CINXE.COM
Carbon accounting - Wikipedia
<!DOCTYPE html> <html class="client-nojs vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available" lang="en" dir="ltr"> <head> <meta charset="UTF-8"> <title>Carbon accounting - Wikipedia</title> <script>(function(){var className="client-js vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available";var cookie=document.cookie.match(/(?:^|; )enwikimwclientpreferences=([^;]+)/);if(cookie){cookie[1].split('%2C').forEach(function(pref){className=className.replace(new RegExp('(^| )'+pref.replace(/-clientpref-\w+$|[^\w-]+/g,'')+'-clientpref-\\w+( |$)'),'$1'+pref+'$2');});}document.documentElement.className=className;}());RLCONF={"wgBreakFrames":false,"wgSeparatorTransformTable":["",""],"wgDigitTransformTable":["",""],"wgDefaultDateFormat":"dmy", "wgMonthNames":["","January","February","March","April","May","June","July","August","September","October","November","December"],"wgRequestId":"6ee85335-ca88-4384-8b89-f86ba0e85f78","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"Carbon_accounting","wgTitle":"Carbon accounting","wgCurRevisionId":1256518956,"wgRevisionId":1256518956,"wgArticleId":5362623,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["Good articles","Articles with short description","Short description is different from Wikidata","Use dmy dates from February 2021","Carbon finance","Types of accounting","Greenhouse gas inventories","Management cybernetics"],"wgPageViewLanguage":"en","wgPageContentLanguage":"en","wgPageContentModel":"wikitext","wgRelevantPageName":"Carbon_accounting","wgRelevantArticleId":5362623,"wgIsProbablyEditable":true,"wgRelevantPageIsProbablyEditable":true,"wgRestrictionEdit":[], "wgRestrictionMove":[],"wgNoticeProject":"wikipedia","wgCiteReferencePreviewsActive":false,"wgFlaggedRevsParams":{"tags":{"status":{"levels":1}}},"wgMediaViewerOnClick":true,"wgMediaViewerEnabledByDefault":true,"wgPopupsFlags":0,"wgVisualEditor":{"pageLanguageCode":"en","pageLanguageDir":"ltr","pageVariantFallbacks":"en"},"wgMFDisplayWikibaseDescriptions":{"search":true,"watchlist":true,"tagline":false,"nearby":true},"wgWMESchemaEditAttemptStepOversample":false,"wgWMEPageLength":100000,"wgRelatedArticlesCompat":[],"wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q140182","wgCheckUserClientHintsHeadersJsApi":["brands","architecture","bitness","fullVersionList","mobile","model","platform","platformVersion"],"GEHomepageSuggestedEditsEnableTopics":true,"wgGETopicsMatchModeEnabled":false,"wgGEStructuredTaskRejectionReasonTextInputEnabled":false ,"wgGELevelingUpEnabledForUser":false};RLSTATE={"ext.globalCssJs.user.styles":"ready","site.styles":"ready","user.styles":"ready","ext.globalCssJs.user":"ready","user":"ready","user.options":"loading","ext.cite.styles":"ready","skins.vector.search.codex.styles":"ready","skins.vector.styles":"ready","skins.vector.icons":"ready","jquery.makeCollapsible.styles":"ready","ext.wikimediamessages.styles":"ready","ext.visualEditor.desktopArticleTarget.noscript":"ready","ext.uls.interlanguage":"ready","wikibase.client.init":"ready","ext.wikimediaBadges":"ready"};RLPAGEMODULES=["ext.cite.ux-enhancements","mediawiki.page.media","ext.scribunto.logs","site","mediawiki.page.ready","jquery.makeCollapsible","mediawiki.toc","skins.vector.js","ext.centralNotice.geoIP","ext.centralNotice.startUp","ext.gadget.ReferenceTooltips","ext.gadget.switcher","ext.urlShortener.toolbar","ext.centralauth.centralautologin","mmv.bootstrap","ext.popups","ext.visualEditor.desktopArticleTarget.init", "ext.visualEditor.targetLoader","ext.echo.centralauth","ext.eventLogging","ext.wikimediaEvents","ext.navigationTiming","ext.uls.interface","ext.cx.eventlogging.campaigns","ext.cx.uls.quick.actions","wikibase.client.vector-2022","ext.checkUser.clientHints","ext.growthExperiments.SuggestedEditSession","wikibase.sidebar.tracking"];</script> <script>(RLQ=window.RLQ||[]).push(function(){mw.loader.impl(function(){return["user.options@12s5i",function($,jQuery,require,module){mw.user.tokens.set({"patrolToken":"+\\","watchToken":"+\\","csrfToken":"+\\"}); }];});});</script> <link rel="stylesheet" href="/w/load.php?lang=en&modules=ext.cite.styles%7Cext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%7Cext.wikimediaBadges%7Cext.wikimediamessages.styles%7Cjquery.makeCollapsible.styles%7Cskins.vector.icons%2Cstyles%7Cskins.vector.search.codex.styles%7Cwikibase.client.init&only=styles&skin=vector-2022"> <script async="" src="/w/load.php?lang=en&modules=startup&only=scripts&raw=1&skin=vector-2022"></script> <meta name="ResourceLoaderDynamicStyles" content=""> <link rel="stylesheet" href="/w/load.php?lang=en&modules=site.styles&only=styles&skin=vector-2022"> <meta name="generator" content="MediaWiki 1.44.0-wmf.5"> <meta name="referrer" content="origin"> <meta name="referrer" content="origin-when-cross-origin"> <meta name="robots" content="max-image-preview:standard"> <meta name="format-detection" content="telephone=no"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/5/5b/Carbon_Accounting_Scopes.png"> <meta property="og:image:width" content="1200"> <meta property="og:image:height" content="779"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/5/5b/Carbon_Accounting_Scopes.png"> <meta property="og:image:width" content="800"> <meta property="og:image:height" content="519"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Carbon_Accounting_Scopes.png/640px-Carbon_Accounting_Scopes.png"> <meta property="og:image:width" content="640"> <meta property="og:image:height" content="415"> <meta name="viewport" content="width=1120"> <meta property="og:title" content="Carbon accounting - Wikipedia"> <meta property="og:type" content="website"> <link rel="preconnect" href="//upload.wikimedia.org"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//en.m.wikipedia.org/wiki/Carbon_accounting"> <link rel="alternate" type="application/x-wiki" title="Edit this page" href="/w/index.php?title=Carbon_accounting&action=edit"> <link rel="apple-touch-icon" href="/static/apple-touch/wikipedia.png"> <link rel="icon" href="/static/favicon/wikipedia.ico"> <link rel="search" type="application/opensearchdescription+xml" href="/w/rest.php/v1/search" title="Wikipedia (en)"> <link rel="EditURI" type="application/rsd+xml" href="//en.wikipedia.org/w/api.php?action=rsd"> <link rel="canonical" href="https://en.wikipedia.org/wiki/Carbon_accounting"> <link rel="license" href="https://creativecommons.org/licenses/by-sa/4.0/deed.en"> <link rel="alternate" type="application/atom+xml" title="Wikipedia Atom feed" href="/w/index.php?title=Special:RecentChanges&feed=atom"> <link rel="dns-prefetch" href="//meta.wikimedia.org" /> <link rel="dns-prefetch" href="//login.wikimedia.org"> </head> <body class="skin--responsive skin-vector skin-vector-search-vue mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject mw-editable page-Carbon_accounting rootpage-Carbon_accounting skin-vector-2022 action-view"><a class="mw-jump-link" href="#bodyContent">Jump to content</a> <div class="vector-header-container"> <header class="vector-header mw-header"> <div class="vector-header-start"> <nav class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-dropdown" class="vector-dropdown vector-main-menu-dropdown vector-button-flush-left vector-button-flush-right" > <input type="checkbox" id="vector-main-menu-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-main-menu-dropdown" class="vector-dropdown-checkbox " aria-label="Main menu" > <label id="vector-main-menu-dropdown-label" for="vector-main-menu-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-menu mw-ui-icon-wikimedia-menu"></span> <span class="vector-dropdown-label-text">Main menu</span> </label> <div class="vector-dropdown-content"> <div id="vector-main-menu-unpinned-container" class="vector-unpinned-container"> <div id="vector-main-menu" class="vector-main-menu vector-pinnable-element"> <div class="vector-pinnable-header vector-main-menu-pinnable-header vector-pinnable-header-unpinned" data-feature-name="main-menu-pinned" data-pinnable-element-id="vector-main-menu" data-pinned-container-id="vector-main-menu-pinned-container" data-unpinned-container-id="vector-main-menu-unpinned-container" > <div class="vector-pinnable-header-label">Main menu</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-main-menu.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-main-menu.unpin">hide</button> </div> <div id="p-navigation" class="vector-menu mw-portlet mw-portlet-navigation" > <div class="vector-menu-heading"> Navigation </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-mainpage-description" class="mw-list-item"><a href="/wiki/Main_Page" title="Visit the main page [z]" accesskey="z"><span>Main page</span></a></li><li id="n-contents" class="mw-list-item"><a href="/wiki/Wikipedia:Contents" title="Guides to browsing Wikipedia"><span>Contents</span></a></li><li id="n-currentevents" class="mw-list-item"><a href="/wiki/Portal:Current_events" title="Articles related to current events"><span>Current events</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Special:Random" title="Visit a randomly selected article [x]" accesskey="x"><span>Random article</span></a></li><li id="n-aboutsite" class="mw-list-item"><a href="/wiki/Wikipedia:About" title="Learn about Wikipedia and how it works"><span>About Wikipedia</span></a></li><li id="n-contactpage" class="mw-list-item"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us" title="How to contact Wikipedia"><span>Contact us</span></a></li> </ul> </div> </div> <div id="p-interaction" class="vector-menu mw-portlet mw-portlet-interaction" > <div class="vector-menu-heading"> Contribute </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-help" class="mw-list-item"><a href="/wiki/Help:Contents" title="Guidance on how to use and edit Wikipedia"><span>Help</span></a></li><li id="n-introduction" class="mw-list-item"><a href="/wiki/Help:Introduction" title="Learn how to edit Wikipedia"><span>Learn to edit</span></a></li><li id="n-portal" class="mw-list-item"><a href="/wiki/Wikipedia:Community_portal" title="The hub for editors"><span>Community portal</span></a></li><li