Die Arbeit handelt vom Greenhouse Gas Protocol und der Anwendung auf Hochschulen. Die Untersuchung zeigt, dass das Greenhouse Gas Protocol sehr universell verfasst wurde und sich somit auch auf Hochschulen anwenden lässt. Speziell für den Hochschulkontext werden keine Leitfäden gegeben. Des Weiteren hat sich herausgestellt, dass Energieverbrauch und Pendelverkehr der Studierenden den Großteil der Emissionen ausmachen. Im Fallbeispiel der HTWK Leipzig konnten Emissionen von rund 263 tCO2e im Jahr 2022 identifiziert werden. Die untersuchten Jahre 2020 bis 2022 unterlagen allerdings der Pandemie, weshalb die reellen Emissionen deutlich höher sein könnten.:Abbildungsverzeichnis Tabellenverzeichnis Formelverzeichnis Abkürzungsverzeichnis 1 Einleitung 2 Theoretische Grundlagen der Treibhausgasbilanzierung 2.1 Carbon Footprint 2.2.1 Product Carbon Footprint 2.2.2 Corporate Carbon Footprint 2.2 Nutzen und Relevanz 3 Greenhouse Gas Protocol 3.1 Grundsätze 3.2 Grenzen der Bilanzierung 3.3 Die drei Scopes 3.4 Berechnung der Treibhausgasemissionen 3.4.1 Treibhauspotential und Emissionsfaktor 3.4.2 Formeln zur Berechnung 4. Die Anwendbarkeit des GHG Protocol auf Hochschulen 4.1 Nachhaltigkeit an Hochschulen 4.2 Praktikabilität 4.3 Anwendungsfälle 5. CO₂-Bilanz der Fakultät Wirtschaftswissenschaft & Wirtschaftsingenieurwesen 5.1 Die Fakultät Wirtschaftswissenschaft & Wirtschaftsingenieurwesen. 5.2 Methoden 5.2.1Systemgrenzen 5.2.2 Organisationsbedingte Grenzen 5.2.3 Geschäftsbedingte Grenzen 5.2.4 Datenerhebung und Berechnung 5.3 Identifizierung der Treibhausgasemissionsquellen 5.3.1 Gebäude 5.3.2 Mobilität 5.3.3 Papier 5.4 CO₂-Bilanz 5.5 Schlussfolgerungen 6 Zusammenfassung Anhang Literaturverzeichnis Eidesstattliche Erklärung

Submitted by Maria Aparecida (cidazen@gmail.com) on 2017-08-01T14:15:50Z No. of bitstreams: 1 Vanessa Silva Melo.pdf: 1861166 bytes, checksum: 6a6b38051e0d1f5842382f622b080abe (MD5) / Made available in DSpace on 2017-08-01T14:15:50Z (GMT). No. of bitstreams: 1 Vanessa Silva Melo.pdf: 1861166 bytes, checksum: 6a6b38051e0d1f5842382f622b080abe (MD5) Previous issue date: 2017-07-03 / Academic studies demonstrate the importance of disclosure of inventories or reports with environmental information and overlook the question about the information quality with respect to the robustness and credibility of the report. Thus, this work aims to evaluate the GHG emission inventory profiles from GHG Protocol Program Public Register attributed to enterprises located in Maranhão as well as quantify the significance of these documents in providing clear information about the effectiveness of environmental actions towards the Climate Change scenario. It is a study with both qualitative approach, using descriptive research and bibliographic and documental procedures, through the analysis of secondary data. The analysis of evidence was developed based on the information contained in the emission inventories provided by the GHG Protocol Programme of several Companies along with other environmental information. The results of the study indicate that the inventories evaluated did not present a critical analysis, as well as opportunities for improvement in the clarity of the actions that were or were implemented for the reduction of GHG, the disclosure of inventories and the implementation of the tool as an instrument for managing emissions. / Estudos acadêmicos correlatos demonstram a importância da divulgação de inventários ou relatórios com informações ambientais e despertam para a questão da qualidade dessas informações com relação à robustez e credibilidade do relatório. Assim, este trabalho tem como objetivo examinar os perfis dos inventários de emissões de GEE do registro público do Programa GHG Protocol elaborados pelas empresas locadas no Maranhão e avalia a significância desses documentos em prestar informações claras sobre a eficácia das ações ambientais frente ao quadro das mudanças climáticas. Para tanto, este se baseia numa abordagem qualitativa, com o emprego de pesquisa do tipo descritiva e a utilização de procedimentos bibliográfico e documental, por meio de análise de conteúdo de dados secundários. A análise das evidências foi desenvolvida com base nas informações contidas nos inventários de emissões disponibilizados pelo programa GHG Protocol das empresas notadas por A, B, C, D, E, F e G juntamente com outras informações de seus desempenhos ambientais disponíveis nos sites das empresas analisadas. O resultado do estudo indica que os inventários avaliados não apresentaram uma análise crítica, bem como, foram identificadas oportunidades de melhoria na clareza das ações que estão ou foram implantadas para a redução dos GEE, na divulgação dos inventários e na efetivação da ferramenta como instrumento de gestão das emissões.

