Der österreichische Transportsektor am Weg zur CO2-Bilanzierungspflicht: Entwicklung eines Vorgehensmodells zur Erhebung von CO2-Emissionen des Straßengüterverkehrs

Abstract

The global climate is in crisis. Global warming is progressing, which means that a global alliance is needed to cut CO2-emissions wherever possible. After energy production the transport sector is the biggest source of CO2-emissions. This is another reason why the European Union passed a law on corporate sustainability reporting. A key component of sustainability reporting is the recording and publishing of CO2-emissions within corporate activities. Although this reporting initially only applies to companies of public interest, a gradual expansion to smaller and smaller companies is planned. In Austria, these small and medium-sized enterprises include the majority of all transport service providers. The aim of this thesis is therefore to provide early support for small and medium-sized Austrian transport companies so that these companies can already gain experience in the filed of CO2-collection and reporting and therfore contributing to the shift, reduction or avoidance of CO2-emissions. This goal is to be pursued through a combination of two research approaches: • on the one hand, consisting of a literature analysis to take a closer look at existing CO2-survery methods for transportation services and the theory behind the development of process models and characteristics of transport companies • on the other hand, consisting of a survey of experts from the field of transport logistics, who confirm the validity of the developed process model based on the application in their own company The thesis‘ pleasing result: Out of the nine companies who participated in the survey, a satisfactory result was achieved at all times and regardless of any previous experiences. The participating companies represented a cross-section of Austrian transport companies in terms of the number of employees, the number of trucks, specialization in local or long-distance transport or specialization in cotract or project logistics.

Date of Award	2025
Original language	German (Austria)
Supervisor	Sarah Pfoser (Supervisor)