TWIN TRANSITION TOWARDS A DIGITAL EMISSION MEASUREMENT SYSTEM TO ENHANCE CORPORATE ENVIRONMENTAL SUSTAINABILITY : A DESIGN SCIENCE RESEARCH APPROACH IN THE PLASTIC INDUSTRY

Abstract

The ecosystem of our planet is subject to severe human pressures, which can be attributed primarily to human economic activity. In the year 2019 alone, roughly 37 billion metric tons of CO2 were emitted into the atmosphere worldwide (Tiseo, 2023). This study researches the external and internal influencing factors concerning Twin Transisition, e.g., digitazation and sustaianble transformation at the same time. With the help of an design science research approach this study developes a model to assist business during this transformation. As a result a first prototype is proposed and the importance and potential of Twin Transition is shown.