id="n-recentchanges" class="mw-list-item"><a href="/wiki/Special:RecentChanges" title="A list of recent changes to Wikipedia [r]" accesskey="r"><span>Recent changes</span></a></li><li id="n-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_upload_wizard" title="Add images or other media for use on Wikipedia"><span>Upload file</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/Main_Page" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="Wikipedia" src="/static/images/mobile/copyright/wikipedia-wordmark-en.svg" style="width: 7.5em; height: 1.125em;"> <img class="mw-logo-tagline" alt="The Free Encyclopedia" src="/static/images/mobile/copyright/wikipedia-tagline-en.svg" width="117" height="13" style="width: 7.3125em; height: 0.8125em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/Special:Search" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Search Wikipedia [f]" accesskey="f"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Search</span> </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Search Wikipedia" aria-label="Search Wikipedia" autocapitalize="sentences" title="Search Wikipedia [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Special:Search"> </div> <button class="cdx-button cdx-search-input__end-button">Search</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Personal tools"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Change the appearance of the page's font size, width, and color" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Appearance" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Appearance</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en" class=""><span>Donate</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:CreateAccount&returnto=Carbon+accounting" title="You are encouraged to create an account and log in; however, it is not mandatory" class=""><span>Create account</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:UserLogin&returnto=Carbon+accounting" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o" class=""><span>Log in</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Log in and more options" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Personal tools" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Personal tools</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="User menu" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en"><span>Donate</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:CreateAccount&returnto=Carbon+accounting" title="You are encouraged to create an account and log in; however, it is not mandatory"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Create account</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:UserLogin&returnto=Carbon+accounting" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Log in</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Pages for logged out editors <a href="/wiki/Help:Introduction" aria-label="Learn more about editing"><span>learn more</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:MyContributions" title="A list of edits made from this IP address [y]" accesskey="y"><span>Contributions</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:MyTalk" title="Discussion about edits from this IP address [n]" accesskey="n"><span>Talk</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"><!-- CentralNotice --></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Contents" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Contents</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-Origins" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Origins"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Origins</span> </div> </a> <ul id="toc-Origins-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Drivers" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Drivers"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Drivers</span> </div> </a> <button aria-controls="toc-Drivers-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Drivers subsection</span> </button> <ul id="toc-Drivers-sublist" class="vector-toc-list"> <li id="toc-Internal_company_drivers" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Internal_company_drivers"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Internal company drivers</span> </div> </a> <ul id="toc-Internal_company_drivers-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Governmental_requirements" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Governmental_requirements"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Governmental requirements</span> </div> </a> <ul id="toc-Governmental_requirements-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Non-governmental_organization_programs" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Non-governmental_organization_programs"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Non-governmental organization programs</span> </div> </a> <ul id="toc-Non-governmental_organization_programs-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Frameworks_and_standards" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Frameworks_and_standards"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Frameworks and standards</span> </div> </a> <button aria-controls="toc-Frameworks_and_standards-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Frameworks and standards subsection</span> </button> <ul id="toc-Frameworks_and_standards-sublist" class="vector-toc-list"> <li id="toc-Corporate/local_government_standards" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Corporate/local_government_standards"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Corporate/local government standards</span> </div> </a> <ul id="toc-Corporate/local_government_standards-sublist" class="vector-toc-list"> <li id="toc-Greenhouse_Gas_Protocol" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Greenhouse_Gas_Protocol"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1.1</span> <span>Greenhouse Gas Protocol</span> </div> </a> <ul id="toc-Greenhouse_Gas_Protocol-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-ISO_14064" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#ISO_14064"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1.2</span> <span>ISO 14064</span> </div> </a> <ul id="toc-ISO_14064-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-PAS_2060" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#PAS_2060"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1.3</span> <span>PAS 2060</span> </div> </a> <ul id="toc-PAS_2060-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-EPA_Greenhouse_Gas_Reporting_Program" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#EPA_Greenhouse_Gas_Reporting_Program"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1.4</span> <span>EPA Greenhouse Gas Reporting Program</span> </div> </a> <ul id="toc-EPA_Greenhouse_Gas_Reporting_Program-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Task_Force_on_Climate-related_Financial_Disclosures" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Task_Force_on_Climate-related_Financial_Disclosures"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1.5</span> <span>Task Force on Climate-related Financial Disclosures</span> </div> </a> <ul id="toc-Task_Force_on_Climate-related_Financial_Disclosures-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Protocols_for_cities/communities" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Protocols_for_cities/communities"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1.6</span> <span>Protocols for cities/communities</span> </div> </a> <ul id="toc-Protocols_for_cities/communities-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Product_accounting_standards" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Product_accounting_standards"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Product accounting standards</span> </div> </a> <ul id="toc-Product_accounting_standards-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Project_accounting_standards" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Project_accounting_standards"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>Project accounting standards</span> </div> </a> <ul id="toc-Project_accounting_standards-sublist" class="vector-toc-list"> <li id="toc-ISO_14064_Part_2" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#ISO_14064_Part_2"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3.1</span> <span>ISO 14064 Part 2</span> </div> </a> <ul id="toc-ISO_14064_Part_2-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-GHG_Protocol_standards_for_projects_and_policies" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#GHG_Protocol_standards_for_projects_and_policies"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3.2</span> <span>GHG Protocol standards for projects and policies</span> </div> </a> <ul id="toc-GHG_Protocol_standards_for_projects_and_policies-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Verified_Carbon_Standard_(VERRA)" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Verified_Carbon_Standard_(VERRA)"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3.3</span> <span>Verified Carbon Standard (VERRA)</span> </div> </a> <ul id="toc-Verified_Carbon_Standard_(VERRA)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Gold_Standard" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Gold_Standard"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3.4</span> <span>Gold Standard</span> </div> </a> <ul id="toc-Gold_Standard-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Other_applications" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Other_applications"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Other applications</span> </div> </a> <button aria-controls="toc-Other_applications-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Other applications subsection</span> </button> <ul id="toc-Other_applications-sublist" class="vector-toc-list"> <li id="toc-Renewable_energy_credits" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Renewable_energy_credits"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Renewable energy credits</span> </div> </a> <ul