Research report, presented to the SBL Unisa, Midrand. / The current and future anticipated changes in the earth’s climate are a concern that has captured business’s and governments’ global attention. Climate change and its potential impacts cannot be ignored as there is ample evidence that global warming is indeed the result of anthropogenic greenhouse gas emissions. The mobile operator in Africa and the Middle East (ME) operates on continents and in parts of the world, predicted by scientists as the most vulnerable to the effects of climate change. The mobile operator in Africa and the Middle East is moreover an emitter of significant amounts of CO2 and this exacerbates the serious environmental climate change problem that humankind faces. This research paper addresses the Corporate Social Responsibility of African and Middle East (ME) mobile operators, and its Carbon Footprint. The main objectives of the research are to identify strategic risks and opportunities and the implications for the mobile operator and to determine its Greenhouse Gas emissions. The performance against targets and plans to reduce GHG emissions are also reviewed. The research is based on the questionnaire of the Carbon Disclosure Project (CDP) initiative. A shortened and modified version of the CDP was designed and emailed to two major mobile telecom operators both operating in Africa and the Middle East. It is postulated that the telecommunications industry is at an inflection point where significant changes must take place in the way energy requirements are managed. This in turn could have a positive effect on reducing its carbon footprint, benefit corporate reputation and at the same time earn “green miles” in the subscriber’s minds. The research reached the main conclusion that the mobile operators’ investigated do not yet have strategies, systems and reporting in place to be counted as “good corporate citizens” concerning their environmental responsibility. The research further concluded that a proactive strategic intent is a necessity to achieve this goal. In short: The Corporate Social Responsibility of African and Middle East mobile operators indeed has a positive effect on its Carbon Footprint.

Water is a prerequisite for life on our planet. Due to climate change and pollution, water availability for agricultural production, industry and households is increasingly put at risk. With agriculture being the largest water user as well as polluter worldwide, we estimate anthropogenic nitrogen and phosphorus emissions to fresh water related to global crop production at a spatial resolution level of 5 by 5 arc min and calculate the grey water footprints (GWF) related to EU-27's crop production. A multiregional input-output model is used to trace the the GWF embodied in the final consumption of crop products by the EU-27. The total GWF related to crop production in the EU-27 in 2007 was 1 × 1012 m3/year. Spain contributed about 40% to this total. Production of cereals (wheat, rice and other cereals) take the largest share, accounting for 30% of the GWF, followed by fruits (17%), vegetables (14%), and oil crops (13%). The total agricultural GWF of the EU-27 related to crop consumption was 1830 billion m3/year, which is 3700 m3/year per capita on average. Overall, the EU-27 was able to externalize about 41% of the GWF to the rest of the world through imports of crop products.

Intensifiering av jordbruket globalt har lett till förhöjda halter reaktivt kväve (Nr) i omlopp på jorden. Användningen av stora mängder av framförallt handelsgödselkväve har rubbat balansen mellan reaktivt kväve och icke reaktivt kväve i kvävecykeln, vilket orsakar stora problem i form av övergödning. För att motverka denna negativa miljöpåverkan är det viktigt att uppmärksamma både makthavare och konsumenter på problemen och redovisa vilken påverkan som sker vid produktion av olika livsmedel. Detta så att konsumenter har möjlighet göra hållbara val vid köp av livsmedel och så att ett hållbart jordbruk kan utvecklas. För att beräkna ett livsmedels påverkan på kvävecykel kan flera olika metoder användas. I denna studie analyseras indikatorerna kväveffektivitet (NUE), kvävefotavtryck samt övergödningspotential för att undersöka vilken av indikatorerna som lämpar sig bäst för konsumentvägledning. NUE definieras som Nut/Nin och beräknar hur stor andel av inflödet av N som kommer ut i slutprodukten. Kvävefotavtrycket beräknas som (Nin-Nut) per kg produkt och övergödningspotential som utsläpp av olika övergödande ämnen per kg produkt. Indikatorerna applicerades på olika svenska livsmedel samt sojabönor från Brasilien och resultatet visade på att högst övergödningspotential och kvävefotavtryck fås för kött från kyckling, gris och nötkreatur. För samma indikatorer beräknades lägst potential och fotavtryck för gurka, tomat och morot. NUE beräknades vara högst för gurka på 0,90 och lägst för hallon och jordgubbe på 0,05 samt 0,08. Vid jämförelse av indikatorerna fastställdes att kvävefotavtrycket är bäst lämpad för konsumentvägledning eftersom resultatet är lättförståeligt och det kan kopplas till specifika miljöproblem så som övergödning. Övergödningspotentialen är också en lättförståelig indikator men N som resurs analyseras inte. Indikatorn kräver också mycket data som kan vara svår att få tag på för produkter som produceras i andra länder. Resultatet av NUE är lite mer komplicerat och indikatorn kan passa bättre som ett mått på hur kväveeffektivt en gård eller land är och därav lämpar sig indikatorn bättre för bönder och makthavare än konsumenter. / The amount of reactive nitrogen in the environment has increased as food production has intensified. A disrupted balance between reactive and non-reactive nitrogen can lead to a destabilisation of the state that the earth system is currently in. In order to create a sustainable agriculture, it is important to inform