Baumüller, J., & Schwaiger, W. (2025). Activity-Based GHG-Management : Compliance with “Clean Industrial Deal” Requirements. In W. Posch, S. Vorbach, H. Zsifkovits, & G. Feichtinger (Eds.), Nachhaltige Transformation in Krisenzeiten (pp. 11–22). Nomos. http://hdl.handle.net/20.500.12708/221454
The Clean Industrial Deal focuses on the decarbonisation of the European economy in order to create growth drivers and competitive advantages in international markets. The creation of climate-friendly production processes is thus (increasingly) moving to the center of attention of politicians and companies. This paper identifies links between the regulatory focus of the Clean Industrial Deal and operational GHG management. ‘Activity-based GHG Management’ is a way in which companies can fulfil the requirements arising out of the Clean Industrial Deal in an effective and efficient manner. Due to its activity-based GHG accounting foundation it completely integrates with financial accounting in existing ERP systems and the employed GHG assessment metrics provide a fundament for external assurance. Beyond mere regulatory GHG emission reporting compliance, the GHG accounting’s five levers of control form the basis for the activity-based GHG management of GHG emissions by formulating and implementing strategies for GHG reduction.