id="toc-Renewable_energy_credits-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-National_emissions_inventories" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#National_emissions_inventories"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>National emissions inventories</span> </div> </a> <ul id="toc-National_emissions_inventories-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Net_Zero_goals_and_GHG_disclosure" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Net_Zero_goals_and_GHG_disclosure"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.3</span> <span>Net Zero goals and GHG disclosure</span> </div> </a> <ul id="toc-Net_Zero_goals_and_GHG_disclosure-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Effectiveness" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Effectiveness"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Effectiveness</span> </div> </a> <ul id="toc-Effectiveness-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Limitations" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Limitations"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Limitations</span> </div> </a> <ul id="toc-Limitations-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Current_trends" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Current_trends"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Current trends</span> </div> </a> <button aria-controls="toc-Current_trends-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Current trends subsection</span> </button> <ul id="toc-Current_trends-sublist" class="vector-toc-list"> <li id="toc-Standards_alignment_and_interoperability" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Standards_alignment_and_interoperability"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.1</span> <span>Standards alignment and interoperability</span> </div> </a> <ul id="toc-Standards_alignment_and_interoperability-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Support_for_net_zero_goals" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Support_for_net_zero_goals"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.2</span> <span>Support for net zero goals</span> </div> </a> <ul id="toc-Support_for_net_zero_goals-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Managing_Scope_3_emissions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Managing_Scope_3_emissions"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.3</span> <span>Managing Scope 3 emissions</span> </div> </a> <ul id="toc-Managing_Scope_3_emissions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Voluntary_carbon_markets" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Voluntary_carbon_markets"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.4</span> <span>Voluntary carbon markets</span> </div> </a> <ul id="toc-Voluntary_carbon_markets-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Alternative_validation_approaches" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Alternative_validation_approaches"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.5</span> <span>Alternative validation approaches</span> </div> </a> <ul id="toc-Alternative_validation_approaches-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>References</span> </div> </a> <button aria-controls="toc-References-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle References subsection</span> </button> <ul id="toc-References-sublist" class="vector-toc-list"> <li id="toc-Other_books,_reports_and_journals_cited" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Other_books,_reports_and_journals_cited"> <div class="vector-toc-text"> <span class="vector-toc-numb">9.1</span> <span>Other books, reports and journals cited</span> </div> </a> <ul id="toc-Other_books,_reports_and_journals_cited-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Carbon accounting</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 7 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-7" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">7 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%AD%D8%B3%D8%A7%D8%A8_%D8%A7%D9%84%D9%83%D8%B1%D8%A8%D9%88%D9%86" title="حساب الكربون – Arabic" lang="ar" hreflang="ar" data-title="حساب الكربون" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Carbon_Accounting" title="Carbon Accounting – German" lang="de" hreflang="de" data-title="Carbon Accounting" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Contabilidad_del_carbono" title="Contabilidad del carbono – Spanish" lang="es" hreflang="es" data-title="Contabilidad del carbono" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Bilan_carbone" title="Bilan carbone – French" lang="fr" hreflang="fr" data-title="Bilan carbone" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-oc mw-list-item"><a href="https://oc.wikipedia.org/wiki/Bilan%C3%A7_carb%C3%B2ni" title="Bilanç carbòni – Occitan" lang="oc" hreflang="oc" data-title="Bilanç carbòni" data-language-autonym="Occitan" data-language-local-name="Occitan" class="interlanguage-link-target"><span>Occitan</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Contabilidade_do_carbono" title="Contabilidade do carbono – Portuguese" lang="pt" hreflang="pt" data-title="Contabilidade do carbono" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E7%A2%B3%E6%A0%B8%E7%AE%97" title="碳核算 – Chinese" lang="zh" hreflang="zh" data-title="碳核算" data-language-autonym="中文" data-language-local-name="Chinese" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q140182#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Carbon_accounting" title="View the content page [c]" accesskey="c"><span>Article</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Talk:Carbon_accounting" rel="discussion" title="Discuss improvements to the content page [t]" accesskey="t"><span>Talk</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Change language variant" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">English</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Views"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Carbon_accounting"><span>Read</span></a></li><li id="ca-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Carbon_accounting&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Carbon_accounting&action=history" title="Past revisions of this page [h]" accesskey="h"><span>View history</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Tools" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Tools</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Tools</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">hide</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="More options" > <div class="vector-menu-heading"> Actions </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Carbon_accounting"><span>Read</span></a></li><li id="ca-more-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Carbon_accounting&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Carbon_accounting&action=history"><span>View history</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> General </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Special:WhatLinksHere/Carbon_accounting" title="List of all English Wikipedia pages containing links to this page [j]" accesskey="j"><span>What links here</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Special:RecentChangesLinked/Carbon_accounting" rel="nofollow" title="Recent changes in pages linked from this page [k]" accesskey="k"><span>Related changes</span></a></li><li id="t-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_Upload_Wizard" title="Upload files [u]" accesskey="u"><span>Upload file</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/Special:SpecialPages" title="A list of all special pages [q]" accesskey="q"><span>Special pages</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Carbon_accounting&oldid=1256518956" title="Permanent link to this revision of this page"><span>Permanent link</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Carbon_accounting&action=info" title="More information about this page"><span>Page information</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Special:CiteThisPage&page=Carbon_accounting&id=1256518956&wpFormIdentifier=titleform" title="Information on how to cite this page"><span>Cite this page</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Special:UrlShortener&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FCarbon_accounting"><span>Get shortened URL</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Special:QrCode&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FCarbon_accounting"><span>Download QR code</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Print/export </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Special:DownloadAsPdf&page=Carbon_accounting&action=show-download-screen" title="Download this page as a PDF file"><span>Download as PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Carbon_accounting&printable=yes" title="Printable version of this page [p]" accesskey="p"><span>Printable version</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> In other projects </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q140182" title="Structured data on this page hosted by Wikidata [g]" accesskey="g"><span>Wikidata item</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Appearance</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> <div id="mw-indicator-good-star" class="mw-indicator"><div class="mw-parser-output"><span typeof="mw:File"><a href="/wiki/Wikipedia:Good_articles*" title="This is a good article. Click here for more information."><img alt="This is a good article. Click here for more information." src="//upload.wikimedia.org/wikipedia/en/thumb/9/94/Symbol_support_vote.svg/19px-Symbol_support_vote.svg.png" decoding="async" width="19" height="20" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/94/Symbol_support_vote.svg/29px-Symbol_support_vote.