politicians and consumers about the impact on the nitrogen cycle associated with different food products in order to enable sustainable food choices. The objective of this study was to find an indicator that present the effect on the nitrogen cycle in food production and can be used for consumer guidance. The indicators evaluated in this study were Nitrogen Use Efficiency (NUE), the nitrogen footprint and eutrophication potential. NUE is calculated by dividing Nout by Nin. The nitrogen footprint is defined as the amount of reactive nitrogen released to the environment per product unit and is calculated as (Nin-Nout) per kg product. The indicator eutrophication potential calculates the amount of substances that can lead to eutrophication and is expressed per kg product. The results show that chicken, pig and beef have the highest eutrophication potential as well as nitrogen footprint. The lowest eutrophication potential and nitrogen footprint was found for cucumber, tomato and carrot. The highest NUE was calculated for cucumber with a value of 0,90 and the lowest was found for raspberries (0,05) and strawberries (0,08). The indicator that is recommended for consumer guidance after analysis is the nitrogen footprint because it is easy to understand, and the result can connect to specific problems such as eutrophication. The eutrophication potential is also easy to understand, however the use of nitrogen as a resource is not considered and it could be a problem to find data for products produced in other countries. The result from NUE is a bit more complicated for consumers to understand and the indicator might be more useful for politicians and farmers than for consumer guidance.

Esta dissertação apresenta o conceito de pegada hídrica (water footprint). Entendido como um conceito de grande valia para o gerenciamento sustentável dos recursos hídricos, inicialmente buscou-se, por meio da realização de uma pesquisa bibliométrica, a identificação de uma publicação científica que versasse sobre um modelo estruturado de gestão da água para o setor produtivo elaborado a partir do conceito de pegada hídrica. Como não foi identificado nenhum estudo neste sentido, foi proposto o desenvolvimento de uma pesquisa que resultasse em um modelo estruturado de gestão da água a partir dos conceitos de pegada hídrica. Para isso, primeiramente foi feita uma pesquisa qualitativa e exploratória, através de entrevistas com especialistas no tema, com o objetivo de identificar suas contribuições para um modelo de gestão da água a partir das aplicabilidades do conceito de pegada hídrica. Através das contribuições fornecidas pelo painel de especialistas, bem como do entendimento do autor do conteúdo da pesquisa bibliográfica realizada, foi proposto um modelo de gestão da água para a produção de bens e serviços a partir do conceito de pegada hídrica, estruturado na forma do modelo de gestão PDCA (Plan-Do-Check-Action). Assim, acredita-se que o resultado final deste modelo possa ser aplicável a uma empresa real, pois este conta com elementos de gestão elaborados a partir de boas práticas empresariais de gestão da água, aprimorados através do conteúdo do referencial teórico e das contribuições vivenciadas pelos especialistas no conceito de pegada hídrica. Ele proporciona uma visão holística de todo o processo necessário para o gerenciamento sustentável dos recursos hídricos por uma organização e envolve a participação de diversas partes interessadas e a cadeia de suprimentos. Também, conta com uma forma inovadora e abrangente de contabilização do uso e consumo da água e descarte de efluentes, proporciona uma gestão de riscos adequada e pode servir como um dos subsídios necessários para a elaboração de estratégias operacionais e comerciais, contribuindo de maneira importante para o desenvolvimento sustentável de uma organização. / This research introduces the concept of water footprint. Known as a concept of great value for the sustainable management of water resources, initially it was sought, through the performance of a bibliometric research, the identification of a scientific publication which would deal about a structured water management model for the productive sector prepared from the concept of water footprint. As no study has been identified in this direction yet, the development of a research that resulted in a structured water management model from the concepts of water footprint was proposed. In this regard, firstly a qualitative and exploratory research was made through interviews with water footprint experts with the aim of identify their contributions for a water management model from the applicabilities of the concept of water footprint. Also, through the contributions provided by the experts panel as the author\'s understanding of the content of the bibliographic research conducted, it was proposed a water management model for the production of goods and services from the concept of water footprint, structured in the form of the model management PDCA (Plan-Do-Check-Action). Consequently, it is believed that the end result of this model may be applicable to a real company because this one has elements of management drawn from good business practices of water management, improved by the contents of the theoretical framework and the contributions from experienced experts on the concept of water footprint. It provides a holistic view of the entire process needed for sustainable management of water resources within an organization and involves the participation of several stakeholders and supply chain. It also has an innovative and broad manner of accounting the use and consumption of water and wastewater discharge, provides a suitable risk management and can serve as the required support for the development of operational and commercial strategies, contributing considerably to the sustainable development of an organization.

