{"id":94795,"date":"2023-04-15T12:00:00","date_gmt":"2023-04-15T12:00:00","guid":{"rendered":"https:\/\/industry-science.com\/?post_type=article&#038;p=94795"},"modified":"2024-03-01T18:29:50","modified_gmt":"2024-03-01T17:29:50","slug":"potentials-of-digital-technologies-in-scope-3-carbon-accounting","status":"publish","type":"article","link":"https:\/\/industry-science.com\/en\/articles\/potentials-of-digital-technologies-in-scope-3-carbon-accounting\/","title":{"rendered":"Potentials of Digital Technologies in Scope 3-Carbon Accounting"},"content":{"rendered":"<hr>\n<div class=\"gito-pub-content-bibliography\">\n<h2>Bibliography <\/h2>\n[1] Talbot, D.; Boiral, O.: GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector. In: Journal of Business Ethics 147 (2018) 2, S. 367\u201383.<br \/>\n[2] Csutora, M.; Harangozo, G.: Twenty years of carbon accounting and auditing \u2013 a review and outlook. In: Society and Economy 39 (2017) 4, S. 459\u201380.<br \/>\n[3] Huang, Y. A.; Weber, C. L.; Matthews, H. S.: Categorization of Scope 3 emissions for streamlined enterprise carbon footprinting. In: Environmental science &amp; technology 43 (2009) 22, S. 8509\u201315.<br \/>\n[4] WRI; WBCSD: Corporate Value Chain (Scope 3) Accounting and Reporting Standard. URL: https:\/\/ghgprotocol.org\/sites\/default\/files\/ standards\/Corporate-Value-Chain-Accounting-Reporting-Standard_041613_2.pdf. Abrufdatum 09.11.2022.<br \/>\n[5] Schmidt, M.; Nill, M.; Scholz, J.: Die Bedeutung der Lieferkette f\u00fcr den Klimafu\u00dfabdruck von Unternehmen. In: Chemie Ingenieur Technik 93 (2021) 11, S. 1692\u2013706.<br \/>\n[6] Harbich, H.-D.; See, B. von; Lodemann, S.; Kuhnle, R.; Kersten, W.: Digital Scope 3 Carbon Accounting. Vision, Challenges, and Future Direction. In: Biedermann, H.; Posch, W.; Vorbach, S. (Hrsg.): Digitalisierung im Kontext von Nachhaltigkeit und Klimawandel 2021.<br \/>\n[7] WBCSD: Pathfinder Framework. Guidance for the Accounting and Exchange of Product Life Cycle Emissions. URL: https:\/\/www.wbcsd.org\/contentwbc\/download\/13299\/194600\/1. Abrufdatum 06.11.2022.<br \/>\n[8] Melville,N.P.;Whisnant,R.:Energy and Carbon Management Systems. In: Journal of Industrial Ecology 18 (2014) 6, S. 920\u201330.<br \/>\n[9] Harangozo, G.; Szigeti, C.: Corporate carbon footprint analysis in practice \u2013 With a special focus on validity and reliability issues. In: Journal of Cleaner Production 167 (2017), S. 1177\u201383.<br \/>\n[10] \u00a0B\u00fctow, K.; Davina K\u00f6nig, L.; V\u00f6tsch, M.: Softwarel\u00f6sungen f\u00fcr das Umwelt- und Nachhaltigkeitsmanagement.<br \/>\n[11] \u00a0Patchell, J.: Can the implications of the GHG Protocol&#8217;s scope 3 standard be realized? In: Journal of Cleaner Production 185 (2018), S. 941\u201358.<br \/>\n[12] \u00a0Asif, M. S.; Lau, H.; Nakandala, D.; Fan, Y.; Hurriyet, H.: Case study research of green life cycle model for the evaluation and reduction of scope 3 emissions in food supply chains. In: Corporate Social Responsibility and Environmental Management 29 (2022) 4, S. 1050\u201366.<br \/>\n[13] \u00a0Royo, B.: Measuring and Allocating Scope 3 GHG Emissions. In: M\u00fcller, B.; Meyer, G. (Hrsg.): Towards User-Centric Transport in Europe 2. Enablers of Inclusive, Seamless and Sustainable Mobility. Cham 2020.<br \/>\n[14] \u00a0Xing, K.; Qian, W.; Zaman, A. U.: Development of a cloud-based platform for footprint assessment in green supply chain management. In: Journal of Cleaner Production 139 (2016), S. 191\u2013203.<br \/>\n[15] \u00a0Rusch, M.; Sch\u00f6ggl, J.-P.; Baumgartner, R. J.: Application of digital technologies for sustainable product management in a circular economy: A review. In: Business Strategy and the Environment (2022).<br \/>\n[16] Cole, R.; Stevenson, M.; Aitken, J.: Blockchain technology: implications for operations and supply chain management. In: Supply Chain Management: An International Journal 24 (2019) 4, S. 469\u201383.<br \/>\n[17] Tang, Q.; Tang, L. M.: Toward a Distributed Carbon Ledger for Carbon Emissions Trading and Accounting for Corporate Carbon Management. In: Journal of Emerging Technologies in Accounting 16 (2019) 1, S. 37\u201346.<br \/>\n[18] Lee, S.-Y.: Drivers for the participation of small and medium\u2010sized suppliers in green supply chain initiatives. In: Supply Chain Management: An International Journal 13 (2008) 3, S. 185\u201398.<br \/>\n[19] Garrido-Hidalgo, C.; Olivares, T.; Ramirez, F. J.; Roda-Sanchez, L.: An end-to-end Internet of Things solution for Reverse Supply Chain Management in Industry 4.0. In: Computers in Industry 112 (2019), S. 103127.