333.7 Natürliche Ressourcen, Energie und Umwelt
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Many scientific reports have warned about the catastrophic consequences of unchecked climate change, with the latest international report calling for emissions of climate pollutants to reach net zero by around 2050 (IPCC, 2018). Limiting warming to 1.5°C could save more than 100 million people from water shortages, as many as 2 billion people from dangerous heatwaves, and the majority of species from climate change extinction risks (IPCC, 2018; Warren et al., 2018). The actions taken to achieve these climate outcomes would generate benefits of more than $20 trillion while easing global economic inequality (Burke et al., 2018). Scientists make it clear that it is physically possible to meet these goals using today’s technologies (Holz et al., 2018). Yet emissions of climate pollutants continue to grow, reaching a new record high in 2018 (Jackson et al., 2018). Clearly, scientific evidence has failed to spark needed climate action. The question now is: what can?
This article studies the renewed interest surrounding sustainable public finance and the topic of tax evasion as well as the new theory of information inattention. Extending a model of tax evasion with the notion of inattention reveals novel findings about policy instruments that can be used to mitigate tax evasion. We show that the attention parameters regarding tax rates, financial penalty schemes and income levels are as important as the level of the detection probability and the financial penalty incurred. Thus, our theory recommends the enhancement of sustainability in public policy, particularly in tax policy. Consequently, the paper contributes both to the academic and public policy debate.
Up to now biorefinery concepts can hardly compete with the conventional production of fossil-based chemicals. On one hand, conventional chemical production has been optimised over many decades in terms of energy, yield and costs. Biorefineries, on the other hand, do not have the benefit of long-term experience and therefore have a huge potential for optimisation. This study deals with the economic evaluation of a newly developed biorefinery concept based on superheated steam (SHS) torrefaction of biomass residues with recovery of valuable platform chemicals. Two variants of the biorefinery were economically investigated. One variant supplies various platform chemicals and torrefied biomass. The second variant supplies thermal energy for external consumers in addition to platform chemicals. The results show that both variants can be operated profitably if the focus of the platform chemicals produced is on high quality and thus on the higher-priced segment. The economic analysis gives clear indications of the most important financial influencing parameters. The economic impact of integration into existing industrial structures is positive. With the analysis, a viable business model can be developed. Based on the results of the present study, an open-innovation platform is recommended for the further development and commercialisation of the novel biorefinery.
The food system represents a key industry for Europe and Germany in particular. However, it is also the single most significant contributor to climate and environmental change. A food system transformation is necessary to overcome the system’s major and constantly increasing challenges in the upcoming decades. One possible facilitator for this transformation are radical and disruptive innovations that start-ups develop. There are many challenges for start-ups in general and food start-ups in particular. Various support opportunities and resources are crucial to ensure the success of food start-ups. One aim of this study is to identify how the success of start-ups in the food system can be supported and further strengthened by actors in the innovation ecosystem in Germany. There is still room for improvement and collaboration toward a thriving innovation ecosystem. A successful innovation ecosystem is characterised by a well-organised, collaborative, and supportive environment with a vivid exchange between the members in the ecosystem. The interviewees confirmed this, and although the different actors are already cooperating, there is still room for improvement. The most common recommendation for improving cooperation is learning from other countries and bringing the best to Germany.
Within the last decade, research on torrefaction has gained increasing attention due to its ability to improve the physical properties and chemical composition of biomass residues for further energetic utilisation. While most of the research works focused on improving the energy density of the solid fraction to offer an ecological alternative to coal for energy applications, little attention was paid to the valorisation of the condensable gases as platform chemicals and its ecological relevance when compared to conventional production processes. Therefore, the present study focuses on the ecological evaluation of an innovative biorefinery concept that includes superheated steam drying and the torrefaction of biomass residues at ambient pressure, the recovery of volatiles and the valorisation/separation of several valuable platform chemicals. For a reference case and an alternative system design scenario, the ecological footprint was assessed, considering the use of different biomass residues. The results show that the newly developed process can compete with established bio-based and conventional production processes for furfural, 5-HMF and acetic acid in terms of the assessed environmental performance indicators. The requirements for further research on the synthesis of other promising platform chemicals and the necessary economic evaluation of the process were elaborated.