This research project represents a collaborative effort between E&C Consultants, an international energy procurement consultancy, and aims to address the increasing demand for guidance on scope 1 emissions reduction strategies expressed by their clients. From a procurement perspective, companies are actively seeking alternative commodities, such as biomethane or hydrogen, to substitute their natural gas consumption. In response to this growing trend, multinational corporations are displaying an increased interest in voluntary emission reduction initiatives, including the Science Based Targets initiative and the Greenhouse Gas Protocol. Subsequently, the research project encompasses an investigation into the sustainability plans adopted by companies. Furthermore, an analysis of the European biomethane and hydrogen markets is made. Most of the information is derived from interviews conducted with diverse stakeholders, including multinational companies, energy traders, an energy supplier, a gas market expert, and a carbon removal expert. The findings of this research project indicate that multinational corporations have established robust short-term sustainability plans, yet encounter challenges in formulating long-term strategies, primarily due to legislative ambiguities and limited resources and expertise. The implementation of REPowerEU [1] is expected to significantly augment the production levels of both biomethane and hydrogen by 2030. The biomethane market is predominantly characterised by supply constraints, owing to the high demand it experiences, resulting in elevated prices. Conversely, the hydrogen market is less mature and exhibits comparatively lower demand as companies have to implement alternative technologies that are required for hydrogen adoption. Eventually, both biomethane and hydrogen possess the potential to emerge as cost-competitive alternatives to natural gas, depending upon the maturation and development of their respective markets. / Detta forskningsprojekt representerar ett samarbete mellan E&C Consultants, en internationell energiupphandling, och syftar till att möta den ökande efterfrågan på vägledning om scope 1-strategier för minskning av utsläppen uttryckt av deras kunder. Ur ett upphandlingsperspektiv söker företag aktivt alternativa råvaror, såsom biometan eller väte, för att ersätta deras naturgas konsumtion. Som svar på denna växande trend visar multinationella företag ett ökat intresse för frivilliga initiativ för att minska utsläppen, inklusive initiativet Science Based Targets och Greenhouse Gas Protocol. Därtill omfattar forskningsprojektet en utredning av antagna hållbarhetsplaner av företag. Dessutom görs en analys av den europeiska biometan- och vätemarknaderna. Merparten av informationen kommer från intervjuer med olika intressenter, inklusive multinationella företag, energimäklare, en energileverantör, en gasmarknadsexpert och en expert på koldioxidinfångning. Av denna studie indikerar att multinationella företag har etablerat robusta kortsiktiga hållbarhetsplaner, men stöter på utmaningar i att formulera långsiktiga strategier, främst på grund av oklarheter i lagstiftningen och begränsade resurser och expertis. Implementeringen av REPowerEU [1] förväntas avsevärt förstärka produktionsnivåer av både biometan och väte till 2030. Biometanmarknaden kännetecknas övervägande av utbudsbegränsningar på grund av den höga efterfrågan, vilket resulterar i förhöjda priser. Omvänt är vätgasmarknaden mindre mogen och uppvisar jämförelsevis lägre efterfrågan eftersom företag måste implementera alternativa tekniker som krävs för att använda väte. Så småningom kan båda biometan och väte ha potential att vara konkurrenskraftiga alternativ till naturgas, beroende på deras mognad och utveckling de respektive marknaderna.