<br \/>\n[20] Martindale, W.: Connecting food supply chains. In: Food Science and Technology 36 (2022) 3, S. 28\u201332.<br \/>\n[21] Serafeim, G.; Velez Caicedo, G.: Machine Learning Models for Prediction of Scope 3 Carbon Emissions. In: SSRN Electronic Journal (2022).<\/div>\n<div id=\"download-section\" class=\"gito-pub-download-section\" style=\"text-align:center;margin:20px;\">\n<h2>Your downloads<\/h2>\n<p><button style=\"font-size:14px;margin-right:15px;\" class=\"button gito-pub-cpt-download-button\" data-postid=\"94795\" data-userid =\"0\" data-filename=\"IM-02-2023_Harbich.pdf\"><span style=\"margin-top:5px !important;\" class=\"dashicons dashicons-download\"><\/span>&nbsp;&nbsp;PDF<\/button><\/div>\n<div class=\"gito-pub-tags-social-share\" style=\"display:flex;justify-content:space-between;\"><div>Tags: <span class=\"gito-pub-tag-element\"><a href=\"\/tag\/carbon-accounting\/\">Carbon Accounting<\/a><\/span> <span class=\"gito-pub-tag-element\"><a href=\"\/tag\/carbon-accounting-en\/\">Carbon Accounting<\/a><\/span> <span class=\"gito-pub-tag-element\"><a href=\"\/tag\/digitalisierung-en\/\">Digitalisierung<\/a><\/span> <span class=\"gito-pub-tag-element\"><a href=\"\/tag\/digitalisierung\/\">Digitalisierung<\/a><\/span> <span class=\"gito-pub-tag-element\"><a href=\"\/tag\/digitalization\/\">digitalization<\/a><\/span> <span class=\"gito-pub-tag-element\"><a href=\"\/tag\/scope-3\/\">Scope 3<\/a><\/span> <span class=\"gito-pub-tag-element\"><a href=\"\/tag\/technologies\/\">technologies<\/a><\/span> <\/div><div><div class=\"social-icons share-icons share-row relative\" ><a href=\"whatsapp:\/\/send?text=Potentials%20of%20Digital%20Technologies%20in%20Scope%203-Carbon%20Accounting - https:\/\/industry-science.com\/en\/articles\/potentials-of-digital-technologies-in-scope-3-carbon-accounting\/\" data-action=\"share\/whatsapp\/share\" class=\"icon button circle is-outline tooltip whatsapp show-for-medium\" title=\"Share on WhatsApp\" aria-label=\"Share on WhatsApp\"><i class=\"icon-whatsapp\" aria-hidden=\"true\"><\/i><\/a><a href=\"https:\/\/www.facebook.com\/sharer.php?u=https:\/\/industry-science.com\/en\/articles\/potentials-of-digital-technologies-in-scope-3-carbon-accounting\/\" data-label=\"Facebook\" onclick=\"window.open(this.href,this.title,'width=500,height=500,top=300px,left=300px'); 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return false;\" target=\"_blank\" class=\"icon button circle is-outline tooltip linkedin\" title=\"Share on LinkedIn\" aria-label=\"Share on LinkedIn\" rel=\"noopener nofollow\"><i class=\"icon-linkedin\" aria-hidden=\"true\"><\/i><\/a><\/div><\/div><\/div><hr style=\"margin-top:0px;\">\n<h2 class=\"gito-pub-frontend-post-headline\">You might also be interested in<\/h2>\n<!-- GITO_PUB_POST start flex-container -->\n<div class=\"gito-pub-flex-container\">\n   <div class=\"gito-pub-frontend-post-card gito-pub-flex-item gito-pub-flex-item-1\">\n      <a href=\"https:\/\/industry-science.com\/en\/articles\/serious-games-as-a-training-tool\/\">\n         <div class=\"gito-pub-frontend-post-card-row\">         <div class=\"gito-pub-frontend-post-card-column gito-pub-frontend-post-card-column-image\">\n            <picture>\n               <source media=\"(max-width:640px)\" srcset=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/04\/Lange_AdobeStock_734724963_alexkich-640x325.webp\">\n               <source media=\"(min-width:641px)\" srcset=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/04\/Lange_AdobeStock_734724963_alexkich-196x180.webp\">\n               <img decoding=\"async\" class=\"gito-pub-frontend-post-card-image\" src=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/04\/Lange_AdobeStock_734724963_alexkich-196x180.webp\" alt=\"Serious Games as a Training Tool\">\n            <\/picture>\n         <\/div>\n            <div class=\"gito-pub-frontend-post-card-column\">               <div class=\"ellipsis\" style=\"height:166px !important;overflow:hidden;\" title=\"Serious Games as a Training Tool\">                  <table class=\"gito-pub-frontend-post-card-header\">\n            \t     <tr>\n                        <td>                  \t\t   <h4 class=\"gito-pub-frontend-post-card-title\" style=\"line-height:1.2em;\">Serious Games as a Training Tool<\/h4>\n                        <div class=\"gito-pub-frontend-post-card-subtitle\">Game mechanics design to promote resilience<\/div>                        <div class=\"gito-pub-frontend-post-card-author\"><a href=\"\/authors\/annika-lange\/\">Annika Lange<\/a> <a href=\"https:\/\/orcid.org\/0000-0002-4514-9306\" target=\"_blank\" title=\"ORCID eintrag \u00f6ffnen.