Mannheim Institute for Sustainable Energy Studies (MISES)

Das Mannheim Institut für Sustainable Energy Studies (MISES) unter der Leitung von Prof. Stefan Reichelstein, Ph.D. unter­sucht die Herausforderungen und Innovations­möglichkeiten, die sich aus einem Wechsel zu einer Zukunft mit nachhaltiger Energieversorgung ergeben. Ein besonderer Fokus der Studien des MISES liegt auf den Kosten, die mit alternativen dekarbonisierten Strategien verbunden sind. Das Spektrum an Projekten umfasst den Energie-, Trans­port- und Industriesektor. In diesen Themen sucht das Team um Stefan Reichelstein den ständigen Austausch mit externen Wissenschaft­ler*innen, Unter­nehmen und Politiker*innen.

Aktuelle Veröffentlichungen

Fair Market Value of Used Capacity Assets: Forecasts for Repurposed Electric Vehicle Batteries.

A. Bach, S. Reichelstein, S. Onori, and J. Zhuang (forthcoming: The Accounting Review, 2026).

This paper examines a generic valuation model for used capacity assets that can either be recycled immediately or repurposed for a second life application.

Constructing Carbon Abatement Cost Curves.

G. Glenk, R. Meier, and S. Reichelstein (forthcoming: The Accounting Review, 2026).

This paper develops a generic model for companies seeking to project their decarbonization pathways and to determine optimal emission reductions in response to environmental regulations such as carbon pricing.

Accounting for Carbon Credits.

S. Reichelstein (2025). Accountability in a Sustainable World Quarterly.

This article reviews pathways to net zero by 2050 and examines how carbon removals could help keep emissions within the budget required to limit global warming to 1.7°C.

Innovations in Corporate Carbon Accounting.

S. Reichelstein (2025). Foundations and Trends 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.

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.

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.