Implementation of CO2 (generally, greenhouse gas GHG) accounting conformant to IFRS S2.

Students will understand the concept of carbon footprint reporting and the underlying data management requirements. They will understand current and already planned future requirements. This knowledge will come in useful in future positions managing national or transnational supply chains.

Students will learn how to research specific details in these requirements for a given supply chain and how to implement them in a system specifically designed to handle footprint management and reporting. The example case used will be based on the “umbrella” case study used in SCO 3.

Students will learn how to implement their supply chain and to map it to CO2 equivalents in a specific tool and how to derive the necessary reports to meet the auditing requirements.

Students will also learn to leverage relative financial and CO2 advantages in alternative sources depending on the CO2 reporting requirements of their market.

Students have to research specific requirements in the applicable legal base of the supply chain to implement their supply chain in a specific tool and to map the GHG requirements to that model and also to make optimal decisions based on the requirements of the target market.

Grading scale:

(1) Excellent: 90% - 100%

(2) Good: 80% - <90%

(3) Satisfactory: 70% - <80%

(4) Sufficient: 60% - <70%

(5) Fail: <60%

Please log in with your WU account to use all functionalities of read!t. For off-campus access to our licensed electronic resources, remember to activate your VPN connection connection. In case you encounter any technical problems or have questions regarding read!t, please feel free to contact the library at readinglists@wu.ac.at.