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/94/Symbol_support_vote.svg/39px-Symbol_support_vote.svg.png 2x" data-file-width="180" data-file-height="185" /></a></span></div></div> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><p class="mw-empty-elt"> </p> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Processes used to measure emissions of carbon dioxide equivalents</div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">This article is about accounting for greenhouse gases from organizations, communities, companies and mitigation projects. For inventorying GHGs from regions and states, see <a href="/wiki/Greenhouse_gas_inventory" title="Greenhouse gas inventory">Greenhouse gas inventory</a>.</div> <p class="mw-empty-elt"> </p> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Carbon_Accounting_Scopes.png" class="mw-file-description"><img alt="Graph showing how Scopes 1, 2 and 3 can be thought of in terms of carbon accounting principles." src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Carbon_Accounting_Scopes.png/300px-Carbon_Accounting_Scopes.png" decoding="async" width="300" height="195" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Carbon_Accounting_Scopes.png/450px-Carbon_Accounting_Scopes.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Carbon_Accounting_Scopes.png/600px-Carbon_Accounting_Scopes.png 2x" data-file-width="689" data-file-height="447" /></a><figcaption>Depiction of carbon accounting using the WRI-Greenhouse Gas Protocol classification of <a href="/wiki/Greenhouse_gas_emissions" title="Greenhouse gas emissions">emissions</a> into three categories: Scope 1, 2, and 3. Additional downstream Scope 3 sources are shown on WRI's website.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup></figcaption></figure> <p><b>Carbon accounting</b> (or <b>greenhouse gas accounting</b>) is a framework of methods to measure and track how much <a href="/wiki/Greenhouse_gas" title="Greenhouse gas">greenhouse gas</a> (GHG) an organization emits.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> It can also be used to track projects or actions to reduce emissions in sectors such as <a href="/wiki/Reforestation" title="Reforestation">forestry</a> or <a href="/wiki/Renewable_energy" title="Renewable energy">renewable energy</a>. <a href="/wiki/Corporations" class="mw-redirect" title="Corporations">Corporations</a>, cities and other groups use these techniques to help <a href="/wiki/Climate_change_mitigation" title="Climate change mitigation">limit climate change</a>. Organizations will often set an emissions baseline, create targets for reducing emissions, and track progress towards them. The accounting methods enable them to do this in a more consistent and transparent manner. </p><p>The main reasons for GHG accounting are to address <a href="/wiki/Corporate_social_responsibility" title="Corporate social responsibility">social responsibility</a> concerns or meet legal requirements. Public rankings of companies, financial due diligence and potential cost savings are other reasons. GHG accounting methods help investors better understand the <a href="/wiki/Climate_risk" title="Climate risk">climate risks</a> of companies they invest in. They also help with <a href="/wiki/Net_zero_emissions" class="mw-redirect" title="Net zero emissions">net zero emission</a> goals of corporations or communities. Many governments around the world require various forms of reporting. There is some evidence that programs that require GHG accounting help to lower emissions.<sup id="cite_ref-:8_4-0" class="reference"><a href="#cite_note-:8-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> Markets for buying and selling <a href="/wiki/Carbon_offsets_and_credits" title="Carbon offsets and credits">carbon credits</a> depend on accurate measurement of emissions and emission reductions. These techniques can help to understand the impacts of specific products and services. They do this by quantifying their GHG emissions throughout their lifecycle (<a href="/wiki/Carbon_footprint" title="Carbon footprint">carbon footprint</a>). </p><p>These techniques can be used at different scales, from those of companies and cities, to the <a href="/wiki/Greenhouse_gas_inventory" title="Greenhouse gas inventory">greenhouse gas inventories</a> of entire nations. They require measurements, calculations and estimates. A variety of standards and guidelines can apply, including the <i>Greenhouse Gas Protocol</i> and <a href="/wiki/ISO_14064" title="ISO 14064">ISO 14064</a>. These usually group the emissions into three categories. The <i>Scope 1</i> category includes the direct emissions from an organization's facilities. <i>Scope 2</i> includes the emissions from energy purchased by the organization. <i>Scope 3</i> includes other indirect emissions, such as those from suppliers and from the use of the organization's products.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Greenhouse_Gas_Protocol_2004_25_6-0" class="reference"><a href="#cite_note-Greenhouse_Gas_Protocol_2004_25-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>There are a number of challenges in creating accurate accounts of greenhouse gas emissions. Scope 3 emissions, in particular, can be difficult to estimate. For example, problems with <a href="/wiki/Additionality" title="Additionality">additionality</a> and double counting issues can affect the credibility of carbon offset schemes. Accuracy checks on accounting reports from companies and projects are important. Organizations like <a href="/wiki/Climate_TRACE" title="Climate TRACE">Climate Trace</a> are now able to check reports against actual emissions via the use of satellite imagery and <a href="/wiki/Artificial_intelligence" title="Artificial intelligence">AI techniques</a>.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p> <style data-mw-deduplicate="TemplateStyles:r886046785">.mw-parser-output .toclimit-2 .toclevel-1 ul,.mw-parser-output .toclimit-3 .toclevel-2 ul,.mw-parser-output .toclimit-4 .toclevel-3 ul,.mw-parser-output .toclimit-5 .toclevel-4 ul,.mw-parser-output .toclimit-6 .toclevel-5 ul,.mw-parser-output .toclimit-7 .toclevel-6 ul{display:none}</style><div class="toclimit-4"><meta property="mw:PageProp/toc" /></div> <div class="mw-heading mw-heading2"><h2 id="Origins">Origins</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=1" title="Edit section: Origins"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · ";font-weight:bold}.mw-parser-output .hlist dd:last-child::after,.mw-parser-output .hlist dt:last-child::after,.mw-parser-output .hlist li:last-child::after{content:none}.mw-parser-output .hlist dd dd:first-child::before,.mw-parser-output .hlist dd dt:first-child::before,.mw-parser-output .hlist dd li:first-child::before,.mw-parser-output .hlist dt dd:first-child::before,.mw-parser-output .hlist dt dt:first-child::before,.mw-parser-output .hlist dt li:first-child::before,.mw-parser-output .hlist li dd:first-child::before,.mw-parser-output .hlist li dt:first-child::before,.mw-parser-output .hlist li li:first-child::before{content:" (";font-weight:normal}.mw-parser-output .hlist dd dd:last-child::after,.mw-parser-output .hlist dd dt:last-child::after,.mw-parser-output .hlist dd li:last-child::after,.mw-parser-output .hlist dt dd:last-child::after,.mw-parser-output .hlist dt dt:last-child::after,.mw-parser-output .hlist dt li:last-child::after,.mw-parser-output .hlist li dd:last-child::after,.mw-parser-output .hlist li dt:last-child::after,.mw-parser-output .hlist li li:last-child::after{content:")";font-weight:normal}.mw-parser-output .hlist ol{counter-reset:listitem}.mw-parser-output .hlist ol>li{counter-increment:listitem}.mw-parser-output .hlist ol>li::before{content:" "counter(listitem)"\a0 "}.mw-parser-output .hlist dd ol>li:first-child::before,.mw-parser-output .hlist dt ol>li:first-child::before,.mw-parser-output .hlist li ol>li:first-child::before{content:" ("counter(listitem)"\a0 "}</style><style data-mw-deduplicate="TemplateStyles:r1246091330">.mw-parser-output .sidebar{width:22em;float:right;clear:right;margin:0.5em 0 1em 1em;background:var(--background-color-neutral-subtle,#f8f9fa);border:1px solid var(--border-color-base,#a2a9b1);padding:0.2em;text-align:center;line-height:1.4em;font-size:88%;border-collapse:collapse;display:table}body.skin-minerva .mw-parser-output .sidebar{display:table!important;float:right!important;margin:0.5em 0 1em 1em!important}.mw-parser-output .sidebar-subgroup{width:100%;margin:0;border-spacing:0}.mw-parser-output .sidebar-left{float:left;clear:left;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-none{float:none;clear:both;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-outer-title{padding:0 0.4em 0.2em;font-size:125%;line-height:1.2em;font-weight:bold}.mw-parser-output .sidebar-top-image{padding:0.4em}.mw-parser-output .sidebar-top-caption,.mw-parser-output .sidebar-pretitle-with-top-image,.mw-parser-output .sidebar-caption{padding:0.2em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-pretitle{padding:0.4em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-title,.mw-parser-output .sidebar-title-with-pretitle{padding:0.2em 0.8em;font-size:145%;line-height:1.2em}.mw-parser-output .sidebar-title-with-pretitle{padding:0.1em 0.4em}.mw-parser-output .sidebar-image{padding:0.2em 0.4em 0.4em}.mw-parser-output .sidebar-heading{padding:0.1em 0.4em}.mw-parser-output .sidebar-content{padding:0 0.5em 0.4em}.mw-parser-output .sidebar-content-with-subgroup{padding:0.1em 0.4em 0.2em}.mw-parser-output .sidebar-above,.mw-parser-output .sidebar-below{padding:0.3em 0.8em;font-weight:bold}.mw-parser-output .sidebar-collapse .sidebar-above,.mw-parser-output .sidebar-collapse .sidebar-below{border-top:1px solid #aaa;border-bottom:1px solid #aaa}.mw-parser-output .sidebar-navbar{text-align:right;font-size:115%;padding:0 0.4em 0.4em}.mw-parser-output .sidebar-list-title{padding:0 0.4em;text-align:left;font-weight:bold;line-height:1.6em;font-size:105%}.mw-parser-output .sidebar-list-title-c{padding:0 0.4em;text-align:center;margin:0 3.3em}@media(max-width:640px){body.mediawiki .mw-parser-output .sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}body.skin--responsive .mw-parser-output .sidebar a>img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of <a