\" rel=\"noopener\">\n        <img decoding=\"async\" src=\"https:\/\/orcid.org\/assets\/vectors\/orcid.logo.icon.svg\" alt=\"ORCID Icon\" style=\"width:16px;height:16px;vertical-align:middle;\"><\/a>, <a href=\"\/authors\/thomas-knothe\/\">Thomas Knothe<\/a> <a href=\"https:\/\/orcid.org\/0000-0002-3055-7155\" target=\"_blank\" title=\"ORCID eintrag \u00f6ffnen.\" rel=\"noopener\">\n        <img decoding=\"async\" src=\"https:\/\/orcid.org\/assets\/vectors\/orcid.logo.icon.svg\" alt=\"ORCID Icon\" style=\"width:16px;height:16px;vertical-align:middle;\"><\/a><\/div>\n                        <\/td>\n                     <\/tr>\n                  <\/table>\n                  <div class=\"gito-pub-frontend-post-card-text\">\n                     <div class=\"gito-pub-frontend-post-card-abo-sign gito-pub-login-register-link\" data-targetabo=\"expert\" data-targeturl=\"https:\/\/industry-science.com\/en\/articles\/serious-games-as-a-training-tool\/\" title=\"please login or register - content can only be read in its entirety with a subscription  expert\">\n\t\t\t                         <img decoding=\"async\" src=\"https:\/\/industry-science.com\/wp-content\/plugins\/gito-publisher\/img\/i4s-login.png\">\n\t\t\t                      <\/div>Unforeseen events are increasingly challenging manufacturing companies. Being resilient during crises is becoming a key competence. Serious games (SG) can help make resilience-building processes more transparent. This article derives specific requirements for SG from different phases of resilience and shows how these can be implemented in game mechanics in order to effectively support the training of resilience.                  <\/div>\n               <\/div>\n               <div class=\"gito-pub-frontend-post-card-scientific\"><strong>Industry 4.0 Science<\/strong> | Volume 42 | 2026 | Edition 2 | Pages 98-104<\/div>            <\/div>\n         <\/div>\n      <\/a>\n   <\/div>\n   <div class=\"gito-pub-frontend-post-card gito-pub-flex-item gito-pub-flex-item-1\">\n      <a href=\"https:\/\/industry-science.com\/en\/articles\/energy-transition-serious-gaming\/\">\n         <div class=\"gito-pub-frontend-post-card-row\">         <div class=\"gito-pub-frontend-post-card-column gito-pub-frontend-post-card-column-image\">\n            <picture>\n               <source media=\"(max-width:640px)\" srcset=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/04\/AdobeStock_423992056_BullRun-640x325.webp\">\n               <source media=\"(min-width:641px)\" srcset=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/04\/AdobeStock_423992056_BullRun-196x180.webp\">\n               <img decoding=\"async\" class=\"gito-pub-frontend-post-card-image\" src=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/04\/AdobeStock_423992056_BullRun-196x180.webp\" alt=\"Serious Gaming and the Energy Transition\">\n            <\/picture>\n         <\/div>\n            <div class=\"gito-pub-frontend-post-card-column\">               <div class=\"ellipsis\" style=\"height:166px !important;overflow:hidden;\" title=\"Serious Gaming and the Energy Transition\">                  <table class=\"gito-pub-frontend-post-card-header\">\n            \t     <tr>\n                        <td>                  \t\t   <h4 class=\"gito-pub-frontend-post-card-title\" style=\"line-height:1.2em;\">Serious Gaming and the Energy Transition<\/h4>\n                        <div class=\"gito-pub-frontend-post-card-subtitle\">Collaborative knowledge generation and interactive understanding of complex interrelationships<\/div>                        <div class=\"gito-pub-frontend-post-card-author\"><a href=\"\/authors\/janine-gondolf\/\">Janine Gondolf<\/a> <a href=\"https:\/\/orcid.org\/0000-0002-5644-8328\" target=\"_blank\" title=\"ORCID eintrag \u00f6ffnen.