Carbon offsets as a tool for corporate sustainability: insights from Tsubaki Nakashima

This thesis digs into the intricate realm of carbon offsetting, looking over its varied application within the intricate web of supply chain operations. In a world that becomes more and more conscious of environmental sustainability, businesses are compelled to reassess their carbon footprint and adopt strategies that contribute to global climate goals. This research aspire to comprehensively examine how carbon offsettin mechanisms are employed across different stages of the supply chain, enlightening on the nuanced ways in which industries can integrate these strategies. In particular this dissertation disclose how the energy efficiency project, the green energy purchase and reusing and recycling projects work and their application in the company where my internship took place, Tsubaki Nakashima (TN) CO. LTD. based in Pinerolo, Italy. Furthermore, this thesis confronts the ethical dilemmas and controversies surrounding offsetting practices, probing into issues of additionally, permanence, and distributive justice. Through a critical engagement with ethical theories and frameworks, it seeks to navigate the moral terrain of offsetting, grappling with questions of environmental integrity, social equity, and intergenerational justice. By foregrounding the perspectives of marginalized communities and vulnerable ecosystems, it endeavors to foster a nuanced discourse on the ethical imperatives of offsetting and the imperative of inclusive decision-making processes. Ultimately, this bachelor thesis aspires to offer a comprehensive analysis of offsetting practices, with the aim of informing policy discourse, guiding practical interventions, and enriching public understanding. By synthesizing empirical evidence, theoretical insights, and ethical considerations, it seeks to contribute to the ongoing dialogue on sustainable development and environmental stewardship, paving the way for more informed and equitable approaches to offsetting in a rapidly changing world.