Danubius International Conferences, 22nd EMAN Conference. Social Responsibility and Sustainability Accounting-Key Corporate Performance Drivers and Measures

A Roadmap to CSR – From Carbon Footprint to CSR Measures

Frederik Pöschel, Christoher Buers
Last modified: 2018-04-05


Cooperate Carbon Footprint to Product Carbon Footprint to Corporate Social Responsibility  


A best practice case in a medium sized company in Germany.


Project background


Johann Spielmann GmbH is a 124 year old company producing mineral water in the city of Dorsten, Germany. The outcome of a product innovation process was the idea of an organic mineral water. This was the starting point for the company to change their classic business model into a sustainable one. To fulfil the requirements to become a sustainable company, more transparency regarding ecological and social activities were needed.   


The project


At the beginning of the project the company formed an interdisciplinary team to collect ideas, experiences and data from all different departments of the company. The idea was born to go a step further to a climate neutral product.

To reach this goal they started with carbon accounting. The first step was the calculation of a corporate carbon footprint which is the basis of the product carbon footprint. Both footprints helped to identify hot- and sweetspots to optimize carbon emissions. An action plan for avoiding and reducing the emissions was set up.   




The company started the optimization process in the field of production, like the implementation of cleaner production technologies and power self-supply with renewable energies.

Furthermore measures in the company’s environment were set up for instance an employee’s mobility concept and cooperation with local farms.


The positive side effect of a technical consulting and measures were a great number of social projects and activities. With the ecological concept of carbon accounting the company started its way to become an integrated sustainable enterprise.