\" rel=\"noopener\">\n        <img decoding=\"async\" src=\"https:\/\/orcid.org\/assets\/vectors\/orcid.logo.icon.svg\" alt=\"ORCID Icon\" style=\"width:16px;height:16px;vertical-align:middle;\"><\/a>, <a href=\"\/authors\/gert-mehlmann\/\">Gert Mehlmann<\/a>, <a href=\"\/authors\/joern-hartung\/\">J\u00f6rn Hartung<\/a>, <a href=\"\/authors\/bernd-schweinshaut\/\">Bernd Schweinshaut<\/a>, <a href=\"\/authors\/anne-bauer\/\">Anne Bauer<\/a><\/div>\n                        <\/td>\n                     <\/tr>\n                  <\/table>\n                  <div class=\"gito-pub-frontend-post-card-text\">\n                     Conveying the complexity and multifaceted nature of the energy transition to a broad audience is a challenge. This article demonstrates how interactive serious games on a multitouch table can help make connections tangible and comprehensible. The games and the table were used in various conversational contexts. These are presented here in three case vignettes based on participant observation of the different applications, as well as situated and shared reflection. The vignettes demonstrate how interaction can trigger epistemic processes, enable shifts in perspective, and foster collective thinking, all of which are necessary for shaping the future of society as a whole.                  <\/div>\n               <\/div>\n               <div class=\"gito-pub-frontend-post-card-scientific\"><strong>Industry 4.0 Science<\/strong> | Volume 42 | 2026 | Edition 2 | Pages 62-69<\/div>            <\/div>\n         <\/div>\n      <\/a>\n   <\/div>\n   <div class=\"gito-pub-frontend-post-card gito-pub-flex-item gito-pub-flex-item-1\">\n      <a href=\"https:\/\/industry-science.com\/en\/articles\/learning-module-sustainable\/\">\n         <div class=\"gito-pub-frontend-post-card-row\">         <div class=\"gito-pub-frontend-post-card-column gito-pub-frontend-post-card-column-image\">\n            <picture>\n               <source media=\"(max-width:640px)\" srcset=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/04\/AdobeStock_289023545_Gorodenkoff-640x325.webp\">\n               <source media=\"(min-width:641px)\" srcset=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/04\/AdobeStock_289023545_Gorodenkoff-196x180.webp\">\n               <img decoding=\"async\" class=\"gito-pub-frontend-post-card-image\" src=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/04\/AdobeStock_289023545_Gorodenkoff-196x180.webp\" alt=\"Industrial Transformation via a Machining Learning Factory\">\n            <\/picture>\n         <\/div>\n            <div class=\"gito-pub-frontend-post-card-column\">               <div class=\"ellipsis\" style=\"height:166px !important;overflow:hidden;\" title=\"Industrial Transformation via a Machining Learning Factory\">                  <table class=\"gito-pub-frontend-post-card-header\">\n            \t     <tr>\n                        <td>                  \t\t   <h4 class=\"gito-pub-frontend-post-card-title\" style=\"line-height:1.2em;\">Industrial Transformation via a Machining Learning Factory<\/h4>\n                        <div class=\"gito-pub-frontend-post-card-subtitle\">A learning module to foster competencies for a sustainability-driven transformation<\/div>                        <div class=\"gito-pub-frontend-post-card-author\"><a href=\"\/authors\/oskay-ozen\/\">Oskay Ozen<\/a> <a href=\"https:\/\/orcid.org\/0000-0001-5566-6633\" target=\"_blank\" title=\"ORCID eintrag \u00f6ffnen.\" rel=\"noopener\">\n        <img decoding=\"async\" src=\"https:\/\/orcid.org\/assets\/vectors\/orcid.logo.icon.svg\" alt=\"ORCID Icon\" style=\"width:16px;height:16px;vertical-align:middle;\"><\/a>, <a href=\"\/authors\/victoria-breidling\/\">Victoria Breidling<\/a> <a href=\"https:\/\/orcid.org\/0009-0000-0384-4813\" target=\"_blank\" title=\"ORCID eintrag \u00f6ffnen.\" rel=\"noopener\">\n        <img decoding=\"async\" src=\"https:\/\/orcid.org\/assets\/vectors\/orcid.logo.icon.svg\" alt=\"ORCID Icon\" style=\"width:16px;height:16px;vertical-align:middle;\"><\/a>, <a href=\"\/authors\/stefan-seyfried\/\">Stefan Seyfried<\/a> <a href=\"https:\/\/orcid.org\/0000-0001-8278-0212\" target=\"_blank\" title=\"ORCID eintrag \u00f6ffnen.\" rel=\"noopener\">\n        <img decoding=\"async\" src=\"https:\/\/orcid.org\/assets\/vectors\/orcid.logo.icon.svg\" alt=\"ORCID Icon\" style=\"width:16px;height:16px;vertical-align:middle;\"><\/a>, <a href=\"\/authors\/matthias-weigold\/\">Matthias Weigold<\/a> <a href=\"https:\/\/orcid.org\/0000-0002-7820-8544\" target=\"_blank\" title=\"ORCID eintrag \u00f6ffnen.