Niklas Letmathe

intern

Description:

Management accounting and the pathway to a sustainable economy are intertwined, both on an individual company level and for the economy as a whole. For a company to lead the shift to more sustainable practices, it needs to identify, assess, and implement opportunities for more sustainable processes and products. This is where management accounting can help! Against this background, we propose the following final thesis project:

Several papers in the current literature describe methods for carbon accounting. However, summarizing the recent knowledge about carbon accounting is a task that needs to be tackled. Moreover, carbon accounting needs to be developed further in the future. For this purpose, the foundation needs to be laid.

This final thesis project aims to get an overview of the current state of the literature on carbon accounting methods, innovations, and empirical adoption. Furthermore, we want you to draw implications that could arise out of your literature results for future carbon accounting research.

Literature:

• Kaplan, Robert; Ramanna, Karthik (2021): Accounting for Climate Change: The First Rigorous Approach to ESG Reporting. In: Harvard Business Review 99 (6), S. 120–131.
• Schaltegger, Stefan; Csutora, Maria (2012). Carbon accounting for sustainability and management. Status quo and challenges. Journal of Cleaner Production, 36, 1-16. DOI: 10.1016/j.jclepro.2012.06.024
• Stechemesser, Kristin, & Guenther, Edeltraud (2012). Carbon accounting: a systematic literature review. Journal of Cleaner Production, 36, 17-38. DOI: 10.1016/j.jclepro.2012.02.021