{
  "abstract": "Cities are beginning to enforce carbon limits on existing buildings. Science-based decarbonisation pathways set those limits one asset type and one jurisdiction at a time. Owners, however, report for the whole firm. We measure what that mismatch costs on two sets of public corporate reports: a census of 502 reports from the 119 listed built-environment firms with a collected report inside a 2,246-firm panel (2003-2023), and 519 real-estate reports from 101 firms (2007-2024). BeDA, a multimodal language-model tool whose reliability we test first, read them. Running the pathway frameworks' own entry tests over published disclosure: 16.5% of census reports (43.7% of real-estate reports) print an operational carbon intensity per square metre; 6.6% (25.0%) can be matched to a pathway for their property type in a covered jurisdiction; and only 5.0% (16.4%) disclose the floor area they divided by. Of the failures at the pathway test, 82-84% follow from reports lumping the portfolio together and 16-18% from a missing curve in the pathway library. The obstacle is the reporting unit, not missing data. The rate is roughly twice as high for European as for US listings (65-71% versus 35% in listed real estate). We also show that a US portfolio's carbon verdict cannot be worked out from disclosure at all. Within one climate zone, the pathway's carbon limit varies by up to 2.79-fold with the electricity subregion, which no report names; its energy limit does not move. Extraction is checked against the source PDFs (97.3% of extracted intensities appear verbatim) and repeats on a second extractor (kappa = 0.97). Recall of the non-disclosing class was 95.1% in a blinded hand audit of 122 reports. The fix follows from the measurement: split intensity by asset type and jurisdiction, and report floor area.",
  "abstract_shown": true,
  "affiliations": [],
  "article_type": null,
  "arxiv": "2607.22006",
  "author_total": 3,
  "authors": [
    {
      "name": "Jingyi Xu"
    },
    {
      "name": "Minghui Cheng"
    },
    {
      "name": "Anchen Sun"
    }
  ],
  "bibtex": "https://research.draconitic.com/paper/a14rqmtxt1vn0.bib",
  "cited_by": 0,
  "doi": "10.48550/arxiv.2607.22006",
  "fulltext_url": null,
  "id": "a14rqmtxt1vn0",
  "issns": [],
  "landing_url": "https://arxiv.org/abs/2607.22006",
  "language": null,
  "licence": "CC-BY-NC-ND-4.0",
  "licence_label": "CC BY-NC-ND 4.0",
  "licence_source": "article",
  "licence_url": "http://creativecommons.org/licenses/by-nc-nd/4.0/",
  "metadata_licence": "CC0-1.0",
  "native_subjects": [
    [
      "arxiv",
      "cs.CY"
    ],
    [
      "arxiv",
      "econ.GN"
    ],
    [
      "arxiv",
      "q-fin.EC"
    ],
    [
      "arxiv",
      "stat.AP"
    ],
    [
      "openalex",
      "1408|Corporate Social Responsibility Reporting"
    ]
  ],
  "openalex": "W7171386285",
  "pdf_url": "https://arxiv.org/pdf/2607.22006",
  "pmcid": null,
  "pmid": null,
  "published": "2026-09-22",
  "publisher": null,
  "ris": "https://research.draconitic.com/paper/a14rqmtxt1vn0.ris",
  "sources": [
    {
      "first_seen": "2026-10-30T12:23:49Z",
      "native_id": "2607.22006",
      "source": "arxiv",
      "url": "https://arxiv.org/abs/2607.22006"
    }
  ],
  "subjects": [
    {
      "field": "mathematics",
      "origin": "arxiv:stat.AP",
      "subfield": "statistics"
    }
  ],
  "title": "Printed but not benchmarkable: most building-decarbonisation disclosure cannot be matched to the pathways that stranding regulation assumes",
  "title_text": "Printed but not benchmarkable: most building-decarbonisation disclosure cannot be matched to the pathways that stranding regulation assumes",
  "type": "preprint",
  "updated_at": "2026-10-30T12:23:49Z",
  "url": "https://research.draconitic.com/paper/a14rqmtxt1vn0",
  "venue": "arXiv",
  "versions": []
}