Submitted by Lucienne Costa (lucienneferreira@ufcg.edu.br) on 2018-09-12T18:29:18Z No. of bitstreams: 1 DIOGO DA FONSECA SOARES – DISSERTAÇÃO (PPGRN) 2018.pdf: 725145 bytes, checksum: 093573006141a5435aa2269250c27783 (MD5) / Made available in DSpace on 2018-09-12T18:29:18Z (GMT). No. of bitstreams: 1 DIOGO DA FONSECA SOARES – DISSERTAÇÃO (PPGRN) 2018.pdf: 725145 bytes, checksum: 093573006141a5435aa2269250c27783 (MD5) Previous issue date: 2017-12-13 / O presente estudo objetivou inventariar as emissões de Gases de Efeito Estufa (GEE) do sistema ferroviário da região metropolitana de João Pessoa no ano base de 2016. Seguiuse a metodologia do Programa Brasileiro GHG Protocol versão 2016 para quantificar as emissões. As fontes emissoras foram organizadas de acordo com os limites operacionais classificados nos escopos 1, 2 e 3. A emissão total no ano inventariado foi de 1.035,76 tCO2e e 73,26 tCO2 biogênico. A fonte que mais contribuiu nas emissões foi a combustão ferroviária com 981,05 tCO2e, seguida da geração de energia elétrica 22,67 tCO2e. Considerando a interdisciplinaridade desta pesquisa, compreende que o estudo dos impactos atmosféricos do sistema de trem de João Pessoa serviu como parâmetro para o delineamento de estratégias e técnicas de mitigação da poluição do ar no Estado da Paraíba, tal como a melhoria de qualidade de vida para gerações vindouras. / The present study aimed to inventory Greenhouse Gas (GHG) emissions from the rail system of the metropolitan region of João Pessoa in the base year of 2016. The methodology of the Brazilian GHG Protocol version 2016 was followed to quantify emissions. The issuing sources were organized according to the operational limits classified in scopes 1, 2 and 3. The total emission in the inventoried year was 1,035.76 tCO2e and 73.26 tCO2 biogenic. The source that most contributed to the emissions was the railway combustion with 981.05 tCO2e, followed by the generation of electric energy 22.67 tCO2e. Considering the interdisciplinary nature of this research, it is understood that the study of the atmospheric impacts of the João Pessoa train system served as a parameter for the design of strategies and techniques to mitigate air pollution in the State of Paraíba, such as improving the quality of life for generations to come.

