Niklas Letmathe

2025

This thesis examines how SAP SE, a leading global software enterprise, manages its internal carbon accounting for business travel emissions, specifically from business flights and corpo-rate jets, in line with the European Sustainability Reporting Standards (ESRS), including the GHG Protocol and ISO 14064 series. With this, I try tackling the scarcity of empirical studies regarding how large firms account for and manage Scope 3 travel emissions or apply an In-ternal Carbon Price (ICP) to these categories, a gap that has become especially pressing since the ESRS introduced significantly stricter and more detailed mandatory disclosure require-ments. A qualitative case study with a design science focus was conducted, utilizing internal documents, stakeholder conversations, workshop observations, and a comprehensive litera-ture review. My findings reveal that SAP’s carbon accounting framework generally meets ESRS and related regulatory criteria by employing digitized data pipelines, transparent esti-mation and thorough governance structures, thus enabling auditable reporting. However, the ICP’s effect on behavioral change within the organization remains limited due to its restricted integration with management processes. My study demonstrates practical pathways for im-proving Scope 3 (travel) accounting and ICP implementation and contributes empirical insights to bridge the gap between regulatory expectations and industry practice. My results offer actionable recommendations for companies preparing for ESRS-aligned sustainability report-ing and provide the academic field with new empirical evidence regarding the feasibility of advanced carbon accounting in multinational corporations.