\" rel=\"noopener\">\n        <img decoding=\"async\" src=\"https:\/\/orcid.org\/assets\/vectors\/orcid.logo.icon.svg\" alt=\"ORCID Icon\" style=\"width:16px;height:16px;vertical-align:middle;\"><\/a><\/div>\n                        <\/td>\n                     <\/tr>\n                  <\/table>\n                  <div class=\"gito-pub-frontend-post-card-text\">\n                     Sustainability-enhancing transformation processes are necessary in all sectors if we are to remain within planetary boundaries. This also applies to the industrial sector as a significant emitter of greenhouse gases. Employees need new competencies to master this complex task of industrial transformation. These range from CO2 equivalents accounting to the development and evaluation of transformation scenarios, including technical measures. The learning module developed here addresses these competency requirements and uses the example of the ETA factory to show how a competency-oriented learning module for industrial transformation can be structured. It essentially comprises four phases: data collection and CO2 equivalents accounting, cause analysis, development of measures and evaluation of measures.                  <\/div>\n               <\/div>\n               <div class=\"gito-pub-frontend-post-card-scientific\"><strong>Industry 4.0 Science<\/strong> | Volume 42 | Edition 2 | Pages 38-47 | DOI <a style=\"font-weight:bold !important;\" href=\"https:\/\/doi.org\/10.30844\/I4SE.26.2.38\" target=\"_blank\" rel=\"noopener\">10.30844\/I4SE.26.2.38<\/a><\/div>            <\/div>\n         <\/div>\n      <\/a>\n   <\/div>\n   <div class=\"gito-pub-frontend-post-card gito-pub-flex-item gito-pub-flex-item-1\">\n      <a href=\"https:\/\/industry-science.com\/en\/articles\/from-brownfield-to-industry-4-0\/\">\n         <div class=\"gito-pub-frontend-post-card-row\">         <div class=\"gito-pub-frontend-post-card-column gito-pub-frontend-post-card-column-image\">\n            <picture>\n               <source media=\"(max-width:640px)\" srcset=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/04\/voelker-640x325.jpg\">\n               <source media=\"(min-width:641px)\" srcset=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/04\/voelker-196x180.jpg\">\n               <img decoding=\"async\" class=\"gito-pub-frontend-post-card-image\" src=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/04\/voelker-196x180.jpg\" alt=\"From Brownfield to Industry 4.0\">\n            <\/picture>\n         <\/div>\n            <div class=\"gito-pub-frontend-post-card-column\">               <div class=\"ellipsis\" style=\"height:166px !important;overflow:hidden;\" title=\"From Brownfield to Industry 4.0\">                  <table class=\"gito-pub-frontend-post-card-header\">\n            \t     <tr>\n                        <td>                  \t\t   <h4 class=\"gito-pub-frontend-post-card-title\" style=\"line-height:1.2em;\">From Brownfield to Industry 4.0<\/h4>\n                        <div class=\"gito-pub-frontend-post-card-subtitle\">Learning factories as training and testing environment for digital transformation<\/div>                        <div class=\"gito-pub-frontend-post-card-author\"><a href=\"\/authors\/jakob-weber\/\">Jakob Weber<\/a>, <a href=\"\/authors\/sven-voelker\/\">Sven V\u00f6lker<\/a> <a href=\"https:\/\/orcid.org\/0009-0000-9707-1478\" target=\"_blank\" title=\"ORCID eintrag \u00f6ffnen.\" rel=\"noopener\">\n        <img decoding=\"async\" src=\"https:\/\/orcid.org\/assets\/vectors\/orcid.logo.icon.svg\" alt=\"ORCID Icon\" style=\"width:16px;height:16px;vertical-align:middle;\"><\/a><\/div>\n                        <\/td>\n                     <\/tr>\n                  <\/table>\n                  <div class=\"gito-pub-frontend-post-card-text\">\n                     <div class=\"gito-pub-frontend-post-card-abo-sign gito-pub-login-register-link\" data-targetabo=\"expert\" data-targeturl=\"https:\/\/industry-science.com\/en\/articles\/from-brownfield-to-industry-4-0\/\" title=\"please login or register - content can only be read in its entirety with a subscription  expert\">\n\t\t\t                         <img decoding=\"async\" src=\"https:\/\/industry-science.com\/wp-content\/plugins\/gito-publisher\/img\/i4s-login.png\">\n\t\t\t                      <\/div>To succeed in their digital transformation, manufacturing companies need engineers with in-depth knowledge of key technologies and concepts, and a profound understanding of the transition from Industry 3.0 to Industry 4.0. This article describes the concept of a learning factory that is continuously subjected to a digital transformation, thereby creating an environment for the development of transformation competencies. The concept of digital transformation is based on digital worker assistance systems and multi-agent systems for production control. These enable the incremental integration of existing resources into the digitalized factory. The learning factory is not presented to students as a completed solution. Instead, it is continuously developed further as part of student projects. This way, it contributes directly to the qualification of personnel for the implementation of Industry 4.0.                  <\/div>\n               <\/div>\n               <div class=\"gito-pub-frontend-post-card-scientific\"><strong>Industry 4.0 Science<\/strong> | Volume 42 | 2026 | Edition 2 | Pages 88-96<\/div>            <\/div>\n         <\/div>\n      <\/a>\n   <\/div>\n   <div class=\"gito-pub-frontend-post-card gito-pub-flex-item gito-pub-flex-item-1\">\n      <a href=\"https:\/\/industry-science.com\/en\/articles\/ai-colleagues\/\">\n         <div class=\"gito-pub-frontend-post-card-row\">         <div class=\"gito-pub-frontend-post-card-column gito-pub-frontend-post-card-column-image\">\n            <picture>\n               <source media=\"(max-width:640px)\" srcset=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/04\/Franken_titel-640x325.jpg\">\n               <source media=\"(min-width:641px)\" srcset=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/04\/Franken_titel-196x180.jpg\">\n               <img decoding=\"async\" class=\"gito-pub-frontend-post-card-image\" src=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/04\/Franken_titel-196x180.jpg\" alt=\"AI Colleagues?\">\n            <\/picture>\n         <\/div>\n            <div class=\"gito-pub-frontend-post-card-column\">               <div class=\"ellipsis\" style=\"height:166px !important;overflow:hidden;\" title=\"AI Colleagues?\">                  <table class=\"gito-pub-frontend-post-card-header\">\n            \t     <tr>\n                        <td>                  \t\t   <h4 class=\"gito-pub-frontend-post-card-title\" style=\"line-height:1.2em;\">AI Colleagues?<\/h4>\n                        <div class=\"gito-pub-frontend-post-card-subtitle\">Competence requirements and training for AI use in industry<\/div>                        <div class=\"gito-pub-frontend-post-card-author\"><a href=\"\/authors\/swetlana-franken-en\/\">Swetlana Franken<\/a> <a href=\"https:\/\/orcid.org\/0000-0002-9991-3015\" target=\"_blank\" title=\"ORCID eintrag \u00f6ffnen.\" rel=\"noopener\">\n        <img decoding=\"async\" src=\"https:\/\/orcid.org\/assets\/vectors\/orcid.logo.icon.svg\" alt=\"ORCID Icon\" style=\"width:16px;height:16px;vertical-align:middle;\"><\/a><\/div>\n                        <\/td>\n                     <\/tr>\n                  <\/table>\n                  <div class=\"gito-pub-frontend-post-card-text\">\n                     <div class=\"gito-pub-frontend-post-card-abo-sign gito-pub-login-register-link\" data-targetabo=\"expert\" data-targeturl=\"https:\/\/industry-science.com\/en\/articles\/ai-colleagues\/\" title=\"please login or register - content can only be read in its entirety with a subscription  expert\">\n\t\t\t                         <img decoding=\"async\" src=\"https:\/\/industry-science.com\/wp-content\/plugins\/gito-publisher\/img\/i4s-login.png\">\n\t\t\t                      <\/div>Artificial intelligence is fundamentally changing tasks, roles, and skills in (industrial) companies. Increasingly, it acts as a colleague, preparing decisions, supporting processes, and interacting with people. This article highlights key competence requirements for AI use in industry, presents an integrated competence model, and outlines practical strategies for the transfer of skills. The aim is to prepare companies and employees for humane, competence-oriented AI implementation that combines technological efficiency with human creativity and judgment.                  <\/div>\n               <\/div>\n               <div class=\"gito-pub-frontend-post-card-scientific\"><strong>Industry 4.0 Science<\/strong> | Volume 42 | 2026 | Edition 2 | Pages 78-86<\/div>            <\/div>\n         <\/div>\n      <\/a>\n   <\/div>\n   <div class=\"gito-pub-frontend-post-card gito-pub-flex-item gito-pub-flex-item-1\">\n      <a href=\"https:\/\/industry-science.com\/en\/articles\/tachaid-ethical-ai\/\">\n         <div class=\"gito-pub-frontend-post-card-row\">         <div class=\"gito-pub-frontend-post-card-column gito-pub-frontend-post-card-column-image\">\n            <picture>\n               <source media=\"(max-width:640px)\" srcset=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/02\/Rath_AdobeStock_629687249_everythingpossible-640x325.jpg\">\n               <source media=\"(min-width:641px)\" srcset=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/02\/Rath_AdobeStock_629687249_everythingpossible-196x180.jpg\">\n               <img