Att motarbeta klimatkrisen ligger på allas axlar. Ett uppenbart tillvägagångssätt är att minska de utsläpp av växthusgaser som sker. Företags engagemang för frågan är kritiskt för att ha en chans att klara krisen. Idag är det praktiskt taget självklart för större företag att rapportera och därigenom arbeta med utsläpp som sker inom deras egna väggar, dels på grund av lagkrav, dels för att det efterfrågas av den internationellt vedertagna standarden för utsläppsredovisning GHG Protokollet. De indirekta utsläppen som sker i företags försörjningskedja motsvarar ofta flera gånger den påverkan som de direkta utsläppen står för. Trots detta faktum finns inga krav på rapportering för indirekta utsläpp. Det lämnas öppet för företagen att själva välja om de vill involvera detta i sin utsläppsredovisning eller inte. Vi vill med denna studie kartlägga erfarenheter av företag som har valt att involvera indirekta utsläpp i deras arbete samt hur och varför detta har gjorts. Tidigare forskning ger begränsad kännedom om utsläpp som sker indirekt i förhållande till företags försörjningskedja och på grund av den ökade påtagligheten av klimatkrisen är indirekta utsläpp ett område där forskningen måste fördjupas. Studien syftar till att bidra med kunskap om företags arbete med indirekta utsläpp till forskningsfälten inom CSR och hållbarhetsredovisning.  För att uppfylla studiens syfte har vi intervjuat åtta stora svenska företag inom olika branscher där alla påbörjat involveringen av indirekta utsläpp i sin redovisning. Den insamlade datan har sedan analyserats genom en tematisk analys för att möta studiens explorativa avsikt. Genom analysen har teman identifierats och vi har därigenom kunnat besvara våra forskningsfrågor.  Studien visar på att indirekta utsläpp är ett komplext område som företag börjat greppa mer och mer. De åtta medverkande företagen är alla i olika stadier av implementeringen av de indirekta utsläppen. Resultatet från studien visar på att de starkaste motiven till att inkludera indirekta utsläpp är påtryckningar från intressenter. Den tydligaste effekten av att arbeta med dessa utsläpp indikerar företagen är ökad medvetenhet om sin påverkan. Studien har identifierat ett antal utmaningar som företagen möter i arbetet, vilket bidrar till en förståelse för de barriärer företagen behöver överkomma. Gemensamt för alla företag var en förståelse för att indirekta utsläpp är något som kräver samarbete över försörjningskedjan. Det finns en upplevd förväntan på företagen att ta ansvar för sin miljömässiga påverkan. Vill företagen förstå och ta ansvar för detta måste de indirekta utsläppen involveras. Gör företagen detta gemensamma åtagande har vi en chans att klara klimatkrisen.

Under senare år har företag bemötts av ökade krav och förväntningar på att arbeta mer hållbart och att redovisa sitt hållbarhetsarbete. Det finns däremot inga konkreta krav och definitioner i befintliga ramverk för hållbarhetsredovisning, vilket skapar tolkningsutrymme. Studien ämnar till att tillföra djupare förståelse för komplexiteten av hållbarhetsredovisning samt upplysa problematiken kring befintliga ramverk. Rapporten belyser även svårigheten att jämföra företagens övergripande hållbarhetsarbete samt identifiera orsaker till detta. Studien genomfördes genom att undersöka fastighetsföretag som förhåller sig till lagen om hållbarhetsredovisning och hur de redovisar sitt hållbarhetsarbete gällande växthusgasutsläpp i enlighet med GHG-protokollet. Metoden för uppsatsen är kvalitativ, där en abduktiv ansats har tillämpats. En kvalitativ innehållsanalys har genomförts där fastighetsföretags hållbarhetsrapporter har analyserats. Semistrukturerade intervjuer har även genomförts där respondenter valts ut genom ett målstyrt urval. Resultatet gav att då det inte finns en standardiserad process för hållbarhetsredovisning, så uppstår en diskrepans, vilket gör det utmanande att jämföra företag sinsemellan. Detta kan ha flera orsaker, bland annat val av beräkningsmetodik, areaenhet, basår, basvärde, avgränsningar, tillgång till data, emissionsfaktorer, och avslutade projekt. Studien belyser det faktum att vidlyftiga ramverk lämnar utrymme för egen tolkning och att det krävs kunskap för att förstå komplexiteten bakom rapportering av växthusgasutsläpp. Somliga nyckeltal är jämförbara, men en del indikatorer och mått har olika definitioner vilket resulterar i att företagen själva får tolka hur dessa bör redovisas. GHG-protokollet är den mest vedertagna redovisningsstandarden för växthusgasutsläpp, studien visar dock att det trots detta inte är möjligt att göra en rättvis jämförelse av företags övergripande hållbarhetsarbete, även om de utgår från samma ramverk. / In recent years, companies have been faced with increased demands and expectations to work more sustainable and to report on their