Nos últimos anos, as questões relacionadas à problemática ambiental multiplicaram sua presença na agenda do setor empresarial. Mais recentemente, observa-se o aumento do interesse das empresas pela água, recurso natural indispensável para a manutenção do equilíbrio dos ecossistemas e das atividades socioeconômicas humanas. Diante da ampliação da pressão sobre seu uso, resultado do crescimento populacional e incremento dos padrões atuais de produção e consumo, diferentes ferramentas têm sido desenvolvidas para contribuir para que o uso da água se torne mais racional e sustentável. Uma delas é a Pegada Hídrica (PH), um indicador de consumo direto e indireto da água utilizada durante a produção de bens ou serviços. A PH está relacionada com a pressão causada aos recursos hídricos pelas atividades humanas e classifica a água usada nesses processos e atividades de acordo com sua origem e impacto. Sua utilização pelo setor empresarial tem sido cada vez mais frequente. Tendo como base este contexto, este trabalho busca compreender quais são os principais motivos que tem levado as empresas a utilizarem a PH. Esta Tese, de caráter interdisciplinar, utiliza como referenciais teóricos a Teoria da Modernização Ecológica (TME), a Teoria dos Stakeholders (TS) e elementos da Nova Sociologia Econômica (NSE). Para alcançar o objetivo proposto, foram utilizados três procedimentos metodológicos: a) levantamento documental; b) revisão bibliográfica sistemática; c) estudos de caso. Os motivos que justificam a utilização da PH extraídos dos documentos analisados na revisão bibliográfica sistemática foram sistematizados e agrupados em quatro categorias que podem ser relacionadas com os referenciais teóricos utilizados. Os resultados obtidos na pesquisa indicaram que os motivos que têm levado as empresas a utilizarem a Pegada Hídrica são: 1) vantagens do método, já que permite uma visão detalhada do consumo de água em toda a cadeia produtiva (TME); 2) comunicação com stakeholders, pois reconhecem que é necessário avaliar o consumo da água em toda a sua cadeia, para atender as demandas dos diferentes stakeholders internos e externos e melhorar sua comunicação com eles (TS; NSE); 3) porque a PH pode colaborar na identificação de riscos associados à água, o que permite agir com certa antecipação a futuras regulações e contestações dos diferentes stakeholders (NSE); 4) porque os resultados dos estudos de PH podem fornecer informações que colabore na tomada de decisão para reduzir o consumo de água, estabelecer parcerias e cooperação entre os diferentes setores da sociedade (TME). Entre os motivos apontados, os mais frequentes são aqueles relacionados com as vantagens do método, o que permite uma compreensão mais ampla da pressão e impactos à água causados pelas atividades das empresas. Entretanto, considerando que sua utilização pelo setor empresarial é muito recente, pesquisas futuras necessitam ser realizadas para acompanhar a evolução das ações e do comportamento das empresas sobre a temática da água. Nesse sentido, torna-se cada vez mais urgente uma reflexão sobre a necessidade de que os limites físicos existentes e a capacidade de suporte dos ecossistemas orientem a organização das sociedades. / In recent years, several environmental issues have multiplied their presence in the corporate sectors agenda. More recently, an increased interest is observed among companies on the topic of water, an essential natural resource for the maintenance of ecosystems equilibrium and human socio-economic activities. To face the increasing pressure over the resource, resulting from the combination of population growth and changing consumption patterns, several tools have been developed. Their goal is to make corporate water consumption more rational and sustainable. One of these tools is the Water Footprint (WF), an indicator of direct and indirect water consumption in the production of goods and services. The water footprint quantifies and assesses the pressure from human activities on water resources. It classifies water resources according to their source and potential impact. Its use by the private sector is increasingly frequent. Against this context, this work aims at understanding the main reasons for companies adoption of the WF Assessment. This thesis, embracing a multidisciplinary approach, makes use of three theoretical frameworks: the Ecological Modernization Theory (EMT), Stakeholder theory (ST) and elements of the New Economic Sociology (NES). To this end, three different methodologies where used: a) document research; b) systematic literature research; c) case studies. The stated reasons for using the WF found in the literature research where classified into four categories that may be related to the theoretical frameworks presented. The results from this research identified as the main reasons under private sectors adoption of the WF. The first reason could be called advantages of this methodology, since it allows for a detailed analysis of water consumption in the supply chain, which can be analyzed using the EMT. A second reason would be related to the communication with the stakeholders. Companies recognize the need for addressing water consumption over their whole supply chain in order to meet the demands of different stakeholders and improve their communications with them. This