decoding=\"async\" class=\"gito-pub-frontend-post-card-image\" src=\"https:\/\/industry-science.com\/wp-content\/uploads\/2026\/02\/Rath_AdobeStock_629687249_everythingpossible-196x180.jpg\" alt=\"Operationalizing Ethical AI with tachAId\">\n            <\/picture>\n         <\/div>\n            <div class=\"gito-pub-frontend-post-card-column\">               <div class=\"ellipsis\" style=\"height:166px !important;overflow:hidden;\" title=\"Operationalizing Ethical AI with tachAId\">                  <table class=\"gito-pub-frontend-post-card-header\">\n            \t     <tr>\n                        <td>                  \t\t   <h4 class=\"gito-pub-frontend-post-card-title\" style=\"line-height:1.2em;\">Operationalizing Ethical AI with tachAId<\/h4>\n                        <div class=\"gito-pub-frontend-post-card-subtitle\">Validating an interactive advisory tool in two manufacturing use cases<\/div>                        <div class=\"gito-pub-frontend-post-card-author\"><a href=\"\/authors\/pavlos-rath-manakidis\/\">Pavlos Rath-Manakidis<\/a>, <a href=\"\/authors\/henry-huick\/\">Henry Huick<\/a>, <a href=\"\/authors\/bjoern-kraemer\/\">Bj\u00f6rn Kr\u00e4mer<\/a> <a href=\"https:\/\/orcid.org\/0009-0004-4659-012X\" target=\"_blank\" title=\"ORCID eintrag \u00f6ffnen.\" rel=\"noopener\">\n        <img decoding=\"async\" src=\"https:\/\/orcid.org\/assets\/vectors\/orcid.logo.icon.svg\" alt=\"ORCID Icon\" style=\"width:16px;height:16px;vertical-align:middle;\"><\/a>, <a href=\"\/authors\/laurenz-wiskott\/\">Laurenz Wiskott<\/a> <a href=\"https:\/\/orcid.org\/0000-0001-6237-740X\" target=\"_blank\" title=\"ORCID eintrag \u00f6ffnen.\" rel=\"noopener\">\n        <img decoding=\"async\" src=\"https:\/\/orcid.org\/assets\/vectors\/orcid.logo.icon.svg\" alt=\"ORCID Icon\" style=\"width:16px;height:16px;vertical-align:middle;\"><\/a><\/div>\n                        <\/td>\n                     <\/tr>\n                  <\/table>\n                  <div class=\"gito-pub-frontend-post-card-text\">\n                     Integrating artificial intelligence (AI) into workplace processes promises significant efficiency gains, yet organizations face numerous ethical challenges that stakeholders are often initially unaware of\u2014from opacity in decision-making to algorithmic bias and premature automation risks. This paper presents the design and validation of tachAId, an interactive advisory tool aimed at embedding human-centered ethical considerations into the development of AI solutions. It reports on a validation study conducted across two distinct industrial AI applications with varying AI maturity. tachAId successfully directs attention to critical ethical considerations across the AI solution lifecycle that might be overlooked in technically-focused development. However, the findings also reveal a central tension: while effective in raising awareness, the tool\u2019s non-linear design creates significant usability challenges, indicating a user preference for more structured, linear guidance, especially ...                  <\/div>\n               <\/div>\n               <div class=\"gito-pub-frontend-post-card-scientific\"><strong>Industry 4.0 Science<\/strong> | Volume 42 | 2026 | Edition 1 | Pages 50-59 | DOI <a style=\"font-weight:bold !important;\" href=\"https:\/\/doi.org\/10.30844\/I4SE.26.1.48\" target=\"_blank\" rel=\"noopener\">10.30844\/I4SE.26.1.48<\/a><\/div>            <\/div>\n         <\/div>\n      <\/a>\n   <\/div>\n<\/div>\n<!-- GITO_PUB_POST end flex-container -->\n","protected":false},"excerpt":{"rendered":"<p>Climate change is one of the biggest challenges facing companies. To be able to define strategies for decarbonizing their business activities, companies need to start accounting for their emissions. Calculating Scope 3 emissions is a complex, resource- intensive, and often imprecise process for companies. By using digital technologies, Scope 3 carbon accounting can become more transparent, efficient, and secure. This article highlights the potential of digital technologies in Scope 3 carbon accounting.