Analýza požadavků karbonové neutrality na nákupní strategii vybraného podniku
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Vysoká škola báňská – Technická univerzita Ostrava
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The aim of the thesis is to assess the impact on current purchasing strategy by analysing current carbon neutrality requirements, both legislative and customer requirements. Subsequently, with regard to the identified impacts, to indicate potential changes to the current purchasing strategy. The theoretical part of the thesis focuses on defining the theoretical background of the purchasing process in the company. It then goes on to define the key concepts related to carbon neutrality and the core mechanism of carbon compensation at the frontier. The practical part presents the application of carbon neutrality requirements to decision tools and processes for supplier selection and assessment. The potential impact of the carbon offset mechanism at the boundary on the price of the selected component is also discussed in detail. While the impact of the mechanism may not appear to be in any way disruptive, it seems appropriate to consider the key factors influencing the impact, which may evolve in significant ways. The strategy to date should therefore reflect to some extent the preference of potential local suppliers within the aluminium components. Furthermore, it should encourage cooperation with active suppliers within the framework of the emissions policy with a view to maintaining future opportunities for cooperation with key customers.
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carbon neutrality, purchasing startegy, carbon border adjustment mechanism, emmisions, emmision factor, analysis