Mannheim Institute for Sustainable Energy Studies (MISES)

The Mannheim Institute for Sustainable Energy Studies (MISES) led by Prof. Stefan Reichelstein, Ph.D. examines the challenges and innovation opportunities that emerge from the transition to a decarbonized energy future. A particular focus of studies conducted by MISES is the cost of alternative decarbonization strategies. The portfolio of our projects covers the major carbon intensive sectors of the economy: power generation, transport and industrial processes. Our team seeks an ongoing dialogue on these topics with external researchers, corporations and policymakers.

Recent News

Gunther Glenk receives the “Best Junior Researcher Award 2022”

Credit: Katrin Gschwind

Philipp Menge wins GEE Award 2024

Credit: Philipp Menge

Open Positions for Doctoral Candidates

Credit: Oana Szekely

Solutions to the Challenges of the Energy Market

Credit: Christos Sidiropoulos

Hydrogen from the Region, for the Region

Credit: Jan Hillnhütter

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New Research Papers

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Compliance Costs and Real Effects of the EU Deforestation Regulation.

A. Bach, F. Habermann, and N. Rudolf (2025). This study explores the financial and environmental impact of the EU Deforestation-Free Regulation (EUDR), showing that firms with greater exposure experienced negative market reactions following key regulatory events.

Credit: Pexels

No Place Like Home: Charging Infrastructure and the Environmental Advantage of Plug-in Hybrid Electric Vehicles.

J. Gessner, W. Habla, B. Rübenacker, and U. J. Wagner (2025). This study examines whether providing home charging infrastructure can increase electric usage in company-owned plug-in hybrid vehicles, a key challenge for European firms aiming to lower fleet emissions.

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Innovations in Corporate Carbon Accounting.

S. Reichelstein (2024). This article synthesizes recent innovations by select firms, industry consortia, and academic studies in the field of corporate carbon accounting.

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Corporate Carbon Accounting: Current Practices and Opportunities for Research.

G. Glenk (2024). This paper reviews current practices in corporate carbon accounting, synthesizes observations from a ﬁnancial accounting perspective, and highlights opportunities for future research.

Close-up of an electric vehicle being charged

Credit: Unsplash

Fair Market Valuation of Electric Vehicle Batteries in Second Life Applications

Bach, A., Onori, S., Reichelstein, S., Zhuang, J. This paper develops a generic economic valuation model for used capacity assets in which second life usage requires repurposing costs and delays the receipt of recycling payoffs.

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Recent Publications

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Innovations in Corporate Carbon Accounting

S. Reichelstein (2025). Foundations and Trend in Accounting, 19 (3–4).

This article synthesizes recent innovations by select firms, industry consortia, and academic studies in the field of corporate carbon accounting.

Credit: Pexels

Corporate Carbon Accounting: Current Practices and Opportunities for Research

G. Glenk (2025). Foundations and Trends in Accounting, 19 (3–4), 1–31.

This paper reviews current practices in corporate carbon accounting, synthezises observations from a financial accounting perspective, and highlights opportunities for future research.

Credit: Pexels

Technoeconomic Decision Support for Second-Life Batteries

J. Zhuang, A. Bach, B. van Vlijmen, S. Reichelstein, W. Chueh, S. Onori, and S. Benson (2025). Applied Energy, 390, 1–15.

This paper proposes a technoeconomic decision support model to evaluate retired batteries from both technical and economic perspectives.

A bird's eye view of the industrial estate

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Corporate carbon accounting: balance sheets and flow statements

S. Reichelstein (2024). Review of Accounting Studies 29, 2125–2156.

This paper describes a transactional carbon accounting system which takes the rules of historical cost accounting for operating assets as a template for generating carbon emissions (CE) statements comprising a balance sheet and a flow statement.

An industrial electrolysis plant labelled ‘Sunfire’ stands between two container walls.

Credit: Sunfire GmbH

Advances in Power-to-Gas Technologies: Cost and Conversion Efficiency

G. Glenk, P. Holler, and S. Reichelstein (2023). Energy & Environmental Science, 12, 6058-6070.

This paper provides a comprehensive assessment of the dynamics of system prices and conversion efficiency for three currently prevalent PtG technologies.

Credit: Pexels

Applications of the Levelized Cost Concept

A. Bach, M. Blaschke, G. Friedl, L. Kemmer, and S. Reichelstein (2023). Journal of Business Economics, 93, 1125–1148.

This paper describes the role of the levelized cost concept in cost accounting and synthesizes multiple research streams in connection with electricity, energy storage, hydrogen and carbon capture.

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Upcoming Events

Decarbonization Seminar: Johanna Arlinghaus

Decarbonization Seminar: Jon O`Donnell

Rondo

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Ongoing Research Projects

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Electrified Coach (ELCH)

Researchers from MISES are collaborating with Daimler Buses

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H2 Rhein-Neckar

In the Rhine-Neckar region, hydrogen mobility will soon become a reality

Credit: Felix Feiffer

TRR 266 Accounting for Transparency

The TRR 266 Accounting for Transparency is a trans-regional Collaborative Research Center

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