href="/wiki/Category:Climate_change_mitigation" title="Category:Climate change mitigation">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Climate_change_mitigation" title="Climate change mitigation">Climate change mitigation</a></th></tr><tr><td class="sidebar-above hlist"> <ul><li><a href="/wiki/Climate_change" title="Climate change">Climate change</a></li> <li><a href="/wiki/Co-benefits_of_climate_change_mitigation" class="mw-redirect" title="Co-benefits of climate change mitigation">Co-benefits of mitigation</a></li> <li><a href="/wiki/Greenhouse_gas_emissions" title="Greenhouse gas emissions">Greenhouse gas emissions</a></li></ul></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:#EEF7F1; border-top:1px solid #aaaaaa; border-bottom:1px solid #aaaaaa; padding:0 5px 0 5px;;color: var(--color-base)"><a href="/wiki/Climate_and_energy" title="Climate and energy">Energy</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Carbon_capture_and_storage" title="Carbon capture and storage">Carbon capture and storage</a></li> <li><a href="/wiki/Coal_phase-out" title="Coal phase-out">Coal phase-out</a></li> <li><a href="/wiki/Energy_transition" title="Energy transition">Energy transition</a></li> <li><a href="/wiki/Fossil_fuel_divestment" title="Fossil fuel divestment">Fossil fuel divestment</a></li> <li><a href="/wiki/Fossil_fuel_phase-out" title="Fossil fuel phase-out">Fossil fuel phase-out</a></li> <li><a href="/wiki/Phase-out_of_fossil_fuel_vehicles" title="Phase-out of fossil fuel vehicles">Fossil fuel vehicles</a></li> <li><a href="/wiki/Low-carbon_electricity" title="Low-carbon electricity">Low-carbon electricity</a></li> <li><a href="/wiki/Nuclear_power" title="Nuclear power">Nuclear power</a></li> <li><a href="/wiki/Renewable_energy" title="Renewable energy">Renewable energy</a></li> <li><a href="/wiki/Solar_power" title="Solar power">Solar power</a></li> <li><a href="/wiki/Sustainable_energy" title="Sustainable energy">Sustainable energy</a></li> <li><a href="/wiki/Wind_power" title="Wind power">Wind power</a></li> <li><a href="/wiki/World_energy_supply_and_consumption" title="World energy supply and consumption">World energy supply and consumption</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:#EEF7F1; border-top:1px solid #aaaaaa; border-bottom:1px solid #aaaaaa; padding:0 5px 0 5px;;color: var(--color-base)"><a href="/wiki/Economics_of_climate_change_mitigation" title="Economics of climate change mitigation">Economics</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Building_insulation" title="Building insulation">Building insulation</a></li> <li><a href="/wiki/Carbon_offsets_and_credits" title="Carbon offsets and credits">Carbon offsets and credits</a></li> <li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon tax</a></li> <li><a href="/wiki/Climate_debt" title="Climate debt">Climate debt</a></li> <li><a href="/wiki/Climate_finance" title="Climate finance">Climate finance</a></li> <li><a href="/wiki/Climate_risk_insurance" title="Climate risk insurance">Climate risk insurance</a></li> <li><a href="/wiki/Eco-capitalism" title="Eco-capitalism">Eco-capitalism</a></li> <li><a href="/wiki/Economic_analysis_of_climate_change" title="Economic analysis of climate change">Economic analysis of climate change</a></li> <li><a href="/wiki/Economics_of_climate_change_mitigation" title="Economics of climate change mitigation">Economics of climate change mitigation</a></li> <li><a href="/wiki/Emissions_trading" title="Emissions trading">Emissions trading</a></li> <li><a href="/wiki/Environmental_accounting" title="Environmental accounting">Environmental accounting</a></li> <li><a href="/wiki/Environmental_design" title="Environmental design">Environmental design</a></li> <li><a href="/wiki/Environmental_full-cost_accounting" title="Environmental full-cost accounting">Environmental full-cost accounting</a></li> <li><a href="/wiki/Environmental_impact_design" title="Environmental impact design">Environmental impact design</a></li> <li><a href="/wiki/Fossil_fuel_divestment" title="Fossil fuel divestment">Fossil fuel divestment</a></li> <li><a href="/wiki/Green_building" title="Green building">Green building</a></li> <li><a href="/wiki/Green_home" title="Green home">Green home</a></li> <li><a href="/wiki/High-performance_buildings" title="High-performance buildings">High-performance buildings</a></li> <li><a href="/wiki/Impact_investing" title="Impact investing">Impact investing</a></li> <li><a href="/wiki/Low-carbon_economy" title="Low-carbon economy">Low-carbon economy</a></li> <li><a href="/wiki/Public_interest_design" title="Public interest design">Public interest design</a></li> <li><a href="/wiki/Sustainability" title="Sustainability">Sustainability</a> <ul><li><a href="/wiki/Sustainable_agriculture" title="Sustainable agriculture">Agriculture</a></li> <li><a href="/wiki/Sustainable_business" title="Sustainable business">Business</a></li> <li><a href="/wiki/Sustainable_capitalism" title="Sustainable capitalism">Capitalism</a></li> <li><a href="/wiki/Sustainable_transport" title="Sustainable transport">Transport</a></li></ul></li> <li><a href="/wiki/Verified_Carbon_Standard" title="Verified Carbon Standard">Verified Carbon Standard</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:#EEF7F1; border-top:1px solid #aaaaaa; border-bottom:1px solid #aaaaaa; padding:0 5px 0 5px;;color: var(--color-base)">Frameworks and treaties</div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Business_ethics" title="Business ethics">Business ethics</a></li> <li><a href="/wiki/Climate_change_litigation" title="Climate change litigation">Climate change litigation</a></li> <li><a href="/wiki/Ethical_banking" title="Ethical banking">Ethical banking</a></li> <li><a href="/wiki/Paris_Agreement" title="Paris Agreement">Paris Agreement</a></li> <li><a href="/wiki/Social_responsibility" title="Social responsibility">Social responsibility</a></li> <li><a href="/wiki/Sustainability_accounting" title="Sustainability accounting">Sustainability accounting</a></li> <li><a href="/wiki/Sustainability_reporting" title="Sustainability reporting">Sustainability reporting</a></li> <li><a href="/wiki/United_Nations_Framework_Convention_on_Climate_Change" title="United Nations Framework Convention on Climate Change">UNFCCC</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:#EEF7F1; border-top:1px solid #aaaaaa; border-bottom:1px solid #aaaaaa; padding:0 5px 0 5px;;color: var(--color-base)"><a href="/wiki/Carbon_sinks" class="mw-redirect" title="Carbon sinks">Carbon sinks</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Blue_carbon" title="Blue carbon">Blue carbon</a></li> <li><a href="/wiki/Carbon_dioxide_removal" title="Carbon dioxide removal">Carbon dioxide removal</a></li> <li><a href="/wiki/Carbon_sequestration" title="Carbon sequestration">Carbon sequestration</a></li> <li><a href="/wiki/Direct_air_capture" title="Direct air capture">Direct air capture</a></li> <li><a href="/wiki/Climate-smart_agriculture" title="Climate-smart agriculture">Climate-smart agriculture</a></li> <li><a href="/wiki/Land_use,_land-use_change,_and_forestry" title="Land use, land-use change, and forestry">Land use, land-use change, and forestry</a></li> <li><a href="/wiki/Nature-based_solutions" title="Nature-based solutions">Nature-based solutions</a></li> <li><a href="/wiki/Reforestation" title="Reforestation">Reforestation</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:#EEF7F1; border-top:1px solid #aaaaaa; border-bottom:1px solid #aaaaaa; padding:0 5px 0 5px;;color: var(--color-base)">Related content</div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Climate_action" title="Climate action">Climate action</a></li> <li><a href="/wiki/Conscious_business" title="Conscious business">Conscious business</a></li> <li><a href="/wiki/Corporate_social_responsibility" title="Corporate social responsibility">Corporate social responsibility</a></li> <li><a href="/wiki/Corporate_sustainability" title="Corporate sustainability">Corporate sustainability</a></li> <li><a href="/wiki/Disinvestment" title="Disinvestment">Disinvestment</a></li> <li><a href="/wiki/Effects_of_climate_change" title="Effects of climate change">Effects of climate change</a></li> <li><a href="/wiki/Energy_conservation" title="Energy conservation">Energy conservation</a></li> <li><a href="/wiki/Ethical_consumerism" title="Ethical consumerism">Ethical consumerism</a></li> <li><a href="/wiki/Socially_responsible_business" title="Socially responsible business">Socially responsible business</a></li> <li><a href="/wiki/Sustainability_organization" title="Sustainability organization">Sustainability organization</a></li> <li><a href="/wiki/Sustainability" title="Sustainability">Sustainable</a> <ul><li><a href="/wiki/Sustainable_consumer_behaviour" title="Sustainable consumer behaviour">Consumer behaviour</a></li> <li><a href="/wiki/Sustainable_diet" title="Sustainable diet">Diet</a></li> <li><a href="/wiki/Sustainable_living" title="Sustainable living">Living</a></li> <li><a href="/wiki/Sustainable_tourism" title="Sustainable tourism">Tourism</a></li></ul></li></ul></div></div></td> </tr><tr><td class="sidebar-below"> <ul><li><span class="nowrap"><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/66/Climate_change_icon.png/16px-Climate_change_icon.png" decoding="async" width="16" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/66/Climate_change_icon.png/24px-Climate_change_icon.