Energy storage is currently a key focus of the energy debate. In Germany, in particular, the increasing share of power generation from intermittent renewables within the grid requires solutions for dealing with surpluses and shortfalls at various temporal scales. Covering these requirements with the traditional centralised power plants and imports and exports will become increasingly difficult as the share of intermittent generators rises across Europe. Pumped hydropower storage plants have traditionally played a role in providing balancing and ancillary services, and continue to do so. However, the construction of new plants often requires substantial interventions into virgin landscape and bio-habitats; this is often fiercely opposed by local citizens. Utility-scale lithium ion batteries have recently entered the energy scene. Albeit much smaller than most pumped hydropower plants, they can also provide the required balancing and ancillary services. They can be constructed on brownfield sites as and where needed, to support the move towards increasingly decentralised energy systems. Although they are seen by some as a more environmentally friendly option, they do cause impacts relating to the consumption of limited natural resources during the production stage. Addressing initially technological capacity of pumped hydropower storage and utility-scale battery to meet the required services, a simplified LCA will be performed to examine the environmental impacts throughout their life cycles. This includes two sensitivity analyses. Issues addressed in this paper include also methodological issues relating to comparability and those parameters that are pivotal to the LCA result.

Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost–benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself. This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.

Sustainable development embraces a broad spectrum of social, economic and ecological aspects. Thus, a sustainable transformation process of energy systems is inevitably multidimensional and needs to go beyond climate impact and cost considerations. An approach for an integrated and interdisciplinary sustainability assessment of energy system transformation pathways is presented here. It first integrates energy system modeling with a multidimensional impact assessment that focuses on life cycle-based environmental and macroeconomic impacts. Then, stakeholders’ preferences with respect to defined sustainability indicators are inquired, which are finally integrated into a comparative scenario evaluation through a multi-criteria decision analysis (MCDA), all in one consistent assessment framework. As an illustrative example, this holistic approach is applied to the sustainability assessment of ten different transformation strategies for Germany. Applying multi-criteria decision analysis reveals that both ambitious (80%) and highly ambitious (95%) carbon reduction scenarios can achieve top sustainability ranks, depending on the underlying energy transformation pathways and respective scores in other sustainability dimensions. Furthermore, this research highlights an increasingly dominant contribution of energy systems’ upstream chains on total environmental impacts, reveals rather small differences in macroeconomic effects between different scenarios and identifies the transition among societal segments and climate impact minimization as the most important stakeholder preferences.

Purpose: Scientific Life Cycle Assessment (LCA) literature provides some examples of LCA teaching in higher education, but not a structured overview of LCA teaching contents and related competencies. Hence this paper aims at assessing and highlighting trends in LCA learning outcomes, teaching approaches and developed content used to equip graduates for their future professional practices in sustainability.Methods: Based on a literature review on teaching LCA in higher education and a collaborative consensus building approach through expert group panel discussions, an overview of LCA learning and competency levels with related teaching contents and corresponding workload is developed. The levels are built on the European Credit Transfer and Accumulation System (ECTS) and Bloom’s taxonomy of learning.Results and discussion: The paper frames five LCA learning and competency levels that differ in terms of study program integration, workload, cognitive domain categories, learning outcomes, and envisioned professional skills. It furthermore provides insights into teaching approaches and content, including software use, related to these levels.Conclusions and recommendations: This paper encourages and supports higher educational bodies to implement a minimum of ‘life cycle literacy’ into students’ curriculum across various domains by increasing the availability, visibility and quality of their teaching on life cycle thinking and LCA.