Getinge AB is a global medical technology company. This master’s thesis is based on the outflow of capital equipments from Getinge’s factory in Växjö to four different sales and service units. The purpose of this thesis is to give Getinge a deeper insight of why the customers and the own organization do not know when they can expect their products. This makes most requests urgent and thus prohibits them from using the best environmental and cost efficient modes of transportation. Two sub-problems have been created in order to investigate this. Sub-problem 1 originates from an organizational perspective. The aim of this problem is to examine the possibilities to achieve less urgent transportations by improving the communication between sales and service units, factories and logistics services. This is evaluated based on semi-structured interviews containing both qualitative and quantitative questions with employees rep- resenting the different functions at the company. It appeared that different phrases, explaining the same thing, were used internally leading to confu- sion. Further, the different functions have harmonized follow-up sessions but do not share the information between each other. The resulting information vacuum creates trust issues and unnecessary time margins and buffers. Sub-problem 2 concerns the trade-off between the economic and environmen- tal impacts in relation to the Greenhouse Gas Protocol Scope 3. This trade- off is evaluated by a multi-objective optimization model, where emissions are priced based on the EU ETS market valuation. Current research argues that the choice of transportation mode is the simplest emissions abatement option in terms of implementation. This study indicates that it is possible for Getinge, in the short-term, to decrease costs and emissions by just chang- ing between current transportation modes. However, a long-term strategy should include evaluation of consolidations, alternative fuels and electrified vehicles since the cost of decreasing one kilogram of emissions by changing between current transportation modes will increase. Finally, increased transparency and communication between sales and ser- vice units, factory and logistics services could be achieved via a one point of contact solution. This could avoid unnecessary time margins and buffers and hence open up the possibility of better over all lead time utilization. This could make it easier to use more environmental friendly transportation modes and thus lower emissions and costs, while still satisfying the customers.

Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO) memberships, was stratified between EU bound and non-EU bound airlines. The research questions explored (a) the frequency mean differences in disclosed CO2 costs between the strata based upon the European Union's environmental trading scheme (EU-ETS) and (b) whether international financial reporting standards (IFRS) influenced the financial statement reporting of CO2 emissions costs. Financial statement data were analyzed in a 3-year longitudinal, ex-post, quasi-experimental, repeated measures factorial ANOVA and ANCOVA, pretest-posttest control group design. The results showed significant CO2 disclosure differences between the experimental (EU bound) airlines and control group (non-EU) airlines and for those airlines with IFRS prepared statements. These results should convince accounting practitioners that the quantification and reporting of greenhouse gas pollution can become the catalyst for improved operations and commercial sustainability. Positive social change to mitigate anthropogenic pollution should result and should promote normative accounting practice to hold those responsible to a higher global accountability.

The increasing volume of greenhouse gases in the atmosphere has led to the creation of European Emissions Trading System (EU ETS). This system should also fulfil an incentive function to reduce emissions. The EU ETS also participates in revenues of the state budgets. This master thesis deals with impacts of EU ETS on revenues of state budgets for each member states of this system. The thesis is compiled with calculations of revenues of state budgets. This methodology is then applied to the assessment of the impact of auctioning of emission allowances on the Czech state budget and is demonstrated on three possible scenarios.

Emission trading allowances are one of the new instrument of the environmental protection, which is, as an EU ETS component, influencing almost 400 czech companies with just about 500 air polluting sources in the Czech republic. This diploma thesis deals with the main impact of the EU ETS on the czech companies. The analysis is focused on the first trading period 2005 -- 2007 and on the first year of the second trading period 2008 -- 2012. Methodology of the analysis is based on the qualitative research with individual in-depth interviews with czech companies and is focused on the research of induced costs and diverse approach and motivations of the large and small companies within the EU ETS

Reducing CO2 emission in air transport is the main theme of this master´s thesis. As the public interest in aviation and climate change is world´s growing it could be consider as a hot topic. As a response to public interest was the creation of contracts, standards and limits of carbon dioxide emissions. The master´s thesis is divided into several parts. The first is mapping of global air traffic and carbon dioxide emissions. The second part deals with European approach to solving problems of reducing CO2 emissions follows by description of ICAO Aeroplane CO2 emissions standard. The part of the thesis is the overview of the use of biofuels in aviation and their price. The conclusion summarizes all knowledge learned while working on this thesis.

Emission trading is a tool for achieving the European commitment to reduce greenhouse gas emissions. The aim is to create an effective European emissions trading market with the least possible negative impact on economic development and employment within the Union. Waste incineration plants in Sweden were added into this systemin2013andthe general situation has been a non-functioning market with a surplus of allowances where the emission cap was not tight enough to drive a significant reduction in emissions. For the upcoming trading period starting 2021 the cost for emission allowances is expected to increase due to the reformation, and the challenge is to allocate the cost for allowances in a fair and sustainable manner. The aim of this thesis is to present options on how to allocate the cost for emission allowances related to waste incineration plants with energy recovery in Sweden. The aim is further to understand how the cost allocation can result in a decrease of CO2emissions and thereby a lower climate impact. The initial idea for the research topic was proposed by the case study company and further developed in conjunction with the author, supervisor and examiner. The research is based on a case study of Tekniska Verken AB, an energy recovery company in Sweden. A case study approach was chosen as the research questions focuses on investigating a contemporary phenomenon within a real-life context. Data collection consisted of a literature review, semi-structured interviews and field visits, where the interviews were the main source of data for this research. The overall understanding is that the cost for emission allowances should be allocated further up the waste supply chain, all the way to product producers. By allocating the cost to waste providers by increased waste incineration treatment-price, the cost is pushed one step upstream. In this case, differentiating the waste providers by divide them into categories(such as municipal waste for example)and allocate the cost for emission allowances based on the performance of each category is a realistic and feasible solution aiming upstream. The cost can be allocated differently among waste providers depending on which category the waste derives from or on an overall level, tentatively using radiocarbon method. The radiocarbon method is considered reliable and practical to use compared to other options. Adopting polluters pay principle identifies the polluters and by allocating the cost for emitting carbon towards them plants an incentive to improve sorting and to decrease the share of fossil content. This can eventually contribute to a lower impact.

