Decarbonizing German Family Firms

Gunther Friedl

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English

Springer Gabler
28 May 2025

Accounting; Business strategy

Series: Familienunternehmen und KMU

In this Open Access Publication, we present four chapters that provide a holistic view of the critical steps in a family firm’s decarbonization journey. Achieving the EU's climate targets relies heavily on German family firms, given their pivotal role in the economy and substantial greenhouse gas (GHG) emissions. First, we explore the measurement and accounting mechanisms of GHG emissions, leveraging data from German family firms across various industries. Second, we examine the management of goal tensions between environmental and economic objectives, focusing on how family firms can derive value from their emissions data. Third, with the upcoming Corporate Sustainability Reporting Directive (CSRD) and the importance of communicating decarbonization efforts to stakeholders, we analyze the implications of this reporting mandate for family firms. Fourth, given the high investment demands of decarbonization measures, profitability remains a critical concern. Therefore, we also delve into the relationship between corporate environmental performance and corporate financial performance, highlighting the intersection of sustainability and long-term financial viability.

Edited by: Gunther Friedl
Imprint: Springer Gabler
Country of Publication: Germany
Dimensions: Height: 210mm, Width: 148mm,
ISBN: 9783658478001
ISBN 10: 3658478004
Series: Familienunternehmen und KMU
Pages: 235
Publication Date: 28 May 2025
Audience: Professional and scholarly , Undergraduate
Format: Paperback
Publisher's Status: Active

Gunther Friedl is professor of Business Administration and Management Accounting, head of the department of Management Accounting and dean of TUM School of Management.

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Decarbonizing German Family Firms

Gunther Friedl

$105.95 $84.70

Paperback

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