Application of E-Liability Accounting in Practice – A Case Study

  • Typ:Masterarbeit
  • Betreuung:

    Niklas Letmathe

  • Zusatzfeld:

    2024

  • Companies are facing increased pressure to report on greenhouse gas (GHG) emissions in a transparent and auditable way. The current standard in carbon accounting is the GHG Protocol, which, despite its widespread use, has several shortcomings. To address these issues, Robert Kaplan and Karthik Ramanna developed the E-liability method. This concept aims to provide a more precise and comprehensive way of tracking emissions by attributing them directly to specific products or processes. This paper examines the potential applicability of E-liability in a German engineering company within the pharmaceutical industry through a case study. The paper highlights the organizational, data, and allocation-related barriers that need to be overcome. It demonstrates that several preparations, such as improved data collection systems, a core sustainability team, and refined allocation methods, are necessary for a successful integration into the company's operations. Despite these challenges, the study indicates that E-liability can enhance the accuracy and transparency of emissions reporting in complex industrial settings.