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/66/Climate_change_icon.png/32px-Climate_change_icon.png 2x" data-file-width="1112" data-file-height="1056" /></span></span> </span><a href="/wiki/Portal:Climate_change" title="Portal:Climate change">Portal</a></span></li> <li><span class="noviewer" typeof="mw:File"><span title="List-Class article"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/16px-Symbol_list_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/23px-Symbol_list_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/31px-Symbol_list_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <b><a href="/wiki/Glossary_of_climate_change" title="Glossary of climate change">Glossary</a></b></li> <li><span class="noviewer" typeof="mw:File"><span title="List-Class article"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/16px-Symbol_list_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/23px-Symbol_list_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/31px-Symbol_list_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <b><a href="/wiki/Index_of_climate_change_articles" title="Index of climate change articles">Index</a></b></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Climate_change_mitigation" title="Template:Climate change mitigation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/w/index.php?title=Template_talk:Climate_change_mitigation&action=edit&redlink=1" class="new" title="Template talk:Climate change mitigation (page does not exist)"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Climate_change_mitigation" title="Special:EditPage/Template:Climate change mitigation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>Initial efforts to create greenhouse gas (GHG) accounting methods were largely at the national level. In 1995, the United Nations <a href="/wiki/United_Nations_Framework_Convention_on_Climate_Change" title="United Nations Framework Convention on Climate Change">climate program</a> required developed countries to report annually on their emissions from six types of industry. Two years later, the <a href="/wiki/Kyoto_Protocol" title="Kyoto Protocol">Kyoto protocol</a> defined the greenhouse gases that are the focus of today's accounting methods. These are <a href="/wiki/Carbon_dioxide" title="Carbon dioxide">carbon dioxide</a> (CO<sub style="font-size: 80%;vertical-align: -0.35em">2</sub>), <a href="/wiki/Methane" title="Methane">methane</a> (<style data-mw-deduplicate="TemplateStyles:r1123817410">.mw-parser-output .template-chem2-su{display:inline-block;font-size:80%;line-height:1;vertical-align:-0.35em}.mw-parser-output .template-chem2-su>span{display:block;text-align:left}.mw-parser-output sub.template-chem2-sub{font-size:80%;vertical-align:-0.35em}.mw-parser-output sup.template-chem2-sup{font-size:80%;vertical-align:0.65em}</style><span class="chemf nowrap">CH<sub class="template-chem2-sub">4</sub></span>), <a href="/wiki/Nitrous_oxide" title="Nitrous oxide">nitrous oxide</a>, <a href="/wiki/Sulfur_hexafluoride" title="Sulfur hexafluoride">sulfur hexafluoride</a>, <a href="/wiki/Nitrogen_trifluoride" title="Nitrogen trifluoride">nitrogen trifluoride</a>, <a href="/wiki/Hydrofluorocarbon" title="Hydrofluorocarbon">hydrofluorocarbons</a> and <a href="/wiki/Fluorocarbon" title="Fluorocarbon">perfluorocarbons</a>. These actions raised awareness about the importance of accurate GHG emission estimates.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-FOOTNOTELoPucki2022416_9-0" class="reference"><a href="#cite_note-FOOTNOTELoPucki2022416-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p><p>In 1998 the <a href="/wiki/World_Resources_Institute" title="World Resources Institute">World Resources Institute</a> (WRI) and <a href="/wiki/World_Business_Council_for_Sustainable_Development" title="World Business Council for Sustainable Development">World Business Council for Sustainable Development</a> (WBCSD) began work to develop a protocol to support this goal. They published the first version of <a href="/w/index.php?title=Greenhouse_Gas_Protocol&action=edit&redlink=1" class="new" title="Greenhouse Gas Protocol (page does not exist)">Greenhouse Gas Protocol</a> in September 2001.<sup id="cite_ref-:3_10-0" class="reference"><a href="#cite_note-:3-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> It establishes a "comprehensive, global, standardized framework for measuring and managing emissions from private and public sector operations, <a href="/wiki/Value_chain" title="Value chain">value chains</a>, products, cities, and policies".<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> The corporate protocol divides an organization's emissions into three categories. Scope 1 covers direct emissions from an organization's facilities. Scope 2 covers emissions from generating electricity purchased by the organization. Scope 3 covers other indirect emissions.<sup id="cite_ref-Greenhouse_Gas_Protocol_2004_25_6-1" class="reference"><a href="#cite_note-Greenhouse_Gas_Protocol_2004_25-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>Other initiatives since then have helped promote corporate and community participation in GHG accounting. The <a href="/wiki/Carbon_Disclosure_Project" title="Carbon Disclosure Project">Carbon Disclosure Project</a> (CDP) began in the UK in 2002, and is now a multinational group, with thousands of companies disclosing their GHG emissions.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> The <a href="/wiki/Science_Based_Targets_initiative" title="Science Based Targets initiative">Science Based Targets Initiative</a> (SBTi) formed in 2015 as a collaboration between CDP, WRI, the <a href="/wiki/World_Wide_Fund_for_Nature" title="World Wide Fund for Nature">World Wide Fund for Nature</a> (WWF), and the <a href="/wiki/United_Nations_Global_Compact" title="United Nations Global Compact">United Nations Global Compact</a> (UNGC). Its goal is to establish science-based environmental target setting as a standard corporate practice.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p><p>Since the 2015 <a href="/wiki/Paris_Agreement" title="Paris Agreement">Paris Agreement</a> there has been an increased focus on standards for <a href="/wiki/Financial_risk" title="Financial risk">financial risk</a> from GHG emissions. The <a href="/wiki/Task_Force_on_Climate_Related_Financial_Disclosures" class="mw-redirect" title="Task Force on Climate Related Financial Disclosures">Task Force on Climate Related Financial Disclosures</a> (TCFD) formed as a follow-up to the Paris Agreement. It established a framework of recommendations on the types of information that companies should disclose to investors, lenders, and <a href="/wiki/Insurance_underwriter" class="mw-redirect" title="Insurance underwriter">insurance underwriters</a>.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> More recently, governments such as the EU and US have developed regulations that cover corporate financial disclosure requirements and the use of accounting protocols to meet them.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-natlawreview.com_16-0" class="reference"><a href="#cite_note-natlawreview.com-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </p><p>Participation in greenhouse gas accounting and reporting has grown significantly over time. In 2020, 81% of <a href="/wiki/S%26P_500" title="S&P 500">S&P 500</a> companies reported Scope 1 and Scope 2 emissions.<sup id="cite_ref-FOOTNOTELoPucki2022409_17-0" class="reference"><a href="#cite_note-FOOTNOTELoPucki2022409-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> Globally, over 22,000 companies disclosed data to CDP in 2022.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Drivers">Drivers</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=2" title="Edit section: Drivers"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Internal_company_drivers">Internal company drivers</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=3" title="Edit section: Internal company drivers"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A variety of business incentives drive corporate carbon accounting. These include rankings alongside other companies,<sup id="cite_ref-FOOTNOTELoPucki2022409_17-1" class="reference"><a href="#cite_note-FOOTNOTELoPucki2022409-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> managing climate change related risks, investment <a href="/wiki/Due_diligence" title="Due diligence">due diligence</a>, shareholder and stakeholder outreach, staff engagement, and energy cost savings. Accounting for greenhouse gas emissions is often seen as a standard practice for business.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Governmental_requirements">Governmental requirements</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=4" title="Edit section: Governmental requirements"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Legal requirements provide another type of driver. These are usually created through specific laws on reporting, or within broader environmental programs. <a href="/wiki/Carbon_emission_trading" title="Carbon emission trading">Emissions trading</a> markets also depend on accounting and reporting protocols.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> In 2015 more than 40 countries had some type of reporting requirement in place.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p><p>The EU's Corporate Sustainability Reporting Directive (CSRD) is part of the <a href="/wiki/European_Green_Deal" title="European Green Deal">European Green Deal</a>. It is intended to make EU countries carbon neutral by 2050. This directive will require many large companies and companies with <a href="/wiki/Security_(finance)" title="Security (finance)">securities</a> listed on EU-regulated markets to disclose a broad array of <a href="/wiki/Environmental,_social,_and_corporate_governance" class="mw-redirect" title="Environmental, social, and corporate governance">ESG</a> information, including GHG emissions.<sup id="cite_ref-natlawreview.com_16-1" class="reference"><a href="#cite_note-natlawreview.com-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> The UK's Environmental Reporting Guidelines update and clarify requirements in earlier laws that required companies to report information on GHG emissions.<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> In the US the Greenhouse Gas Reporting Program (GHGRP) requires facility (as opposed to corporate) based reporting of GHG emissions from large industrial facilities. The program covers a total of 41 industrial categories.