Climate change means the warming-up of our planet driven by human emissions of greenhouse gases, as well as the shifts in weather patterns that result from this development. In the Paris Agreement, a legally binding international treaty on climate change, 196 Parties have set the goal to limit global warming to well below 2, preferably to 1.5 degrees Celsius compared to pre-industrial levels. To reach this goal, many companies have developed climate targets, including goals for carbon neutrality or climate neutrality, some of them using offsetting techniques to make up for their own impacts.
Lern- und Qualifikationsziele
In this course, participants
General interest in the topic of sustainable business
|Seminar||2 SWS||15 SWS|
|Prüfungsform und -umfang||70% final assignment; 30% final presentation|
|Informationen zur Anmeldung||–|
Prof. Dr. Laura Marie Edinger-Schons
|Dauer des Moduls||1 Semester|
|Verwendbarkeit||M.Sc. MMM, M.Sc. WiPäd, M.Sc. VWL, M.Sc. Wirt. Inf., LL.M., MAKUWI|
|Programmspezifische Kompetenzziele||CG 1, CG 2, CG 3|
|Literatur||Aldy, J. E., & Gianfrate, G. (2019). Future-Proof Your Climate Strategy: Smart companies are putting their own price on carbon. Harvard Business Review (May-June 2019), 86–97. https://hbr.org/2019/05/future-proof-your-climate-strategy|
Berrone, P., Fosfuri, A., & Gelabert, L. (2017). Does Greenwashing Pay Off? Understanding the Relationship Between Environmental Actions and Environmental Legitimacy. Journal of Business Ethics, 144(2), 363–379. https://doi.org/10.1007/s10551-015-2816-9
Black, R., Cullen, K., Fay, B., Hale, T., Lang, J., Mahmood, S., & Smith, S. (March 2021). Taking Stock: A global assessment of net zero targets: Scrutinising countries, states and regions, cities and companies. Energy & Climate Intelligence Unit and Oxford Net Zero. https://eciu.net/analysis/reports/2021/taking-stock-assessment-net-zero-targets
Carrillo Pineda, A., & Faria, P. (2019). Towards a Science-Based Approach to Climate Neutrality in the Corporate Sector: Discussion paper.
Dahlmann, F., Branicki, L., & Brammer, S. (2019). Managing Carbon Aspirations: The Influence of Corporate Climate Change Targets on Environmental Performance. Journal of Business Ethics, 158(1), 1–24. https://doi.org/10.1007/s10551-017-3731-z
Day, T., Mooldijk, S., Kuramochi, T., Hsu, A., Lim, E., Yeo, Z. Y., Weinfurter, A., Tan, Y. X., French, I., Namdeo, V., Tan, O., Raghavan, S., & Nair, A. (2020). Navigating the nuances of net-zero targets. NewClimate Institute & Data-Driven EnviroLab. https://newclimate.org/2020/10/22/navigating-the-nuances-of-net-zero-targets/
Haffar, M., & Searcy, C. (2018). Target-setting for ecological resilience: Are companies setting environmental sustainability targets in line with planetary thresholds? Business Strategy and the Environment, 27(7), 1079–1092. https://doi.org/10.1002/bse.2053
Herweijer, C., & Kelly, C. (2021). How business can bridge the gap and achieve net zero: Business leaders need to act now to meet the demands of science, government, investors and society at large. PwC. https://www.pwc.com/gx/en/issues/reinventing-the-future/take-on-tomorrow/business-achieving-net-zero.html
IPCC. (2018). Global warming of 1.5°C. An IPCC Special Report on the impacts of global warming of 1.5°C above pre-industrial levels and related global greenhouse gas emission pathways, in the context of strengthening the global response to the threat of climate change, sustainable development, and efforts to eradicate poverty. IPCC. https://www.ipcc.ch/sr15/
Kolk, A., Levy, D., & Pinkse, J. (2008). Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure. European Accounting Review, 17(4), 719–745. https://doi.org/10.1080/09638180802489121
Lyon, T. P., & Montgomery, A. W. (2015). The Means and End of Greenwash. Organization & Environment, 28(2), 223–249. https://doi.org/10.1177/1086026615575332
Pranugrahaning, A., Donovan, J. D., Topple, C., & Masli, E. K. (2021). Corporate sustainability assessments: A systematic literature review and conceptual framework. Journal of Cleaner Production, 295, Article 126385. https://doi.org/10.1016/j.jclepro.2021.126385
Topping, N. (2019). Is Your Company Ready for a Zero-Carbon Future? Harvard Business Review Digital Articles, 2–6. https://hbr.org/2019/06/is-your-company-ready-for-a-zero-carbon-future
United Nations. (2015). The Paris Agreement. https://www.un.org/en/climatechange/paris-agreement
World Resources Institute, & World Business Council for Sustainable Development. (2004). The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard. Revised Edition. WRI & WBCSD. https://ghgprotocol.org/corporate-standard
EU (n.d.): EU climate action and the European Green Deal, available at https://ec.europa.eu/clima/policies/eu-climateaction_en, accessed 10 Mai 2021.
Luckhurst, T. (2019): Iceland‘s Okjokull glacier commemorated with plaque, available at https://www.bbc.com/news/world-europe-49345912, accessed 10 Mai 2021.
Schuetze, A. (2020): German companies call for COVID-19 aid to be tied to climate action, available at https://www.reuters.com/article/us-health-coronavirus-germanyclimatecha-
idUSKCN2290LI, accessed 10 Mai 2021.
Slaper, T., Hall, T. (2011): The Triple Bottom Line: What Is It and How Does It work?, Indiana Business Review, 86 (1), pp. 1-9.
|Gliederung||Session 1: Kick-Off and introduction to the topics of climate change and decarbonization|
Session 2: Climate goals of an organization & ways to define and calculate the CO2 footprint
Session 3: Input Session and Discussion: How to calculate the carbon footprint of an organization?
Session 4: Final Presentations of Students