Investigation of methods providing information on carbon emissions in sustainability reports

  • Typ:Bachelor's thesis
  • Betreuer:

    Philip Dickemann

  • Zusatzfeld:

    intern

  • 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 an entire company. Moreover, a sustainability report has become standard for companies in western economies. We are curious about the specific methods used to provide information on carbon emissions in sustainability reports and what is known about these methods in the literature. This final thesis project aims to get an overview of the various methods used to provide information on carbon emissions for sustainability reports. Your task will be the investigation of the corresponding literature as well as the analysis of companies’ sustainability reports. This requires a structured and systematic approach.

    The following literature can give you a good starting point to begin your research:

    - He, Rong; Le Luo; Shamsuddin, Abul; Tang, Qingliang (2020): Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement. In: Accounting & Finance 62 (1), S. 261–298. DOI: 10.1111/acfi.12789.


    - 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.


    - Schaltegger, Stefan; Csutora, Maria (2012): Carbon accounting for sustainability and management. Status quo and challenges. In: Journal of Cleaner Production 36, S. 1–16. DOI: 10.1016/j.jclepro.2012.06.024.


    - Stechemesser, Kristin; Guenther, Edeltraud (2012): Carbon accounting: a systematic literature review. In: Journal of Cleaner Production 36, S. 17–38. DOI: 10.1016/j.jclepro.2012.02.021.