sustainability performance. It is expected that the companies give an account of their sustainability activities. However, the definition and requirements regarding the current framework are comprehensive which leads to interpretation. The study aims to provide a deeper understanding of the complexity of sustainability reporting and to shed light on the problems surrounding existing frameworks. The study was carried out by examining real estate companies' compliance with the law of sustainability accounting and how they report their sustainability performance regarding greenhouse gas emissions in accordance with the GHG Protocol. The study uses a qualitative method with an abductive approach. A qualitative analysis has been conducted in which real estate companies' sustainability reports have been examined. Semi structured interviews have been conducted, where respondents have been selected by targeted selection. The results showed that since there is no standardized process for sustainability reporting, a discrepancy arises which makes it challenging to compare companies. This may be due to several reasons, including choice of calculation method, unit of area, base year, base value, boundaries, availability of data, emission factors, and completed projects. The current frameworks concerning sustainability reports are comprehensive which leaves room for interpretation. Indicators and measures are viewed differently by the companies which lead to noticeable differences and interpretations in the sustainability reports. The GHG protocol is the most established global and universal accounting standard for greenhouse gas emissions. However, the protocol is not specifically designed for real estate activities though the protocol has much potential. As of today, there is a current point at issue regarding the framework of how to execute a sustainability report. Consequently, it is not possible to make a fair comparison of companies’ overall sustainability performance even if the sustainability reports are executed accordingly to the GHG protocol.

Na busca por eficiência energética em serviços e produtos de iluminação pública, a maioria das iniciativas concentra-se em procedimentos voltados estritamente à substituição de tecnologias convencionais por outras mais energeticamente eficientes, considerando somente a fase de operação, onde há mais consumo de energia, e o investimento inicial. No entanto, verifica-se que há uma carência de estudos dedicados à análise da sustentabilidade urbana, em particular com o foco na ecoeficiência das iniciativas, em que pese o crescente interesse das empresas por produtos economicamente e ambientalmente sustentáveis. Portanto, a qualidade do serviço de iluminação pública quanto à sua ecoeficiência (componente importante da sustentabilidade urbana) pode ser desenvolvida utilizando-se o pensamento de ciclo de vida de forma simplificada para avaliar tanto economicamente quanto ambientalmente o empreendimento, de modo a viabilizar a comparação de tecnologias, desenvolvimento de projetos e a tomada de decisão para gestores. O objetivo do presente trabalho é propor um modelo analítico que permita, tanto os desenvolvedores de produtos e projetos como a gestores de serviços de Iluminação Pública IP, gerenciar seus recursos para garantir maior ecoeficiência na transição para tecnologias mais avançadas (como o uso de LEDs em produtos), que mitigam os impactos ambientais e o custo desta transição. Como método, utilizou-se uma abordagem qualitativa, se aplicou a técnica de Avaliação de Ciclo de Vida (ACV) para avaliação ambiental e econômica de produtos e instalações para IP baseados na tecnologia convencional e produtos com tecnologia LED. Com isso obteve-se uma medida da ecoeficiência associada a diferentes soluções. Na sequência, as informações foram analisadas, comparadas e um conjunto de parâmetros foi definido para constituir um modelo para tomada de decisão. Em particular, foi dada ênfase à qualidade da iluminação na definição da Unidade Funcional. Todas as fases do ciclo de vida foram analisadas (extração de matérias primas, fabricação de componentes, integração e fabricação de luminárias, manutenção e descarte). Como resultados, foram obtidos critérios mínimos de comparação para instalações de Iluminação Pública a LED; identificação dos impactos de novas tecnologias (como uso da tecnologia LED) em termos de emissões de gases de efeito estufa (CO2 equivalentes) do setor de IP; identificação dos impactos de novas tecnologias (como uso da tecnologia LED) no Custo do Ciclo de Vida de instalações para IP e foi desenvolvido um Modelo de Análise para integrar o desempenho econômico ao ambiental (ecoeficiência) de produtos e instalações de IP. / Introduction: in the search for energy efficiency services and street lighting products, most of