<div class="csl-bib-body">
<div class="csl-entry">Baumüller, J., & Schwaiger, W. (2023). Activity Based Product Carbon Footprint Measurement with the 3-Levers of Emission Control (3-LoEC)-Metrics : Product GHG inventory connects energy consumption & procurement data with Activity Based Costing (ABC) data. In W. Posch, S. Vorbach, H. Zsifkovits, & G. Feichtinger (Eds.), <i>Erfolg durch nachhaltiges Energie- und Ressourcenmanagement</i> (Vol. 10, pp. 135–151). Nomos.</div>
</div>
-
dc.identifier.uri
http://hdl.handle.net/20.500.12708/190168
-
dc.description.abstract
The Corporate Sustainability Reporting Directive (CSRD) requires European enterprises to intensively engage in reporting on their sustainability related performance. According to the “climate-first” doctrine, climate change fighting is the current priority in politics. In the CSRD’s accompanying European Sustainability Reporting Standard (ESRS) E1 “Climate Change”, greenhouse gas (GHG) emission disclosure requirements are specified. The GHG Protocol’s Product Standard (2011) provides a general methodology for measuring the activity-based carbon footprint (AB-uCFP) of products. But the practical implementation of the AB-uCFP methodology is not straight forward due its missing operationalization. Furthermore, there are mismatches to the disclosure requirements from ESRS E1, so that the AB-uCFP methodology cannot be directly used for reporting purposes. In this paper, these shortcomings are solved by designing a product GHG inventory system that connects data related to the consumption and procurement of energy with data from activity-based costing (ABC) information systems and that specifies an operational metrics for AB-uCFP measurement. As the metrics’ three parameters constitute activity-based “levers of decarbonization”, it is called “3-Levers of Emission Control (3-LoEC)”-metrics.
-
dc.language.iso
en
-
dc.subject
CSRD
de
dc.subject
Nachhaltigkeit
de
dc.subject
Nachhaltigkeitsberichterstattung
de
dc.title
Activity Based Product Carbon Footprint Measurement with the 3-Levers of Emission Control (3-LoEC)-Metrics : Product GHG inventory connects energy consumption & procurement data with Activity Based Costing (ABC) data
en
dc.type
Book Contribution
en
dc.type
Buchbeitrag
de
dc.contributor.editoraffiliation
Montanuniversität Leoben, Österreich
-
dc.relation.isbn
978-3-98542-056-8
-
dc.description.startpage
135
-
dc.description.endpage
151
-
dc.type.category
Edited Volume Contribution
-
tuw.booktitle
Erfolg durch nachhaltiges Energie- und Ressourcenmanagement
-
tuw.container.volume
10
-
tuw.book.ispartofseries
Sustainability Management for Industries
-
tuw.relation.publisher
Nomos
-
tuw.relation.publisherplace
Baden-Baden
-
tuw.researchTopic.id
X1
-
tuw.researchTopic.name
Beyond TUW-research foci
-
tuw.researchTopic.value
100
-
tuw.publication.orgunit
E330-04 - Forschungsbereich Finanzwirtschaft und Controlling
-
dc.description.numberOfPages
17
-
tuw.author.orcid
0000-0001-8274-9338
-
tuw.editor.orcid
0000-0002-3564-1030
-
tuw.editor.orcid
0000-0002-0561-2095
-
tuw.editor.orcid
0000-0003-4842-8578
-
tuw.editor.orcid
0000-0001-9651-5962
-
wb.sciencebranch
Wirtschaftswissenschaften
-
wb.sciencebranch
Sonstige Technische Wissenschaften
-
wb.sciencebranch.oefos
5020
-
wb.sciencebranch.oefos
2119
-
wb.sciencebranch.value
80
-
wb.sciencebranch.value
20
-
item.fulltext
no Fulltext
-
item.grantfulltext
restricted
-
item.languageiso639-1
en
-
item.openairetype
book part
-
item.cerifentitytype
Publications
-
item.openairecristype
http://purl.org/coar/resource_type/c_3248
-
crisitem.author.dept
E330-04 - Forschungsbereich Finanzwirtschaft und Controlling
-
crisitem.author.dept
E330-04 - Forschungsbereich Finanzwirtschaft und Controlling