Measurement and Accounting of Greenhouse Gas Emissions
摘要
This chapter explores the unique intersection of family-owned companies and their approach to environmental management in times of a growing need to fight climate change. Among various initiatives to reduce GHG emissions, the EU has been exceptionally proactive, mandating large companies to report on environmental and non-financial matters. Within Europe, this study focuses on Germany, where family-owned companies play a dominant role, comprising a significant portion of the private sector and emissions.