Literature review on methods for calculating the carbon emission for a specific product or service in more detail
Management accounting and the pathway to a sustainable economy are intertwined, both on an individual company level and for the economy as a whole. For a company to lead the shift to more sustainable practices, it needs to identify, assess, and implement opportunities for more sustainable processes and products. This is where management accounting can help! Against this background we propose the following final thesis project:
Several papers in the current literature describe methods for the estimation of the carbon emission of a company. However, sometimes the view of an entire company is not detailed enough. There a several fields of application which strive for a more detailed look. Especially the information on specific emissions for the entity of a (single) manufactured product or a (single) offered service is crucial. For example, such detailed information could be provided to (potential) customers or used for production planning. This final thesis project aims to get an overview of the various methods used to provide information on carbon emissions in such a level of detail. Your task will be the investigation of the literature. This requires a structured and systematic literature review.
The following literature can give you a good starting point to begin your research:
- Choudhary, Sonal; Nayak, Rakesh; Dora, Manoj; Mishra, Nishikant; Ghadge, Abhijeet (2019): An integrated lean and green approach for improving sustainability performance: a case study of a packaging manufacturing SME in the U.K. In: Production Planning & Control 30 (5-6), S. 353–368. DOI: 10.1080/09537287.2018.1501811.
- Gaussin, M.; Hu, G.; Abolghasem, S.; Basu, S.; Shankar, M. R.; Bidanda, B. (2013): Assessing the environmental footprint of manufactured products: A survey of current literature. In: International Journal of Production Economics 146 (2), S. 515–523. DOI: 10.1016/j.ijpe.2011.12.002.
- Kaplan, Robert; Ramanna, Karthik (2021): Accounting for Climate Change: The First Rigorous Approach to ESG Reporting. In: Harvard Business Review 99 (6), S. 120–131.