This study explores the decarbonization practices and initiatives for cleaner energy implemented by shipping companies to meet the Sustainable Development Goal (SDG) 7 “Affordable and Clean Energy” from United Nations (UN) 2030 Agenda. This study seeks to clarify the linkages between the information from carbon accounting and sustainability reports, as well as between the information reported in the reports and the innovation paths which, currently, are screening the shipping companies into future scenarios, i.e. Digital Twin. Under the lens of the stakeholder and legitimacy theories, this study analyses manually and by NVivo software, the content in sustainability reports published from 2015 to 2023 by the 30 major shipping companies for provide systematized framework about the decarbonization disclosure. The content analysis of decarbonization mainly focuses on new technologies and renewable resources adopted by shipping companies as enabling factors for the pursuit of SDG7 and environmental impact measures, under a Sustainability Disclosure Standards' regulatory process still underway (i.e. GRI, ISSB, SASB) for supporting the reporting journey and sustainability disclosure, mostly for the decarbonization through new technologies and renewable resources. This is the first study to conceptualize and analysis the linkages between decarbonization, carbon accounting, sustainability reports, and digital twin in the shipping industry.
Carbon Accounting and Digital Twin for Clean Energy Process in the Shipping Industry: An Analysis through Sustainability Reporting
Di Vaio, A.;Garofalo, A.;
2024-01-01
Abstract
This study explores the decarbonization practices and initiatives for cleaner energy implemented by shipping companies to meet the Sustainable Development Goal (SDG) 7 “Affordable and Clean Energy” from United Nations (UN) 2030 Agenda. This study seeks to clarify the linkages between the information from carbon accounting and sustainability reports, as well as between the information reported in the reports and the innovation paths which, currently, are screening the shipping companies into future scenarios, i.e. Digital Twin. Under the lens of the stakeholder and legitimacy theories, this study analyses manually and by NVivo software, the content in sustainability reports published from 2015 to 2023 by the 30 major shipping companies for provide systematized framework about the decarbonization disclosure. The content analysis of decarbonization mainly focuses on new technologies and renewable resources adopted by shipping companies as enabling factors for the pursuit of SDG7 and environmental impact measures, under a Sustainability Disclosure Standards' regulatory process still underway (i.e. GRI, ISSB, SASB) for supporting the reporting journey and sustainability disclosure, mostly for the decarbonization through new technologies and renewable resources. This is the first study to conceptualize and analysis the linkages between decarbonization, carbon accounting, sustainability reports, and digital twin in the shipping industry.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