The energy transition is one of the largest challenges our global society is facing. In 2015, the United Nations acknowledged the Paris Agreement, where the world’s nations were united to limit the global warming well below 2 °C in comparison with pre-historic levels. One of the measures to tackle this challenge that have been proposed by both the International Energy Agency and the European Union is carbon capture and storage or utilisation (CCUS). The concept of CCUS is relatively old but has in light of climate mitigation measures been identified as vital since carbon dioxide (CO2) either can be permanently stored or sequestered into products and materials. Previous research has shown a large potential in CCUS, and that it has a key role in enabling and achieving net-zero climate scenarios. However, large-scale and widely distributed CCUS facilities has not yet been deployed, and it is not fully clear which aspects that are the most important affecting the deployment and how this can be facilitated. This study aims to investigate the current and future market of captured CO2 in Europe during the next decade. The study aims to fill the knowledge gap on how policies affect the development of CCUS, the drivers and barriers that current actors have identified within the field, and lastly, possible pathways in which CO2 can be used. This study was performed using a literature scoping review and interviews with relevant CCUS actors in different parts of the value-chain. The results show CCUS is recognised as an important tool within the European Union to reach the climate goals set out by the European Commission. The development and further deployment of CCUS are however prevented due to economic and legislative barriers, of which low carbon pricing, such as the EU ETS, is identified as the main barrier against making CCUS commercially competitive. Additional legislative barriers are connected to the cross-national trade and export of CO2, as well as a lacking framework on verification and monitoring of captured CO2 and the trade with carbon removal credits. The results also show that CCUS initially will be developed at industrial clusters in the North-West Europe, where shared infrastructure is recognised as an enabler due to sharing risks of investments. The main focus within Europe is on offshore storage rather than CCU due to its large sequestering potential, although CCU can be relevant in regions lacking infrastructure for the transportation of CO2. Regarding the investigated utilisation options, synthetic fuels, building materials, and polymers have been identified to have high potential even if they are not believed to have a high influence as a climate mitigation measure in comparison with CCS. It is concluded that viable business models and cost-effective infrastructure solutions are essential for the European CCUS industry. Much of the deployment is however dependent on clear, beneficial frameworks and policies stating the rules and facilitating the economics of CCUS. Nevertheless, it is expected that especially the European CCS sector will grow in Europe in the upcoming decade, although the role of CCU should not be neglected.

This thesis focuses on the European Union Emission Trading System (EU ETS) and draws a comparison between the introduction of the aviation industry in 2012 and the maritime industry in 2024 into the EU ETS by analyzing industry resistance as portrayed in newspaper articles. In doing so, the thesis aims to identify whether there has been a shift in organizational resistance, and if so, what the change looks like. Using content analysis, we coded a time frame of three years surrounding each introduction event respectively, processing 134 articles for the aviation industry and 132 articles for the maritime industry. Building on the coding, a quantitative analysis was employed to identify shifts in portrayed patterns. The key result from our findings shows a notable shift in the portrayal of the EU ETS from resistance to compliance. Furthermore, we can see a change in focus on more environmental highlights as well as a relocated focus from critique aimed toward the entire system to a growing focus on its practical implementation. Drawing on institutional theory, we seek to explain the shift through growing legitimacy for climate policies resulting in an increase in the cost of resistance against said systems. Our data indicates that rising resistance costs not only diminish the occurrence of resistance but also significantly boost voiced compliance. From a practical standpoint, our findings suggest the need to include industries in the practical implementation processes to ease the shift towards a sustainable economy.

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L'analyse statistique des données a été effectuée avec le logiciel R. / Au cours de la dernière décennie, l'Union Européenne a instauré une réglementation environnementale afin de limiter les émissions de Gaz à Effet de Serre sur son territoire. Ceci a contribué à la mise en place d'un marché du carbone européen (EU ETS) où s'échangent des certificats d'émission de CO2 (les EUA et les CER) ainsi que des produits dérivés reliés à ceux-ci. Ce mémoire aura pour objectif d'évaluer et de comparer différents modèles afin de représenter le prix des certificats d'émission et de tarifer les produits dérivés des marchés du carbone. / During the last decade, the European Union has regulated emissions of Greenhouse Gases on its own territory. Consequently, a European Carbon Market (EU ETS) is currently emerging where CO2 emission certificates (EUA and CER) and derivatives are traded on Exchanges. The objectif of this research is to evaluate and compare different models to represent the emission certificates' price and to price derivatives of the carbon markets.