Abstract:
The purpose of this thesis is to explore the state of carbon mapping and green financial decision making within the automotive sector within the context of CBAM and COP 30 climate frameworks. It was created to address the increasing demand from automotive manufacturers and suppliers to better quantify their operational and supply-chain emissions, reduce future carbon related compliance burden and incorporate emissions data in financial and strategic analysis and decision making. The main objective was to assess the role of carbon mapping in the CBAM implementation process, in cost management, in the preparation of green investment plans, in sustainability reporting and long-term climate preparedness. The literature review included the concepts of carbon accounting, automotive sustainability and carbon border adjustment, green finance, sustainable supply chains and sustainability reporting, and the conceptual logic was supported by the theories from the institutional theory, stakeholder theory and resource-based view. The research design employed was a quantitative-dominant mixed methods. The survey was conducted in the quantitative phase during which 100 respondents were surveyed in the following categories: automotive manufacturing, automotive parts, supply-chain, finance, compliance, production and sustainability-related. The data of the survey were analysed using the frequency analysis, descriptive statistics, reliability test, normality test, correlation analysis, t-test and regression. Four semi-structured interviews were held with an Environmental Compliance Officer, Supply Chain Executive, Finance and Accounts Officer and Quality Assurance Officer during the qualitative stage of the study. The analysis of these interviews was a thematic analysis that explained and put the survey results into context.