Einige Ideen, Erfahrungen und Realitäten für die Studierenden und Bürger in Reutlingen. Zusammengestellt von 50 Studierenden 2020/21 und aus Beiträgen von 40 Institutionen und Unternehmen in und um Reutlingen.
Ein Versuch, sehr konkret am Tatsächlichen zu erklären, was zu mehr Nachhaltigkeit führt, in Reutlingen. Dabei bleibt nicht aus, auch auf Schwachstellen hinzuweisen.
Wenn Studierende und Bürger in den nächsten Jahren bewusst zu mehr Nachhaltigkeit bereit sind, so sind sie mit den Ideen und Realitäten in diesem Projekt auf einem guten Weg.
The EAT–Lancet planetary health diet (PHD) provides guidelines on a global scale and calls for red meat consumption to be halved. Operational PHD guidelines at country level have yet to be determined. Here we argue that the biological link between milk and bovine-meat production must be considered when operationalizing the globally calculated PHD to national contexts. Using a stylized computer simulation model rooted in a food system approach, we explore the impact of dietary scenarios on milk and bovine-meat production and show that ignoring this biological link can lead to substantial imbalances between national dietary guidelines and production outcomes and potentially lead to food waste. Furthermore, we assess current national dietary guidelines in Europe and find that most disregard this biological link and are incompatible with the PHD, with implications for policymakers and consumers to consider when adapting the PHD in national contexts.
Climate change is one of the key challenges of this century due to its impact on society and the economy. Students are asking their business schools to scale up climate change education (CCE) across all disciplines, and employers are looking for graduates ready to work on solutions. This desire for solutions is shared by faculty; however, in a recent survey, many highlighted that they lack knowledge about climate change mitigation and how to integrate CCE into their disciplines.
This chapter supports lecturers, professors and senior management in their journey to get an overview of CCE and, more importantly, to find high-impact climate solutions to be integrated and assessed in their teaching units.
CODE RED FOR HUMANITY. The alarm bells are deafening, and the evidence is irrefutable: greenhouse-gas emissions from fossil-fuel burning and deforestation are choking our planet and putting billions of people at immediate risk. Global heating is affecting every region on Earth, with many of the changes becoming irreversible. (Guterres 2021)
The digitalisation ongoing in households and sustainability-related challenges are multifaceted and complex. The introducing quote of the United Nations Secretary-General refers to the latest report of the Intergovernmental Panel on Climate Change (IPCC), emphasising the urgency to act – now. As of today, becoming a sustainable population is still a distant destination. As outlined in the previous chapters, the challenges associated with that transformation remain huge, complex, and largely unsolved. Recent dramas such as the power incident in Texas (2021), the floods in Germany (2021), or the drought in sub-Saharan Africa (2020s) – are just a few of the uncountable issues stirring up the debate about fossil-fuel abandonment and the timing of climate neutrality. Business research can actually be accused of referring to the persistent focus on gains and growth, despite early warnings for society at large (e.g., Meadows et al., 1972; Kölsch & Veit, 1981; Veit & Thatcher, 2023). However, academic researchers, corporations, and society are now waking up, as shown by the climate change conference. In fact, it appears that the information systems (IS) discipline just began tackling mammoth challenges around climate change within the last decade (Melville, 2010; Watson et al., 2010). The central discussion in emerging work revolves around the role and use of digital technologies on the path to a healthy planet. But while early studies have focused on organisational settings (e.g., Gholami et al., 2016; Seidel et al., 2013), increasingly research addresses private settings (e.g., Wunderlich et al., 2019).