@phdthesis{Tewesmeier2015,
  type      = {Bachelor Thesis},
  author    = {Stefanie Tewesmeier},
  title     = {Pumas EP\&L ? Validierung der Berechnung der Externalit{\"a}ten am Beispiel der Bewertung von Treibhausgasen (Arbeitstitel)},
  year      = {2015},
  abstract  = {Sustainable development and sustainability reporting are of growing importance for businesses. In 2011 Puma published its first self-developed environmental profit and loss account in which Puma measured and monetized the effects of its business activities on the environment. Puma’s parent company Kering intends to introduce a group-wide environmental profit and loss account by 2016. The study examines the approach of the monetization of environmental impacts using the example of greenhouse gas emissions. Puma is using the concept of the social costs of carbon to evaluate and monetize the environmental impacts of an additional ton of carbon dioxide. The aim of this study is to examine the derivation of the social cost of carbon based on the latest scientific literature and to analyze the application of the concept and the approach chosen by Puma. Subsequently, Puma’s approach is evaluated based on the criteria validity, economic efficiency, transparency and transferability. Based on the findings recommendations for the parent company Kering are derived. The analysis shows that the concept of social carbon cost is only conditionally suitable for the application from the business perspective. The data base used by Puma as well as the use of the recommendations focus on improving the data base and the transmission method as well as providing a transparent presentation of the assumptions and results of the environmental profit and loss account.},
  language  = {de}
}