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p><p>Recent regulations are also coming from agencies that traditionally have had a financial focus. The US <a href="/wiki/U.S._Securities_and_Exchange_Commission" title="U.S. Securities and Exchange Commission">Security Exchange Commission</a> (SEC) proposed a rule in 2022 to require all public companies, regardless of size, to report Scope 1 and Scope 2 emissions. Larger companies would be required to disclose Scope 3 emissions only if they are material to the company, or if the company has set an emissions target that includes Scope 3.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Financial_Services_Agency" title="Financial Services Agency">Japan's Financial Services Agency's</a> (FSA) also issued rules in 2022 that require financial disclosure of climate related information. These may cover around 4,000 companies, including those listed on the <a href="/wiki/Tokyo_Stock_Exchange" title="Tokyo Stock Exchange">Tokyo Stock Exchange</a>.<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> </p><p>Government procurement requirements have also begun to incorporate GHG reporting requirements. In 2022 both the US and the UK governments issued executive type orders that require this practice.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Emission_trading_scheme" class="mw-redirect" title="Emission trading scheme">Emission trading schemes</a> in various countries also play a role in promoting GHG accounting, as do international carbon offset programs. The <a href="/wiki/European_Union_Emissions_Trading_System" title="European Union Emissions Trading System">European Union Emissions Trading System</a> (EU ETS) is a <a href="/wiki/Emissions_trading" title="Emissions trading">cap-and-trade</a> system where a limit is placed on the right to emit specified pollutants over an area, and companies can trade emission rights within that area.<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> EU ETS is the second largest trading system in the world after the <a href="/wiki/Chinese_national_carbon_trading_scheme" title="Chinese national carbon trading scheme">Chinese national carbon trading scheme</a>, covering over 40% of European GHG emissions.<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> Greenhouse Gas Protocol is cited in its guidance documents.<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> California's <a href="/wiki/Emissions_trading" title="Emissions trading">cap-and-trade</a> program operates along similar principles.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> International offset programs also contain requirements for quantifying emission reductions from specific project. The CDM has a detailed set of monitoring, reporting, and verification procedures,<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> as does the <a href="/wiki/Reducing_emissions_from_deforestation_and_forest_degradation" class="mw-redirect" title="Reducing emissions from deforestation and forest degradation">Reducing Emissions from Deforestation and Forest Degradation</a> (REDD+) program.<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> As of 2022, similar procedures to document project reductions under <a href="/wiki/Cooperative_Mechanisms_under_Article_6_of_the_Paris_Agreement" title="Cooperative Mechanisms under Article 6 of the Paris Agreement">Article 6 of the Paris agreement</a> are yet to be worked out .<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Non-governmental_organization_programs">Non-governmental organization programs</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=5" title="Edit section: Non-governmental organization programs"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Science_Based_Targets_initiative" title="Science Based Targets initiative">Science Based Targets initiative</a>, <a href="/wiki/Carbon_Disclosure_Project" title="Carbon Disclosure Project">Carbon Disclosure Project</a>, and <a href="/wiki/Task_Force_on_Climate_Related_Financial_Disclosures" class="mw-redirect" title="Task Force on Climate Related Financial Disclosures">Task Force on Climate Related Financial Disclosures</a></div> <p>Many NGOs have developed programs that both promote GHG accounting and reporting, and help define its features. The Carbon Disclosure project allows a range of protocols for reporting to it.<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> Most companies report GHG emissions to CDP using <a href="/w/index.php?title=Greenhouse_Gas_Protocol&action=edit&redlink=1" class="new" title="Greenhouse Gas Protocol (page does not exist)">Greenhouse Gas Protocol</a> or a protocol based on it.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> The Science Based Targets initiative cites Greenhouse Gas Protocol guidance as part of its criteria and recommendations.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> Similarly, the TCFD cites <a href="/w/index.php?title=Greenhouse_Gas_Protocol&action=edit&redlink=1" class="new" title="Greenhouse Gas Protocol (page does not exist)">Greenhouse Gas Protocol</a> in its recommended metrics and targets.<sup id="cite_ref-:4_41-0" class="reference"><a href="#cite_note-:4-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Frameworks_and_standards">Frameworks and standards</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=6" title="Edit section: Frameworks and standards"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Many of today's carbon accounting standards have incorporated principles from the 2006 guidelines for greenhouse gas inventories that were created by the <a href="/wiki/Intergovernmental_Panel_on_Climate_Change" title="Intergovernmental Panel on Climate Change">Intergovernmental Panel on Climate Change</a> (IPCC).<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> Those most consistently applied include transparency, accuracy, consistency, and completeness. The IPCC principle of comparability, for example amongst organizations, is less widely applied,<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> though techniques to support this goal are mentioned throughout Greenhouse Gas Protocol's corporate standard.<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> </p><p>These standards typically cover the greenhouse gases first regulated under the Kyoto Protocol.<sup id="cite_ref-FOOTNOTELoPucki2022416_9-1" class="reference"><a href="#cite_note-FOOTNOTELoPucki2022416-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> They operate in two distinct manners. <i>Attributional accounting</i> allocates emissions to specific organizations or products, and measures and tracks them over time. <i>Consequential accounting</i> methods measure the difference from a specific change, like a GHG reduction project.<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Corporate/local_government_standards"><span id="Corporate.2Flocal_government_standards"></span>Corporate/local government standards</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=7" title="Edit section: Corporate/local government standards"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Corporations and facilities use a variety of methods to track and report GHG emissions. These include those from Greenhouse Gas Protocol, the Task Force on Climate-Related Financial Disclosure, the Sustainability Accounting Standards Board, the Global Reporting Initiative, the Climate Disclosure Standards Board, the Climate Registry, as well as several industry specific organizations.<sup id="cite_ref-FOOTNOTELoPucki2022425–433_46-0" class="reference"><a href="#cite_note-FOOTNOTELoPucki2022425–433-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> CDP lists an even broader set of acceptable methods for reporting in its guidance.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> Standards for cities and communities include the Global Protocol for Community Scale Greenhouse Gas Inventories and the ICLEI U.S. Community Protocol. This covers cities and communities in the US. </p> <div class="mw-heading mw-heading4"><h4 id="Greenhouse_Gas_Protocol">Greenhouse Gas Protocol</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=8" title="Edit section: Greenhouse Gas Protocol"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>GHG Protocol is a group of standards that are the most common in GHG accounting.<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> These standards reflect a number of accounting principles, including relevance, completeness, consistency, transparency, and accuracy.<sup id="cite_ref-49" class="reference"><a href="#cite_note-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> The standards divide emissions into three scopes. </p><p>Scope 1 covers all direct GHG emissions within a corporate boundary (owned or controlled by a company).<sup id="cite_ref-Greenhouse_Gas_Protocol_2004_25_6-2" class="reference"><a href="#cite_note-Greenhouse_Gas_Protocol_2004_25-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> It includes fuel combustion, company vehicles and <a href="/wiki/Fugitive_emission" title="Fugitive emission">fugitive emissions</a>.<sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> Scope 2 covers indirect GHG emissions from consumption of purchased electricity, heat, cooling or steam.<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> As of 2010, at least one third of global GHG emissions are Scope 2.<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> </p><p>Scope 3 emission sources include emissions from suppliers and product users (also known as the "value chain"). Transportation of goods, and other indirect emissions are also part of this scope.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> Scope 3 emissions often represent the largest source of corporate greenhouse gas emissions, for example the use of oil sold by <a href="/wiki/Saudi_Aramco" title="Saudi Aramco">Aramco</a>.<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> These were estimated to represent 75% of all emissions reported to the Carbon Disclosure Project, though that percentage varies widely amongst business sectors.<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> In 2022 about 30% of US companies reported Scope 3 emissions.