the initiatives focuses on procedures aimed strictly to the replacement of conventional technologies by more energy efficient ones considering only their use phase. However, it turns out that there is a lack of studies dedicated to analyzing this field with a focus on eco-efficiency initiatives, despite the growing interest of companies by products economically and environmentally sustainable. Therefore, the quality of the street lighting service for their eco-efficiency can be developed using the Life Cycle Assessment (LCA) technique in a systematic and objective manner, in order to facilitate the comparison of technologies, project development and decision making for managers. Objective: To generate an analytical model that allows both product and project developers and managers of street lighting services to manage its resources to ensure greater eco-efficiency in the transition to more advanced technologies (such as the use of LEDs in products) that mitigate the environmental impacts and the cost of this transition. Method: it was applied the LCA for environmental and economic evaluation of products and street lighting facilities based on conventional technology and products with LED technology. Further, the information was analyzed, compared and a set of parameters has been set to provide a model for decision-making. In particular, it was given emphasis to the quality of lighting in the definition of a functional unit. Every stage of the life cycle was analyzed (extraction of raw materials, component manufacturing, integration and manufacturing lighting fixtures, maintenance and disposal). Results: we obtained minimum criteria of comparison for Street Lighting LED installations, identifying the impact of new technologies (such as use of LED technology) in the carbon footprint of the street lighting industry. Besides, we identified the impact of new technologies (such as use of LED technology) in the cost of life cycle of street lighting facilities. Lastly, it was developed an Analysis Model to integrate environmental economic performance (eco-efficiency) products and street lighting facilities.

Na busca por eficiência energética em serviços e produtos de iluminação pública, a maioria das iniciativas concentra-se em procedimentos voltados estritamente à substituição de tecnologias convencionais por outras mais energeticamente eficientes, considerando somente a fase de operação, onde há mais consumo de energia, e o investimento inicial. No entanto, verifica-se que há uma carência de estudos dedicados à análise da sustentabilidade urbana, em particular com o foco na ecoeficiência das iniciativas, em que pese o crescente interesse das empresas por produtos economicamente e ambientalmente sustentáveis. Portanto, a qualidade do serviço de iluminação pública quanto à sua ecoeficiência (componente importante da sustentabilidade urbana) pode ser desenvolvida utilizando-se o pensamento de ciclo de vida de forma simplificada para avaliar tanto economicamente quanto ambientalmente o empreendimento, de modo a viabilizar a comparação de tecnologias, desenvolvimento de projetos e a tomada de decisão para gestores. O objetivo do presente trabalho é propor um modelo analítico que permita, tanto os desenvolvedores de produtos e projetos como a gestores de serviços de Iluminação Pública IP, gerenciar seus recursos para garantir maior ecoeficiência na transição para tecnologias mais avançadas (como o uso de LEDs em produtos), que mitigam os impactos ambientais e o custo desta transição. Como método, utilizou-se uma abordagem qualitativa, se aplicou a técnica de Avaliação de Ciclo de Vida (ACV) para avaliação ambiental e econômica de produtos e instalações para IP baseados na tecnologia convencional e produtos com tecnologia LED. Com isso obteve-se uma medida da ecoeficiência associada a diferentes soluções. Na sequência, as informações foram analisadas, comparadas e um conjunto de parâmetros foi definido para constituir um modelo para tomada de decisão. Em particular, foi dada ênfase à qualidade da iluminação na definição da Unidade Funcional. Todas as fases do ciclo de vida foram analisadas (extração de matérias primas, fabricação de componentes, integração e fabricação de luminárias, manutenção e descarte). Como resultados, foram obtidos critérios mínimos de comparação para instalações de Iluminação Pública a LED; identificação dos impactos de novas tecnologias (como uso da tecnologia LED) em termos de emissões de gases de efeito estufa (CO2 equivalentes) do setor de IP; identificação dos impactos de novas tecnologias (como uso da tecnologia LED) no Custo do Ciclo de Vida de instalações para IP e foi desenvolvido um Modelo de Análise para integrar o desempenho econômico ao ambiental (ecoeficiência) de produtos e instalações de IP. / Introduction: in the search for