1. Referierte Fachzeitschrift // 2023

    Moving Forward with Tax Sustainability Reporting in the EU – A Quantitative Descriptive Analysis

    This article examines the status quo of tax disclosure in the context of sustainability reporting and proposes recommendations for the creation of uniform EU Sustainability Reporting Standards. The analysis is…

  2. ZEW policy brief Nr. 23-09 // 2023

    Mit Digitalisierung gegen Lebensmittelverschwendung

    Das Potenzial der Tafeln wird aufgrund einer ineffizienten Lebensmittelverteilung noch nicht vollständig ausgeschöpft. In unserem Projekt mit Tafel Deutschland e. V. zeigen wir, wie die Ausgabestellen die…

  3. Discussion und Working Paper // 2023

    Changing the Game: The Role of Women in Experiential Learning

    Using economic games as a learning intervention in 56 Indian communities showed that involving more
    women led to greater success in sustainable water management two years after the intervention.
    Participation of…

  4. Referierte Fachzeitschrift // 2023

    Energy Use Patterns in German Manufacturing from 2003 to 2017

    The manufacturing sector accounts for a substantial share of the German gross domestic product, employment and carbon emissions. Therefore, reducing its energy use and carbon emissions is of crucial importance…

  5. ZEW Monthly // 2023

    06/2023 – Umwelt- und Klimaökonomik

    Zunehmend extremes Wetter, hohe Energiepreise, der Umstieg auf mehr erneuerbare Energien und die Diskussionen um ein neues Heizungsgesetz – nicht erst seit der aktuellen Hitzewelle sind Klima, Energie und Umwelt…

  6. ZEW Discussion Paper Nr. 23-023 // 2023

    Cost-Efficient Decarbonization of Portland Cement Production

    Accounting for nearly 8% of global annual carbon dioxide (CO2) emissions, the cement industry is considered difficult to decarbonize. While a sizeable number of abatement levers for Portland cement production is…

  7. ZEW Discussion Paper Nr. 23-022 // 2023

    ‘More Bang for the Buck’? Evidence on the Effectiveness of an Energy Efficiency Subsidy

    With the aim of limiting global warming, environmental subsidies are a popular public finance instrument to reduce carbon emissions. However, there is little evidence on why subsidies are effective in increasing…

  8. ZEW Discussion Paper Nr. 23-021 // 2023

    Hospital Capacity Reporting in Germany During COVID-19

    During the COVID-19 pandemic, hospitals faced a unique predicament. Hospital care was urgently needed and society took efforts to prevent overwhelming hospitals. However, hospitals in case-based reimbursement…

  9. ZEW policy brief Nr. 23-04 // 2023

    Tapping into People’s Impatience for Better Environmental Subsidies

    This policy brief is concerned with the efficient allocation of subsidies for eco-friendly products. Examples include subsidies for cargo or e-bikes, electric cars, and energy efficient building retrofits.…

  10. Gutachten // 2023

    Lernende Regulatorik als Innovationstreiber - Anregungen zur Ausgestaltung des Reallabore-Gesetzes

    Reallabore sind Treiber der Wertschöpfung und
    Generierung neuer Märkte. Die Produktentwicklung im
    Reallabor geht Hand in Hand mit temporären Regelanpassungen,
    um Transformationspotenziale zu heben
    und gleichzeitig…