Die kumulierte Emissionsintensität ist ein neues Instrument der betrieblichen Umweltleistungsbewertung. Die Einführung eines entsprechenden Kennzahlensystems ist mit einem Startwertproblem verbunden, zu dessen Lösung Umweltwirkungsmultiplikatoren aus der ökologisch erweiterten...

A key aspect of encouraging people's awareness about carbon dioxide (CO2) emissions associated with various products is penetration of life cycle thinking (LCT). LCT is not a simple concept and should be connected with daily behaviors; it is important to learn LCT not only in primary but also in...

This paper investigates carbon emissions materiality with regards to financial statements and investigates potential methods of accounting for carbon emission rights. We investigate whether some of the largest U.S. companies should be required to discuss and quantify greenhouse gas emissions, as...