Familienunternehmen und KMU

Friedl, Gunther

In this Open Access Publication, we present four chapters that provide a holistic view of the critical steps in a family firm’s decarbonization journey. Achieving the EU's climate targets relies heavily on German family firms, given their pivotal role in the economy and substantial greenhouse gas (GHG) emissions. First, we explore the measurement and accounting mechanisms of GHG emissions, leveraging data from German family firms across various industries. Second, we examine the management of goal tensions between environmental and economic objectives, focusing on how family firms can derive value from their emissions data. Third, with the upcoming Corporate Sustainability Reporting Directive (CSRD) and the importance of communicating decarbonization efforts to stakeholders, we analyze the implications of this reporting mandate for family firms. Fourth, given the high investment demands of decarbonization measures, profitability remains a critical concern. Therefore, we also delve into the relationship between corporate environmental performance and corporate financial performance, highlighting the intersection of sustainability and long-term financial viability.

Details

Published by: Springer Gabler

Publication Date: 2025-05-28

Format: Paperback

ISBN-13: 9783658478001

DOI: 10.1007/978-3-658-47801-8

Dimensions: 210cm x148cm

Pages: 235