energy efficiency services and street lighting products, most of the initiatives focuses on procedures aimed strictly to the replacement of conventional technologies by more energy efficient ones considering only their use phase. However, it turns out that there is a lack of studies dedicated to analyzing this field with a focus on eco-efficiency initiatives, despite the growing interest of companies by products economically and environmentally sustainable. Therefore, the quality of the street lighting service for their eco-efficiency can be developed using the Life Cycle Assessment (LCA) technique in a systematic and objective manner, in order to facilitate the comparison of technologies, project development and decision making for managers. Objective: To generate an analytical model that allows both product and project developers and managers of street lighting services to manage its resources to ensure greater eco-efficiency in the transition to more advanced technologies (such as the use of LEDs in products) that mitigate the environmental impacts and the cost of this transition. Method: it was applied the LCA for environmental and economic evaluation of products and street lighting facilities based on conventional technology and products with LED technology. Further, the information was analyzed, compared and a set of parameters has been set to provide a model for decision-making. In particular, it was given emphasis to the quality of lighting in the definition of a functional unit. Every stage of the life cycle was analyzed (extraction of raw materials, component manufacturing, integration and manufacturing lighting fixtures, maintenance and disposal). Results: we obtained minimum criteria of comparison for Street Lighting LED installations, identifying the impact of new technologies (such as use of LED technology) in the carbon footprint of the street lighting industry. Besides, we identified the impact of new technologies (such as use of LED technology) in the cost of life cycle of street lighting facilities. Lastly, it was developed an Analysis Model to integrate environmental economic performance (eco-efficiency) products and street lighting facilities.

Research shows that the warming of the climate over the last century is extremely likely due to human activities. Furthermore, there is a need for an understanding how business activities counteract or contribute to climate change. In particular, the digitalization industry is often introduced as an important player in climate challenge. However, research also concludes that the digitalization industry’s impact on the climate is ambiguous, since it in some cases contributes to climate change and in other cases counteracts it. In order to understand the interplay between greenhouse gas emissions and digital solutions, it is necessary to outline and quantify the emissions from particular digitalization projects and furthermore the industry itself. The thesis takes off in a single case study at a Swedish digitalization consultancy company in order to investigate how both internal greenhouse gas emissions and greenhouse gas emissions from customer projects can be quantified as accurate and as often as possible. The findings disclose that greenhouse gas (GHG) emissions can be tracked with an extremely short time step, practically continuously, especially if the tracking is integrated with the company’s ERP1 . Furthermore, the findings show that greenhouse gas emissions from customer projects can be quantified if interpreting and implementing the GHG Protocol with a soft system methodology (SSM) approach. The thesis contributes with (1) a general interpretation of the Corporate Standard (part of the GHG Protocol) in the context of digitalization; (2) a specific example of that interpretation and implementation; (3) a practical interpretation and implementation of the Project Protocol in the context of digitalization and its avoided or caused greenhouse gas emissions; and (4) a general and an in-depth analysis on the topic of quantifying a Swedish digitalization company’s greenhouse gas emissions and feasible approaches to assumption making. / Forskning slår fast att uppvärmningen av klimatet under det senaste århundradet med extremt hög sannolikhet är orsakad av människan. Det finns ett behov att förstå hur affärsverksamheter motverkar eller bidrar till klimatförändringarna. En del av denna affärsverksamheten sker inom digitaliseringsindustrin, vilken ofta presenteras som en central spelare i klimatfrågan. Å andra sidan visar forskning även på en osäkerhet gällande digitaliseringsindustrins påverkan på klimatet eftersom den i vissa fall bidrar till klimatförändringar medan den i andra fall motverkar dem. För att förstå samspelet mellan växthusgasutsläpp och digitala lösningar är det nödvändigt att