recognition is explained by the ST and NES. Thirdly, risk assessment was is another important argument. WF assessment may help to address water-related risks, allowing them to anticipate the introduction of new regulations or contestation from different stakeholders. NES allows us to understand this reason. Lastly, companies include informed decision-making as another adoption reason. WF may be used for establishing goals and priorities for lower water consumption rates, identifying key partners and working together with key sectors of society. Ecological modernization theory contributes to explain this effect. The most frequent reasons mentioned were those related to the advantages of the methodology, arguing that the WF provides a broader understanding of pressure resulting from corporate activities. Nevertheless, considering the recent adoption by the private sector of this method, it would be important to re-evaluate the relation between water and the private sector, and with the WF in particular. In this sense, it is increasingly necessary that environmental limits and ecosystems carrying capacity guide societal organization.

Made available in DSpace on 2016-04-26T20:48:33Z (GMT). No. of bitstreams: 1 Adriana Silva de Souza.pdf: 588771 bytes, checksum: f5afcb0dd11fea5cb3632812df0f43df (MD5) Previous issue date: 2011-05-26 / The reflection on the theme development, along with pressure from society in nature, led the growth in awareness of the environmental problems caused by incompatible standards of living through the process of regeneration of the environment. With that sustainable development has become the main choice for today's socioeconomic development. The finding of fact made researchers were in search of a development model that can guarantee the quality of life of present generations without compromising the ability of future generations to survive and develop. Several tools have been developed in recent years with the aim of measuring the sustainability of economic and social systems. In an attempt to improve knowledge of sustainability indicators in this study evaluated three of the tools most widely used and recognized in the context of sustainability: the Ecological Footprint, the Dashboard of Sustainability, and the Barometer of Sustainability. The three tools were evaluated in order to identify the main elements of these indicators and their theoretical basis. The ultimate goal is to write a comparative analysis and improve understanding of sustainability indicators mentioned so that you can use these tools more clearly and consciously / A reflexão sobre o tema desenvolvimento, juntamente com a pressão exercida pela sociedade na natureza, levou o crescimento da consciência sobre os problemas ambientais gerados por padrões de vida incompatíveis com o processo de regeneração do meio ambiente. Com isso o desenvolvimento sustentável tornou-se a principal opção de desenvolvimento socioeconômico da atualidade. A constatação deste fato fez com pesquisadores fossem em busca de um modelo de desenvolvimento que possa garantir a qualidade de vida das gerações atuais sem comprometer a capacidade de gerações futuras de sobreviverem e desenvolverem-se. Várias ferramentas foram elaboradas nos últimos anos com o objetivo de mensurar a sustentabilidade de sistemas econômicos e sociais. Na tentativa de melhorar o conhecimento sobre os indicadores de sustentabilidade o presente estudo avaliou três das ferramentas mais usadas e reconhecidas no âmbito da sustentabilidade: o Ecological Footprint, o Dashboard of Sustainability, e o Barometer of Sustainability. As três ferramentas foram analisadas para que se identificassem os principais elementos formadores destes indicadores e seu embasamento teórico. O objetivo final do trabalho é fazer uma análise comparativa e melhorar o conhecimento dos indicadores de sustentabilidade mencionados para que seja possível utilizar essas ferramentas de forma mais adequada e consciente

ABSTRACTThe global retail business is always changing and this change brings new issues in front of us and deserves responsibilities to address these issues. The Textile Retail Business is also experiencing this change as the whole retail textile supply chain has already become globalized with the time especially in terms of sourcing of raw materials and production as well. This phenomenon has raised the questions of threats regarding sustainability and resiliency of the supply chain. Today’s retailers are working closely with these topics in a competition basis to achieve competitive advantages in their supply chain. This dissertation aims to sketch out the possible latent challenges for which the companies prefer to work with a scattered supply chain in terms of different geographical location as it involves lot of time, transportation and business risks. Additionally this scattered supply chain disputes the environmental and resilient approach of the total chain. Moreover, we try to shed light to validate the inter-relation between ecological sustainability and resiliency of the supply chain. Based on the case study on two companies having different sizes but similar values towards environment which are also located in different geographical region, we have tried to find out the answers. Companies build up supply chain firstly evaluating flexibility and resiliency of their own supply chain only by considering the technology availability, quality and pricing involved with the product and then they want to be sustainable and resilient by addressing other issues. The main challenges for the companies to alter their position are the product specific characteristics, availability of knowhow and the suitable process cost involved with product. It has proposed for the companies who are working with numerous supply chains located in different geographical location to do some adjustments among their nearby suppliers for a typical product on experimental basis especially providing technological and logistics support to their suppliers. / Program: Magisterutbildning i Applied Textile Management