<\/p>\n","protected":false},"featured_media":95691,"menu_order":0,"template":"","categories":[79167,79168,4713,79298],"tags":[73194,80306,79449,69495,74462,78750,78752],"product_cat":[],"topic":[68206,68267],"technology":[79215,79493],"knowhow":[],"industry":[],"writer":[83607,83289,80552],"content-type":[],"potential":[],"solution":[],"glossary":[],"class_list":{"0":"post-94795","1":"article","2":"type-article","3":"status-publish","4":"has-post-thumbnail","6":"category-design-en","7":"category-translate-en","8":"category-translate","9":"category-typeset","10":"tag-carbon-accounting","11":"tag-carbon-accounting-en","12":"tag-digitalisierung-en","13":"tag-digitalisierung","14":"tag-digitalization","15":"tag-scope-3","16":"tag-technologies","17":"topic-industry-4-0","18":"topic-sustainability","19":"technology-digitalisierung","20":"technology-digitalization","21":"writer-hannah-deborah-harbich-en","22":"writer-johannes-schnelle-en","23":"writer-wolfgang-kersten-en","24":"product","25":"first","26":"instock","27":"downloadable","28":"virtual","29":"sold-individually","30":"taxable","31":"purchasable","32":"product-type-article"},"uagb_featured_image_src":{"full":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788.jpg",1400,788,false],"thumbnail":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-150x150.jpg",150,150,true],"medium":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-666x375.jpg",666,375,true],"medium_large":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-768x432.jpg",768,432,true],"large":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-1024x576.jpg",1020,574,true],"front-page-entry":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-1032x320.jpg",1032,320,true],"post-entry":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-764x376.jpg",764,376,true],"post-teaser":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-392x320.jpg",392,320,true],"post-teaser-mobile":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-608x496.jpg",608,496,true],"post-custom-size":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-640x325.jpg",640,325,true],"whitepaper-teaser":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-274x376.jpg",274,376,true],"card-big":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-514x292.jpg",514,292,true],"card-portrait":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-320x440.jpg",320,440,true],"card-big-company":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-514x289.jpg",514,289,true],"gp-listing":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-196x180.jpg",196,180,true],"1536x1536":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788.jpg",1400,788,false],"2048x2048":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788.jpg",1400,788,false],"woocommerce_thumbnail":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-510x510.jpg",510,510,true],"woocommerce_single":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-510x287.jpg",510,287,true],"woocommerce_gallery_thumbnail":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-100x100.jpg",100,100,true],"dgwt-wcas-product-suggestion":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/IM-02-2023_Harbich-1400x788-64x36.jpg",64,36,true]},"uagb_author_info":{"display_name":"Christoph Brocks","author_link":"https:\/\/industry-science.com\/en\/author\/"},"uagb_comment_info":0,"uagb_excerpt":"Climate change is one of the biggest challenges facing companies. To be able to define strategies for decarbonizing their business activities, companies need to start accounting for their emissions. Calculating Scope 3 emissions is a complex, resource- intensive, and often imprecise process for companies. By using digital technologies, Scope 3 carbon accounting can become more&hellip;","_links":{"self":[{"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/article\/94795","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/media\/95691"}],"wp:attachment":[{"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/media?parent=94795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/categories?post=94795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/tags?post=94795"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/product_cat?post=94795"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/topic?post=94795"},{"taxonomy":"technology","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/technology?post=94795"},{"taxonomy":"knowhow","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/knowhow?post=94795"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/industry?post=94795"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/writer?post=94795"},{"taxonomy":"content-type","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/content-type?post=94795"},{"taxonomy":"potential","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/potential?post=94795"},{"taxonomy":"solution","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/solution?post=94795"},{"taxonomy":"glossary","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/glossary?post=94795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}