överskåda och kvantifiera utsläpp från specifika digitaliseringsprojekt och, vidare, från själva industrin. Uppsatsen grundar sig i en fallstudie på ett svenskt digitaliseringskonsultbolag för att undersöka hur både interna utsläpp och utsläpp från kundprojekt kan kvantifieras så precist och så frekvent som möjligt. Resultaten pekar på att växthusgasutsläppen kan spåras och följas med extremt kort tidssteg, i stort sett kontinuerligt, i synnerhet om spårningen kan integreras med företagets affärssystem. Dessutom visar resultaten på att växthusgasutsläpp från kundprojekt kan kvantifieras om GHG Protocol tolkas och implementeras med hjälp av en “soft systems” metod (SSM). Uppsatsen bidrar med (1) en generell tolkning av Corporate Standard (en del av GHG Protocol) i en digitaliseringskontext; (2) ett specifikt exempel på en sådan tolkning och implementering; (3) en praktisk tolkning och implementering av Project Prototcol (en del av GHG Protocol) in en kontext av digitaliseringsbranschen och dess undvikta eller orsakade utsläpp; och (4) en generell och djupgående analys angående kvantifiering av ett svenskt digitaliseringsbolags växthusgasutsläpp och gångbara inställningar till att göra antaganden.

Research on historical developments that lead to the establishment of global organizations for climate change has shown that the phenomenon of surface temperature is not a new topic of focus. Increased policy restrictions, brand image, fear of resource scarcity, growing market trends towards sustainability and consumer awareness are among the several external factors that have influenced the growing research in corporate transition towards carbon neutrality. The main aim of this study is to understand through data accounting of major material and energy carrier changes, how a non-production facility could transition to become a carbon-neutral facility. Therefore, an exploratory case study has been performed and conducted at Volvo CE Customer center in Eskilstuna, Sweden, with two objectives: i) to identify and quantify the customer center current footprint by mapping the main contributors to greenhouse gases emissions, and ii) to recommend specific & general measures that can mitigate the carbon footprint of the facility. Three research questions related to the facility’s current carbon footprint, measures implemented so far, and the best applied assessment method, have guided us throughout the study. The methodology has been framed to give a theoretical underpinning for understanding the project from a holistic perspective. The split of the methodology has been constructed in line with the theoretical framework that gave the foundation to the needed theories to be taken into account i.e. GHG protocol, which is the tool that has been adopted by the study to attain the desired aim, including the three scopes under the protocol which were also defined accordingly. ‘Scope 1’ has been taken into account and is a representation of direct emissions, ‘Scope 2 represents the indirect emissions, and ‘Scope 3’ (according to the GHG protocol) takes into account the rest of the indirect emissions arranged into 15 categories, from which applicable to our study were 4 categories (1, 3, 4 and 6). The results showed that during the base year (2019) the highest user within Scope 1 was diesel, followed by HVO, and under Scope 2, The results from Scope 1 and 2, together with the results of Scope 3 category, were analyzed using the attributional LCA approach recommended by the GHG protocol to calculate their contribution to the customer centers’ total carbon footprint. It was found that Scope 1 stands for 128.52 t CO₂-eq while Scope 2 stands only for 1.16 t CO₂-eq and finally Scope 3 stands for most of the emissions with 3719 t CO₂-eq. It has been found that in 2019, the customer center has saved 101.05 tonnes of GHG by implementing measures, such as switching from using Diesel to HVO and switching from the mixed electricity to the renewable ones, according to the attributional perspective presented in the GHG protocol. However, different results were found when these values were discussed and analyzed from the consequential perspective, since this perspective analyses the effects of the implemented measures on the global emission level. This concluded that implementation of conservation and efficiency measures must take priority before switching to higher priced renewables. Thus, the resulting carbon neutrality will be consequentially safer. The recommendations stated in this study also follows the same principle “Conserve before investing”. Suggestions and recommendations outlined in the study for future implementation approach carbon neutrality as a strategy and not a burden, helping the customer neutral achieve the goal in an Environment, Economic and Socially sustainable manner.