As part of the cooperation between SAP and the Technical University of Munich, the SAP/TUM ESG Finance Lab, or STEFL for short, five student teams presented the (interim-) results of their project studies and shared exciting insights:

1. Digital Carbon Reporting: How to treat Scope 3 - CO2 emissions of capital goods in accounting terms? What are factors for sustainable investment decisions?
2. Digital Carbon Accounting: What are the allocation mechanisms for digital services?
3. Accounting for Carbon Emission Allowances: What reporting requirements currently exist? Where is the journey headed?
4. Transactional Consolidation: The Reporting of the Future? Completely without time-consuming consolidation effort and great information gain in real time!
5. Outsourced Manufacturing along the Global Value Chain: Which type of outsourcing is right for me? The pros and cons of different procurement supply models.

In addition, we had the opportunity to put our heads together to gather ideas for the further development of the cooperation. The results are truly promising and we are looking forward to what awaits us this year.