Empirical Investigation of Climate Neutrality Strategies of Companies in Industrial Production

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Abstract
The goal of climate neutrality gains importance in the strategic focus of companies. When it comes to strategies for climate neutral production, different companies pursue a variety of approaches. These range from pure compensation approaches to the complete replacement of fossil energy sources. As part of an empirical study, the approaches toward climate neutrality of 50 companies were analyzed. Both small and medium-sized enterprises (SMEs) and large companies were included in the study. Differences already arise from a different understanding of the term climate neutrality. Accordingly, the strategic approaches also differ, both regarding the definition of goals and regarding the specification of a roadmap for achieving those goals. The article presents the results of the empirical study and systematizes the findings.