Current corporate disclosures regarding carbon emissions lack commonly accepted accounting rules. The accrual accounting system for carbon emissions described here is grounded in the rules of historical cost accounting for operating assets, enabling the preparation of balance sheets and flow...

Natürliche Ressourcen werden zunehmend knapper, unter anderem da weltweit derzeit deutlich mehr natürliche Rohstoffe abgebaut und verarbeitet werden, als die Erde in diesem Zeitraum zur Verfügung stellen kann. Als Nettoimporteur von Rohstoffen ist die deutsche Wirtschaft insbesondere bei...

Auf dem Weg zur Klimaneutralität sehen sowohl der europäische Green Deal als auch der aktuelle Koalitionsvertrag mit der geplanten "Nationalen Kreislaufwirtschaftsstrategie" eine Kreislaufwirtschaft als eine zentrale Maßnahme, bei der die gesamte Industrie mobilisiert wird. Über eine...

Using the environmental decision support system DANUBIA, we analyze the effects ofclimate change on industry and compare the effectiveness of different adaptation strategies.The observed area covers Germany and Austria up to 2025. Since the main effects ofclimate change in this region are...

Many governments subsidize regional rail service as an alternative to road traffic. This paper assesses whether increases in service frequency reduce road traffic externalities. We exploit differences in service frequency growth by procurement mode following a railway reform in Germany to...

This paper attempts to predict the potential effects of CO2 emissions trading on fuel choice in the German electric power industry. By analyzing panel data (1968-1998) of major utilities, we show that the fuel mix of electric utilities is price inelastic. As a consequence, the implementation of...

We conduct an empirical analysis of the technical efficiency of cars sold in Germany in 2010. The analysis is performed using traditional data envelopment analysis (DEA) as well as directional distance functions (DDF). The approach of DDF allows incorporating the reduction of carbon dioxide...

This paper examines the impact of outdoor and indoor pollution on children's health from birth until the age of three years in Germany. We use representative data from the German Socio-Economic Panel (SOEP), combined with five air pollution levels. These data come from the Federal Environment...