A Comparative Analysis of CO2 Emissions Reduction Approaches in Companies

Hiter razvoj tehnologij in potrošniški način življenja prinašata velika tveganja podnebnih sprememb v globalnem okolju, zaradi česar je potrebno zmanjšati emisije toplogrednih plinov, ki neposredno vplivajo na učinek tople grede in s tem prispevajo h globalnemu segrevanju ter vplivajo na podnebni sistem. Globalno prizadevanje za zniževanje emisij toplogrednih plinov in trajnostni razvoj sta postali poglavitni nalogi politike Evropske unije v boju proti podnebnim spremembam. V nalogi predstavljamo razsežnost problema podnebnih sprememb, mednarodno prizadevanje za reševanje podnebnih sprememb ter različne pristope za zmanjševanje emisij CO2 oziroma toplogrednih plinov v podjetjih. Podrobneje predstavljamo sistem Evropske unije za trgovanje z emisijami toplogrednih plinov v Sloveniji in določevanje ogljičnega odtisa za organizacijo. V empiričnem delu smo opravili celovito oceno dveh pristopov zniževanja emisij CO2 oziroma toplogrednih plinov: sistema za trgovanje z emisijami toplogrednih plinov v Evropski uniji in določevanja ogljičnega odtisa za organizacije. Na podlagi opravljenih SWOT analiz smo opravili primerjalno analizo obeh pristopov ter preučili, kako se pristopa medsebojno dopolnjujeta. Ogljični odtis organizacije ponazarja količine emisij CO2 in drugih toplogrednih plinov, ki jih neposredno ali posredno povzroča organizacija. Predstavlja prostovoljni instrument, s katerim organizacije zmanjšujejo svoj negativni vpliv na okolje. Zaradi velike razsežnosti problema podnebnih sprememb postaja v zadnjih letih vse bolj priljubljen. Iz rezultatov opravljene ekstrapolacije trenda, ki se sicer lahko, zaradi zunanjih dejavnikov, tudi spremeni, smo ob določenih omejitvah glede dostopnosti podatkov napovedali naraščanje poročanja o emisijah toplogrednih plinov tudi v prihodnosti. Sistem za trgovanje z emisijami toplogrednih plinov v Evropski uniji, ki za nekatera podjetja predstavlja obvezen pristop za zmanjševanje emisij toplogrednih plinov, trenutno zaradi nizke cene emisijskih kuponov ni zadostni spodbujevalec za naložbe v nizkoogljične tehnologije. Nizka cena kuponov je tudi v preteklosti za trgovanje z emisijami toplogrednih plinov v Evropski uniji predstavljala za sistem veliko težavo. Na podlagi izsledkov opravljene raziskave o preverljivosti in primerljivosti pridobljenih podatkov obeh pristopov ugotavljamo, da je za zagotovitev preverljivih in primerljivih pridobljenih podatkov in s tem širšo uporabo rezultatov posameznih pristopov potrebno natančno določiti metodologijo za izvajanje posameznega pristopa. Področje sistema za trgovanje z emisijami toplogrednih plinov v Evropski uniji je zakonsko urejeno, z uveljavljeno metodologijo, ki zagotavlja preverljive in primerljive podatke. Za izračun ogljičnega odtisa so bile na mednarodni ravni na različnih ravneh razvite številne metodologije in modeli, zato je potrebno za preverljive in primerljive rezultate natančno in jasno določiti merila, predpostavke in omejitve za njegov izračun. Eden najbolj uveljavljenih standardov, ki daje podrobna navodila o metodah izračuna, je GHG Protocol: A corporate accounting and reporting standard. Oba preučevana pristopa se medsebojno sinergijsko dopolnjujeta ter ob natančnem in doslednem izvajanju uspešno pripomoreta k zmanjševanju emisij toplogrednih plinov v organizaciji.The fast-paced technological advancements and a consumer-oriented lifestyle bring many risks for global climate changes, calling for a reduction of greenhouse gas emissions which are contributing to global warming and affect the climate. World-wide aim to reduce greenhouse gas emissions and support sustainable development have become priority missions of the EU policies in fight against climate changes. The thesis introduces the issue of climate changes, international endeavours to solve these issues, as well as various approaches to reduce CO2 emissions, i.e., greenhouse gasses within companies. The European Emissions Trading System in Slovenia is presented in detail, as well as ways of measuring the carbon footprint of an organisation. The empirical part consists of a complete evaluation of two approaches of reducing CO2 emissions, i.e., greenhouse gasses: the EU Emissions Trading System and the carbon footprint evaluation for organisations. According to SWOT analyses, a comparative analysis of both approaches was conducted to establish the complementary relationship between the two. The carbon footprint of an organisation is the amount of CO2 and other greenhouse gasses which are directly or indirectly produced by the organisation. It is a voluntary instrument which enables organisations to reduce their negative environmental impact. Due to growing climate change issues, this instrument is becoming increasingly popular. The conducted trend exploitation results, which can be altered due to external factors, allowed us to predict greenhouse gas reports in the future in spite of certain limitations regarding data availability. The EU Emissions Trading System is a mandatory approach to greenhouse gas reduction for certain companies. However, due to low emission coupon prices, the system does not sufficiently encourage low-carbon technology investments. Low coupon prices have always been a significant problem in the greenhouse gas emission trading system. The results of the research on verifiability and comparability of the data gained for each individual approach offered the following conclusion: to ensure verifiable and comparable research data suitable for further use, the methodology for performing individual approach has to be clearly specified. The EU emissions trading system is regulated with established methodology which ensures verifiable and comparable results. With the purpose of calculating carbon footprint, several methodologies and models have been developed on an international level. Therefore, a clear set of standards, hypotheses and limitations of the calculation have to be determined in order to acquire verifiable and comparable results. One of the predominant standards is the GHG Protocol: A corporate accounting and reporting standard. Both approaches included in the study have pointed out a complementary relationship as they both successfully help reduce greenhouse gas emissions within an organisation when applied precisely and consistently