TY  - CHAP
U1  - Konferenzveröffentlichung
A1  - Teubler, Jens
A1  - Kühlert, Markus
T1  - Financial carbon footprint : calculating banks' scope 3 emissions of assets and loans
N2  - Financial institutions play a crucial role in achieving the 2015 Paris Climate Agreement. They can manage capital flows for financing the required transformation towards a decarbonized industry. Currently established policy programs and regulations at European and national level increasingly address financial institutions to make their climate warming impact measurable and transparent. However, required science-based assessment methods have not been sufficiently developed so far. 
This paper discusses methodological opportunities and challenges for measuring carbon footprints of financial institutions. Based on a scientific case study undertaken with the German GLS Bank, the authors introduce an innovative method for quantifying greenhouse gas emissions from a bank's asset with a focus on loans. The authors apply an input/output database to calculate greenhouse gas (GHG) intensities and allocate them with bank's loans and investments. 
Moreover, the paper provides insights of calculating avoided GHG emissions initiated by a bank's investment and loans. In conclusion, a high degree of consistent and standardized assessment methods and guidelines need to be developed and applied to promote comparability and transparency.
T2  - Industrial efficiency 2020 - decarbonise industry! : 14-17 September 2020 ; ECEEE Industrial Summer Study proceedings
Y1  - 2020
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:bsz:wup4-opus-75872
UN  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:bsz:wup4-opus-75872
SP  - 381
EP  - 389
PB  - European Council for an Energy Efficient Economy
CY  - Stockholm
PB  - European Council for an Energy Efficient Economy
CY  - Stockholm
ER  -