Due to the limited studies related to healthcare services future expanding demand, required resources and utilities, and related environmental and economic challenges; this research is carried out to complement other researchers in other economic sectors to identify the gaps, highlight good potentials of sustainability achievements and recommend necessary actions. This research investigates the future expanding demand of healthcare services; the environmental and economic challenges related to this expand and its environmental and economic impacts and the opportunities to overcome these impacts in order to improve healthcare services sustainability and performance. The research follows a SLR to discover earlier works related to environmental sustainability in buildings and healthcare facilities. The environmental challenges related to expanding in healthcare facilities found in the literature are increase in energy consumption and waste generation. The environmental impacts related to these challenges are excessive CO2 and GHG emissions. The economic impacts are escalations of project expenditures, operating expenditures and utilities expenditures. The research uses SD Analysis, as a methodological approach, to framework and understands different healthcare system elements and to develop models that are representing the dynamic relations between these elements. Bahrain healthcare system is selected as a research context due to the availability of good quality healthcare secondary data, the small size of the country that makes it a good model to implement and test new concepts, the limited country resources, and the country keenness to implement sustainability plans to meet sustainability objectives. This research numerically tests and subsequently, supports the implication of stated environmental and economic challenges. It also develops a number of important technical parameters and indicators such as energy and water benchmarks for different healthcare facilities. The research also determines another two sources of environmental challenges related to expanding in healthcare facilities. The first challenge is excessive water consumption. Availability of enough treated water for healthcare applications, especially in countries with limited fresh water resources and depending on 90% of its water need on desalination like Bahrain, a tangible environmental challenge needs to be addressed. The second one is a group of environmental challenges related to the practicing of healthcare services that can expose personnel and environment to high risks. These challenges need to be efficiently managed to improve the environmental sustainability and the social sustainability of healthcare facilities. The research also investigates the effectiveness of a number of mitigation measures used to overcome the environmental and economic negative impacts, such as using energy efficiency technologies, renewable-based energy resources and waste energy recovery. In this regard, the research numerically tests and subsequently supports the implication of stated environmental and economic impacts and the effectiveness of tested measures in mitigating the undesirable results on healthcare facilities. The developed SD Model, as one of the main contributions of this research, is considered as a strategic planning and decision-making administrative tools to forecast future healthcare facilities demand and required resources. It is also considered as a risk assessment tool to assess environmental challenges related to utilities and its environmental and economic impacts in order to improve healthcare facilities sustainability and performance. The potential of utilities saving and utilities expenditures saving in healthcare buildings are high and it is recommended to work toward energy efficiency and renewable energy deployment to achieve sustainable healthcare buildings. Recovery of energy from Medical Waste incineration to be kept under consideration as it is offsetting double the quantity of CO2e emissions resulting from the incineration process. Safe recycling of wastewater of some healthcare processes is highly recommended as it can reduce water consumption and contributes to the reduction of healthcare facilities CO2e emissions. Sources of gray water and gray water applications must be carefully selected to avoid any contradiction with Infection Control regulations or other healthcare regulations. It is recommended to conduct utilities assessment studies on wide sample of healthcare facilities to avoid low peaks and odd operation periods.

