In view of continuing climate change, it is essential for large corporations to make a contribution to the prevention of 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 so that the reports can be easily compared.
adelphi collected data on climate-relevant emissions published by DAX-30-listed companies to produce a comparative study. Performance indicators included annual greenhouse gas emissions, activities to offset CO2 emissions and the percentage of renewable energy in overall energy consumption. The study divided emissions into three categories: direct emissions (Scope 1), indirect emissions as a result of energy consumption (Scope 2) and other emissions (Scope 3). adelphi analysed the data to identify trends, determining how each company prioritises prevention of climate-damaging emissions and examining how easily consumers can access this information on emissions.