systematic Review

This systematic and multidisciplinary review examines emerging mechanisms of corporate climate responsibility in the global transition toward the Net-Zero goal, synthesizing the evolution of regulatory frameworks, international standards, and digital innovations such as E-liability, E-ledgers, blockchain, and interpretable artificial intelligence applied to emission accounting and verification. Following the PRISMA-ScR methodology, adapted to corporate and sustainability domains, the study is supported by a final set of 166 references that provide substantive technical and conceptual foundations. Through a structured thematic analysis, major trends were identified in multilevel climate governance, digital traceability, the climate data economy, and corporate environmental justice. The review proposes the Corporate Climate Agenda 2050, a strategic roadmap outlining objectives, action lines, and interoperability mechanisms to enhance corporate accountability, transparency, and verification. This framework envisions the transition from voluntary sustainability models to integrated normative and technological systems, where digital innovation and environmental ethics become core pillars of corporate governance. Overall, the study contributes to shaping a new paradigm of digital, verifiable, and equitable climate governance, integrating science, technology, and corporate action to strengthen the transparency, traceability, and credibility of global climate commitments.