Dissertation: Carbon Management – Zielorientiertes Controlling betrieblicher Treibhausgasemissionen

Carbon Management – Zielorientiertes Controlling betrieblicher Treibhausgasemissionen

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Schriften zum Betrieblichen Rechnungswesen und Controlling, volume 147

Hamburg , 252 pages

ISBN 978-3-8300-9153-0 (print) |ISBN 978-3-339-09153-6 (eBook)

Rezension

[...] Die Arbeit gibt einen Themenüberblick, sie vermittelt neben dem wissenschaftlichen Beitrag auch vielfältige Impulse zur praktischen Auseinandersetzung mit den komplexen Anforderungen von Carbon Management und Carbon Controlling.

Alfred Biel in: Controller Magazin, Juli-August 2017


About this book deutschenglish

The anthropogenic climate change has created stir around the globe and lead to changes in German energy policy. These occasions have great impacts not only on the German and international legislation but also on the public opinion. Because of that companies are confronted with shifting stakeholder demands that cause them to set up a Carbon Management system. With this a company tries to methodically record, control and reduce its’ greenhouse gas emissions. But what exactly is Carbon Management and how can it be implemented? The author initiates the process of how to manage a company’s own greenhouse gas emissions and allows new insights on how to build up a Carbon Management system. Through an extensive literature review the common antecedents, because of which a company focuses on this topic, are identified. Based on these factors publicly known (ecological) controlling instruments are derived and evaluated. Eventually an appraisal is given which of the instruments is best for satisfying the different antecedents. In this way a company is able to conduct those instruments that fit its’ own goals best. Therefore this work does not only provide the needed fundamental knowledge about the structure of a target-oriented Carbon Management and Carbon Controlling but also provides a great amount of literature for further research.

Ihr Werk im Verlag Dr. Kovač

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