In view of continuing climate change, it is essential for large corporations to make a contribution to preventing greenhouse gas emissions. Many DAX-listed companies have started to document their activities in this area in their sustainability reports. These reports mostly contain data on annual greenhouse gas emissions and are generally compiled in accordance with the guidelines of the Global Reporting Initiative to facilitate the process of comparing reports.

adelphi is currently collecting data on climate-relevant emissions published by DAX-30-listed companies with the aim of producing a comparative study. Performance indicators will include annual greenhouse gas emissions, activities to offset CO2 emissions and the share of renewable energy in overall energy consumption. The study will divide emissions into three categories: direct emissions (Scope 1), indirect emissions as a result of energy consumption (Scope 2) and other emissions (Scope 3). adelphi will analyse the data to identify trends, determine how each company prioritizes prevention of climate-damaging emissions and examine how easily consumers can access this information on emissions.