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Reaching sustainability with regard to climate change needs improvements in carbon accounting and footprinting. The author develops a double-entry bookkeeping approach for corporate carbon footprinting and proposes a regression analysis-based estimation using externally available data only.

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In order to reach sustainable supply chains, the Ecologically Dominant Logic calls for improvement in measurements. With regard to climate change, this is the task of corporate carbon accounting and footprinting. This book contributes to these topics by proposing a double-entry based bookkeeping approach for carbon accounting, that enables continuous reporting along the supply chain, supports both product and corporate carbon footprinting and is compliant with the established carbon accounting standards. Furthermore, for estimating missing carbon footprints, a regression-based estimation approach is proposed and tested, which needs only publicly available data as input and facilitates the estimation at a decent level of quality without knowledge about the internal processes of a company.

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carbon footprinting - carbon emission - carbon accounting - double-entry bookkeeping - GHG emissions - supply chain management

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Bernhard Goldhammer has obtained a Diploma in Commerce and Engineering from the University of Karlsruhe (TH), and a doctoral degree in economics from the EBS University for Business and Law, Oestrich-Winkel.

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