Operational CO₂ reporting (GHG reporting at corporate level)
Operational CO₂ reporting (GHG reporting at corporate level)
Description of the
As part of the master's/diploma thesis, the existing conceptual and methodological approaches to CO₂ reporting by companies are to be compiled and integrated into the existing research work on internet-based sustainability reporting by companies.
In particular, this requires updating, modifying and supplementing a harmonised document structure for sustainability reports, as developed and now available as an XBRL taxonomy for sustainability communication by organisations.
The Master's/Diploma thesis is embedded in a research initiative on automated sustainability reporting of the expert committee 4.6 Computing Science for Environmental Protection, Sustainable Development and Risk Management of the German Informatics Society (GI). It is based on the guiding principle of computerisation, automation and personalisation of sustainability reporting and aims to exploit the support potential of modern information and communication technologies (ICT) for this new and integrative form of corporate publicity.