Publicação
Climate risk assessment under European Sustainability Reporting Standard (ESRS) and EU Taxonomy: a case study of Bechtle AG
| Resumo: | This study conducts a comprehensive climate risk assessment for Bechtle AG in alignment with ESRS requirements and EU Taxonomy. The analysis examines physical risks across 48 critical sites and the supply chain regions of Bechtle under a high-emission scenario (SSP5- 8.5), as well as transition risks under the IEA's Net Zero Emissions scenario. While physical risks show no material impact due to Bechtle's business model and existing protection measures, transition risks present notable challenges, particularly in supply chain management and energy costs. Despite these challenges, the assessment also reveals opportunities for energy efficiency improvements and brand value enhancement through sustainability initiatives. |
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| Autores principais: | Jäck, Malina |
| Assunto: | Bechtle AG Climate risk assessment Corporate Sustainability Reporting Directive (CSRD) EU Taxonomy European Green Deal European Sustainability Reporting Standards (ESRS) Non-financial reporting |
| Ano: | 2025 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade Nova de Lisboa |
| Idioma: | inglês |
| Origem: | Repositório Institucional da UNL |
| Resumo: | This study conducts a comprehensive climate risk assessment for Bechtle AG in alignment with ESRS requirements and EU Taxonomy. The analysis examines physical risks across 48 critical sites and the supply chain regions of Bechtle under a high-emission scenario (SSP5- 8.5), as well as transition risks under the IEA's Net Zero Emissions scenario. While physical risks show no material impact due to Bechtle's business model and existing protection measures, transition risks present notable challenges, particularly in supply chain management and energy costs. Despite these challenges, the assessment also reveals opportunities for energy efficiency improvements and brand value enhancement through sustainability initiatives. |
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