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A commentary comparing the GHG Protocol and E-liability approaches to corporate GHG accounting and reporting

Carbon Management
E-liability is a GHG data management approach that has been proposed as an alternative to the GHG Protocol corporate standards, already widely adopted by businesses and voluntary and regulatory programs.
Janet Ranganathan
doaj   +5 more sources

A commentary on E-liability: does it bring something new to GHG accounting? [PDF]

Carbon Management
E-liability is a proposed new approach for corporate-level greenhouse gas accounting, winning the 2022 Harvard Business Review-McKinsey Award for “groundbreaking management thinking”.
Matthew Brander, Marian Gatzweiler
doaj   +4 more sources

Carbon Accounting and Green House Gas Accounting (GHG): The Implementation of Green Accounting and Corporate Social Responsibility (CSR) in Indonesia

Brazilian Journal of Development
Carbon Accounting is the systematic measurement of carbon emissions, subsequently followed by the establishment of a strategy to decrease the emissions. The costs associated with this reduction effort are subsequently measured and reported to the stakeholders of the company.
Iskandar Muda
exaly   +2 more sources

Lack of harmonisation of greenhouse gases reporting standards and the methane emissions gap [PDF]

Nature Communications
Monitoring companies’ contributions to climate dynamics and their exposure to transition risks requires accurate measurements of their non-carbon dioxide greenhouse gas emissions (non-CO2 GHG).
Simone Cenci, Enrico Biffis
doaj   +2 more sources

Carbon emission assessment of wastewater treatment plant based on accounting perspective [PDF]

E3S Web of Conferences, 2020
Excessive GHG emissions from human activities lead to climate warming, and sewage treatment plants are one of the sources of GHG emissions. The number of sewage treatment plants in my country is increasing year by year, and they emit a large amount of ...
Lin Lin
doaj   +1 more source

Corporate Climate Change-Related Accounting and Taxation

, 2023
This chapter aims to provide an overview of corporate climate change-related accounting and taxation practices in Portugal and Spain. The Portuguese Accounting and Financial Reporting Standard No. 26: Environmental Matters and the Spanish Royal Decree 602/2016 establish the current accounting treatment for greenhouse (GHG) emissions.
Sónia Monteiro, Kátia Lemos, Jose Jurado Martin, María-Pilar Martín-Zamora   +3 more
openaire   +2 more sources

Methods that equate temporary carbon storage with permanent CO2 emission reductions lead to false claims on temperature alignment

Carbon Management, 2023
There has been renewed interest in equating temporary carbon storage with permanent CO2 emission reductions, both within corporate GHG inventories and for carbon offset accounting.
Matthew Brander, Derik Broekhoff
doaj   +1 more source

Differentiation of greenhouse gases in corporate science-based targets improves alignment with Paris temperature goal

Environmental Research Letters, 2023
Companies are increasingly setting greenhouse gas (GHG) emission reduction targets to align with the 1.5 °C goal of the Paris Agreement. Currently, companies set these science-based targets (SBTs) for aggregate GHGs expressed in CO _2 -equivalent ...
Anders Bjørn, Shannon Lloyd, Urs Schenker, Manuele Margni, Annie Levasseur, Maxime Agez, H Damon Matthews   +6 more
doaj   +1 more source

Systematic review on blockchain research for sustainability accounting applying methodology coding and text mining

Cleaner Engineering and Technology, 2023
Blockchain and other Distributed Ledger Technologies (DLTs) are often considered major improvements in the capability of certain areas in sustainability accounting research.
Alex Suta, Árpád Tóth
doaj   +1 more source

Manfaat Penerapan Carbon Accounting di Indonesia

Jurnal Akuntansi Kontemporer, 2013
Carbon accounting is a process or a way to measure carbon emissions, then set a strategy to reduce carbon emissions, recording costs incurred and reported to the-stakeholders of the company. The application of carbon accounting is a good benefit for a
Patricia Febrina Dwijayanti
doaj   +3 more sources