Results 11 to 20 of about 1,866,943 (235)

Proposed GHG protocol revisions for scope 2 market-based accounting still create false value chain claims [PDF]

Carbon Management
The GHG Protocol is currently updating its accounting guidance for emissions from purchased electricity, known as “scope 2” emissions. However, the current proposed revisions for market-based scope 2 accounting are inconsistent with the requirements for ...
Matthew Brander
doaj   +2 more sources

IDB GHG Accounting Manual [PDF]

, 2021
This manual is intended as a entry-point for IDB personnel, executing agencies and external consultants who want to estimate GHG emissions for IDB projects.
Inter-American Development Bank
core   +1 more source

GHG Accounting Methods in the Aluminum Industry [PDF]

, 2023
Primary aluminum production is one of the world’s most GHG-intensive industries, and also one where GHG accounting methods have become the most fully developed.
Mohan, Rohini Ram, Biberman, John, Toledano, Perrine   +2 more
core   +6 more sources

Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States [PDF]

, 2022
The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ).
Fang, Yiwei, Hasan, Iftekhar, Dbouk, Wassim, Li, Lingxiang   +3 more
core   +1 more source

Corporate Greenhouse Gas Inventories for the Agricultural Sector: Proposed Accounting and Reporting Steps [PDF]

, 2011
Suggests GHG Protocol Corporate Accounting and Reporting Standard-based procedures to help form a consensus on best practices for inventorying agricultural emissions, including separately reporting mechanical and non-mechanical sources of GHG ...
Stephen Russell
core   +2 more sources

Development of a Framework for Greenhouse Gas Emissions Accounting for Industry Reporting

Chemical Engineering Transactions, 2018
Advancement in technology has helped to increase the quality of human lives in many aspects such as transportation, manufacturing, and communication. At the same time, they also contribute to the emission of greenhouse gases (GHG) to the atmosphere be it
Laila Sakinah Jusoh, Haslenda Hashim
doaj   +1 more source

Corporate carbon accounting: Current practices and opportunities for research [PDF]

This article reviews current practices in corporate carbon accounting and highlights opportunities for future research. The common framework for determining and reporting corporate greenhouse gas (GHG) emissions today is the GHG Protocol.
Glenk, Gunther
core   +4 more sources

Greenhouse Gas (GHG) Scope 3 Inventory and Corporate Climate Strategy for Ocean Spray Cranberries Inc

, 2022
According to the Greenhouse Gas Protocol, the Corporate Value Chain (Scope 3) Accounting and Reporting standard, Scope 3 greenhouse gas (GHG) emissions constitute emissions that result from indirect activities or assets not owned by an organization. Of
Warshauer, Melissa, Cumings, Averi, Krygowski, Krystal, Nakisher, Isabel, Jang, Seoyeon   +4 more
core   +1 more source

Bridging the climate-corporate gap: utilizing GWP* with GWP100 for livestock companies’ greenhouse gas inventories

Frontiers in Climate
Corporations must follow established standards when developing their emission accounting frameworks and reports. This standard necessitates that the various greenhouse gas (GHG) species are reported on a carbon dioxide (CO2) equivalence (CO2-e) basis ...
Sarah C. Klopatek, Logan R. Thompson, Sara E. Place, Matthew R. Beck   +3 more
doaj   +1 more source

Real effects of greenhouse gas disclosures

China Journal of Accounting Research
This study investigates the valuation and real effects of the mandatory disclosure of greenhouse gas (GHG) emission costs from the perspective of “double materiality.” We consider a firm with a Cobb-Douglas production function that combines GHG-related ...
Tong Lu, Lijun Ruan, Yanyan Wang, Lisheng Yu   +3 more
doaj   +1 more source