Esta dissertação apresenta o conceito de pegada hídrica (water footprint). Entendido como um conceito de grande valia para o gerenciamento sustentável dos recursos hídricos, inicialmente buscou-se, por meio da realização de uma pesquisa bibliométrica, a identificação de uma publicação científica que versasse sobre um modelo estruturado de gestão da água para o setor produtivo elaborado a partir do conceito de pegada hídrica. Como não foi identificado nenhum estudo neste sentido, foi proposto o desenvolvimento de uma pesquisa que resultasse em um modelo estruturado de gestão da água a partir dos conceitos de pegada hídrica. Para isso, primeiramente foi feita uma pesquisa qualitativa e exploratória, através de entrevistas com especialistas no tema, com o objetivo de identificar suas contribuições para um modelo de gestão da água a partir das aplicabilidades do conceito de pegada hídrica. Através das contribuições fornecidas pelo painel de especialistas, bem como do entendimento do autor do conteúdo da pesquisa bibliográfica realizada, foi proposto um modelo de gestão da água para a produção de bens e serviços a partir do conceito de pegada hídrica, estruturado na forma do modelo de gestão PDCA (Plan-Do-Check-Action). Assim, acredita-se que o resultado final deste modelo possa ser aplicável a uma empresa real, pois este conta com elementos de gestão elaborados a partir de boas práticas empresariais de gestão da água, aprimorados através do conteúdo do referencial teórico e das contribuições vivenciadas pelos especialistas no conceito de pegada hídrica. Ele proporciona uma visão holística de todo o processo necessário para o gerenciamento sustentável dos recursos hídricos por uma organização e envolve a participação de diversas partes interessadas e a cadeia de suprimentos. Também, conta com uma forma inovadora e abrangente de contabilização do uso e consumo da água e descarte de efluentes, proporciona uma gestão de riscos adequada e pode servir como um dos subsídios necessários para a elaboração de estratégias operacionais e comerciais, contribuindo de maneira importante para o desenvolvimento sustentável de uma organização. / This research introduces the concept of water footprint. Known as a concept of great value for the sustainable management of water resources, initially it was sought, through the performance of a bibliometric research, the identification of a scientific publication which would deal about a structured water management model for the productive sector prepared from the concept of water footprint. As no study has been identified in this direction yet, the development of a research that resulted in a structured water management model from the concepts of water footprint was proposed. In this regard, firstly a qualitative and exploratory research was made through interviews with water footprint experts with the aim of identify their contributions for a water management model from the applicabilities of the concept of water footprint. Also, through the contributions provided by the experts panel as the author\'s understanding of the content of the bibliographic research conducted, it was proposed a water management model for the production of goods and services from the concept of water footprint, structured in the form of the model management PDCA (Plan-Do-Check-Action). Consequently, it is believed that the end result of this model may be applicable to a real company because this one has elements of management drawn from good business practices of water management, improved by the contents of the theoretical framework and the contributions from experienced experts on the concept of water footprint. It provides a holistic view of the entire process needed for sustainable management of water resources within an organization and involves the participation of several stakeholders and supply chain. It also has an innovative and broad manner of accounting the use and consumption of water and wastewater discharge, provides a suitable risk management and can serve as the required support for the development of operational and commercial strategies, contributing considerably to the sustainable development of an organization.

A new approach to allocate environmental responsibility, the "value added-based responsibility" allocation, is presented in this article. This metric allocates total environmental pressures occurring along an international supply chain to the participating sectors and countries according to the share of value added they generate within that specific supply chain. We show that - due to their position in global value chains - certain sectors (e.g. services) and countries (e.g. Germany) receive significantly greater responsibility compared to other allocation approaches. This adds a new perspective to the discussions concerning a fair distribution of mitigation costs among nations, companies and consumers.