ACC 715: Seminar on Corporate Carbon Accounting

This seminar examines and discusses the challenges and opportunities that companies face on their pathway towards net carbon emissions of zero. Such pathways hinge on the accounting of corporate carbon emissions and the performance and risk measurement of competing abatement strategies. Particular topics covered in this seminar include:

  • Corporate Carbon Accounting and Reporting
  • Corporate Decarbonization Pledges and Pathways
  • Carbon Pricing and Regulation: Theory and Implementation
  • Competitiveness of Clean Energy Technologies
  • Climate Risk in Finance and Investment
The analysis of these topics involves a review of the most current literature as well as the use of analytical and empirical research methods. As part of the seminar, participants will present and discuss the key findings of their analysis and write up their findings and conclusions in the form of a seminar paper.

Learning outcomes
Participants will get a better understanding of the main challenges and opportunities associated with the transition towards a decarbonized energy economy. They will also learn both theoretical economic concepts central to this transition as well as recent practical developments and tools. In addition, the participants will improve their skill in writing a coherent state-of-the-art seminar paper.

Necessary prerequisites

Recommended prerequisites
(i) basic knowledge of econometrics and statistical methods, (ii) basic knowledge in economics, accounting, management, or finance, and (iii) active interest in the topics of climate change, climatetech and decarbonization.

Forms of teaching and learningContact hoursIndependent study time
Seminar2 SWS15 SWS
ECTS credits6
Graded yes
Form of assessmentWritten seminar thesis (70%) and in-class presentation (30%)
Restricted admissionyes
Performing lecturer
Prof. Stefan Reichelstein, Ph.D.
Prof. Dr. Gunther Glenk
Dr. Amadeus Bach, Prof. Dr. Gunther Glenk, Prof. Stefan Reichelstein
Frequency of offeringFall semester
Duration of module 1 semester
Range of applicationM.Sc. MMM, M.Sc. Bus. Edu., MMM Business Research Program
Preliminary course work
Program-specific Competency GoalsCG 1, CG 2, CG 4, CG 5
LiteratureLiterature is provided on the lecture slides
Course outlineProvided and discussed during the initial lecture