Dekarbonizační strategie s implementací Evropské legislativy pro výrobní podnik

Abstract

This thesis addresses the design of a decarbonization strategy for a selected manufacturing company in the context of European Union climate policy, ESG reporting, and the GHG Protocol methodology. The theoretical part of the thesis summarizes the issue of climate change, the development of European climate legislation, and the principles of greenhouse gas emissions reporting in the Scope 1, Scope 2, and Scope 3 categories. It also includes a description of the requirements arising from the CSRD Directive, the European Union taxonomy, and other tools supporting the transition to a low-carbon economy.

The practical part of the thesis focuses on analyzing the environmental performance of a selected engineering company. Based on available data on energy consumption, material flows, and waste generation, an emissions inventory of the company was compiled according to the GHG Protocol methodology, and a baseline emissions balance for the company was established. Subsequently, the main sources of the emissions burden were identified, and measures leading to a reduction in greenhouse gas emissions were proposed. In particular, the installation of a photovoltaic power plant, the utilization of waste heat, and the combination of a photovoltaic power plant with heat pumps were evaluated.

The thesis also includes an environmental and economic evaluation of the individual measures, including an assessment of their benefits in terms of reducing the company’s carbon footprint and the economic return on investment. The results of the thesis demonstrate the potential for applying decarbonization principles and ESG strategies in an industrial enterprise and confirm the importance of systematic emissions management under current European legislation.