Bepreisung von Treibhausgasen in der Logistik: State of the Art, Entwicklungen und Auswirkungen

Abstract

The global climate crisis requires effective measures to reduce greenhouse gas emissions. The logistics sector is a particular focus of attention, as it is responsible for a high proportion of energy - related CO₂ emissions. However, despite international and national efforts, over 70 per cent of these emissions have not yet been priced, or have been priced inadequately. This significantly limits the steering effect of existing instruments. For companies in the log istics industry, this means a heterogeneous regulatory environment with different control mechanisms, varying sectoral coverage and diverging economic consequences. Against this backdrop, the following questions arise: How are CO₂ pricing systems structured internationally, what ecological and economic effects do they have, and what political framework conditions influence their implementation? The work is divided into five chapters. Following an introduction, the second chapter explains theoretical principles and key concepts such as CO₂ taxes, emissions trading systems and accompanying subsidies. In addition, international and European framework conditions are analysed and research gaps identified. Chapter three is devoted to an empirical study based on eight guided expert interviews with representatives from the fields of logistics services, industry, politics and administration. Data was collected according to the principle of theoretical sampling in order to include as broad a spectrum of perspectives as possible. The evaluation was carried out using a deductive-inductive category system that enabled the analysis of perceptions, economic effects and political context conditions. Chapter four discusses the political and economic implications, before chapter five summarises key findings and derives recommendations for action. The study shows that the effectiveness of CO₂ pricing in the logistics sector depends largely on stable political conditions, sector-specific supporting measures and technical feasibility. Companies often perceive pricing less as an independent incentive for transformation and more as an additional cost factor whose steering effect remains limited without accompanying instruments. International differences in design lead to distortions of competition and increase the coordination effort for globally active companies. At the same time, the results make it clear that social acceptance, transparency and a fair distribution of burdens are decisive conditions for political enforceability. Recommendations for action are therefore directed at both policymakers and practitioners. There is a need for greater integration of price signals with innovation promotion, improved regulatory transparency and the creation of Europe-wide standards to harmonise the framework conditions.

Date of Award	2025
Original language	German (Austria)
Supervisor	Valentin Schmidt (Supervisor)