<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> However, the <a href="/wiki/International_Sustainability_Standards_Board" title="International Sustainability Standards Board">International Sustainability Standards Board</a> is developing a recommendation that Scope 3 emissions be included as part of all GHG reporting.<sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> There are 15 Scope 3 categories. Examples include goods or services an organization purchases, employee commuting, and the use of sold products. Not every category is relevant to all organizations.<sup id="cite_ref-58" class="reference"><a href="#cite_note-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> </p><p>WRI is currently developing a Land Sector and Removals Standard for its corporate reporting guidelines.<sup id="cite_ref-59" class="reference"><a href="#cite_note-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> This will include emissions and removals from land management and <a href="/wiki/Land_use_change" class="mw-redirect" title="Land use change">land use change</a>; <a href="/wiki/Biogenic_substance" title="Biogenic substance">biogenic products</a>; and <a href="/wiki/Carbon_dioxide_removal" title="Carbon dioxide removal">carbon dioxide removal technologies</a>. Furthermore, GHG Protocol is currently (as of 2024) updating its corporate standards and guidelines, including the Corporate Standard, Scope 2 Guidance, and the Scope 3 Standard.<sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="ISO_14064">ISO 14064</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=9" title="Edit section: ISO 14064"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/ISO_14064" title="ISO 14064">ISO 14064</a></div> <p>The <a href="/wiki/International_Organization_for_Standardization" title="International Organization for Standardization">International Organization for Standardization</a> (ISO) published ISO 14064 standards for greenhouse gas accounting and verification in 2006.<sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup> ISO, WRI and WBCSD worked together to ensure consistency amongst the ISO and Greenhouse Gas Protocol standards.<sup id="cite_ref-FOOTNOTEGreen201015–16_62-0" class="reference"><a href="#cite_note-FOOTNOTEGreen201015–16-62"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup> ISO 14064 is based on Greenhouse Gas Protocol.<sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup> Part 1 (ISO 14064-1:2006) specifies principles and requirements for estimating and reporting GHG emissions and removals.<sup id="cite_ref-64" class="reference"><a href="#cite_note-64"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup> Part 3 (ISO 14064-3:2006) provides guidance for conducting and managing the verification of GHG reporting.<sup id="cite_ref-65" class="reference"><a href="#cite_note-65"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="PAS_2060">PAS 2060</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=10" title="Edit section: PAS 2060"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/BSI_PAS_2060" title="BSI PAS 2060">PAS 2060</a> is a standard that describes how organizations can demonstrate <a href="/wiki/Carbon_neutrality" class="mw-redirect" title="Carbon neutrality">carbon neutrality</a>. It was developed by the British Standards Institute and published in 2010. Under PAS 2060 GHG estimates should include 100% of Scope 1 and Scope 2 emissions, plus all Scope 3 emissions that contribute more than 1% of the total footprint. Organizations must also develop a Carbon Management Plan which contains a public commitment to <a href="/wiki/Carbon_neutrality" class="mw-redirect" title="Carbon neutrality">carbon neutrality</a> along with a reduction strategy. This strategy should include a time scale for achieving neutrality, specific targets for reductions, how those reductions will be achieved and how residual emissions will be offset.<sup id="cite_ref-66" class="reference"><a href="#cite_note-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="EPA_Greenhouse_Gas_Reporting_Program">EPA Greenhouse Gas Reporting Program</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=11" title="Edit section: EPA Greenhouse Gas Reporting Program"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <a href="/wiki/United_States_Environmental_Protection_Agency" title="United States Environmental Protection Agency">United States Environmental Protection Agency</a> (EPA)'s Greenhouse Gas Reporting Program (GHGRP) requires facility and supplier based reporting for many categories of emissions sources. The program includes guidelines for how emissions are to be estimated and reported. Facilities are required to report (1) combustion emissions resulting from burning fossil fuels or <a href="/wiki/Biomass_(energy)" title="Biomass (energy)">biomass</a> (such as wood or landfill gas); and (2) other emissions from industrial processes, such as chemical reactions from iron and <a href="/wiki/Steelmaking" title="Steelmaking">steelmaking</a>, cement, or <a href="/wiki/Petrochemical" title="Petrochemical">petrochemicals</a>. Categories of suppliers that must report include coal and natural gas, petroleum products, as well as suppliers of CO<sub style="font-size: 80%;vertical-align: -0.35em">2</sub> and other industrial GHGs. Monitoring methodologies are more specific than GHG Protocol or ISO 14064, and require the use of continuous monitoring systems, <a href="/wiki/Mass_balance" title="Mass balance">mass balance calculations</a>, or default <a href="/wiki/Emission_factor" class="mw-redirect" title="Emission factor">emission factors</a>.<sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> EPA uses the facility-level and supplier data to help prepare the annual Inventory of U.S. Greenhouse Gas Emissions and Sinks, which is submitted to the United Nations.<sup id="cite_ref-68" class="reference"><a href="#cite_note-68"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Task_Force_on_Climate-related_Financial_Disclosures">Task Force on Climate-related Financial Disclosures</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=12" title="Edit section: Task Force on Climate-related Financial Disclosures"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Task_Force_on_Climate_Related_Financial_Disclosures" class="mw-redirect" title="Task Force on Climate Related Financial Disclosures">Task Force on Climate Related Financial Disclosures</a></div> <p>Created in 2015, the <a href="/wiki/Task_Force_on_Climate_Related_Financial_Disclosures" class="mw-redirect" title="Task Force on Climate Related Financial Disclosures">Task Force on Climate Related Financial Disclosures</a> (TCFD) provides information to investors about what companies are doing to <a href="/wiki/Climate_change_mitigation" title="Climate change mitigation">mitigate the risks of climate change</a>. TCFD's disclosure standard for companies covers four thematic areas. These are <a href="/wiki/Governance" title="Governance">governance</a>, strategy, <a href="/wiki/Risk_management" title="Risk management">risk management</a>, and <a href="/wiki/Performance_indicator" title="Performance indicator">metrics</a> and targets.<sup id="cite_ref-:4_41-1" class="reference"><a href="#cite_note-:4-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> There are also several principles TCFD emphasizes in its guidance. Disclosures should be representative of relevant information; specific and complete; as well as clear, balanced, and understandable. In addition, estimates also need to be consistent over time; comparable amongst companies within a sector industry or portfolio; reliable, verifiable, and objective; and timely.<sup id="cite_ref-:4_41-2" class="reference"><a href="#cite_note-:4-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> The metrics and targets portion of the standard requires measurement and disclosure methods based on GHG Protocol.<sup id="cite_ref-:4_41-3" class="reference"><a href="#cite_note-:4-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> The TCFD's standard specifies that companies should disclose all Scope 1 and 2 emissions regardless of their material impacts on the company. Scope 3 emission reporting is dependent on whether they are "material", but TCFD recommends they be included.<sup id="cite_ref-:4_41-4" class="reference"><a href="#cite_note-:4-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Protocols_for_cities/communities"><span id="Protocols_for_cities.2Fcommunities"></span>Protocols for cities/communities</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=13" title="Edit section: Protocols for cities/communities"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Global Protocol for Community-Scale Greenhouse Gas Inventories (GPC) is the result of a collaborative effort between the GHG Protocol at World Resources Institute (WRI), <a href="/wiki/C40_Cities_Climate_Leadership_Group" title="C40 Cities Climate Leadership Group">C40 Cities Climate Leadership Group</a> (C40), and <a href="/wiki/Local_Governments_for_Sustainability" class="mw-redirect" title="Local Governments for Sustainability">Local Governments for Sustainability</a> (ICLEI).<sup id="cite_ref-69" class="reference"><a href="#cite_note-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> It requires a community to first identify the inventory boundary, such as an administrative boundary for a city or county.<sup id="cite_ref-Greenhouse_Gas_Protocol_2021_10_70-0" class="reference"><a href="#cite_note-Greenhouse_Gas_Protocol_2021_10-70"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup> The protocol focuses on six main activity sectors. These are stationary energy; transportation; waste; industrial processes and product use; agriculture, forestry and other land use. Emissions occurring outside the geographic boundary that are a result of a jurisdiction's activities are also included.<sup id="cite_ref-Greenhouse_Gas_Protocol_2021_10_70-1" class="reference"><a href="#cite_note-Greenhouse_Gas_Protocol_2021_10-70"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup> To distinguish between emissions that occur within a city boundary and outside, the protocol uses the Scope 1, 2 and 3 definitions in GHG Protocol.<sup id="cite_ref-Greenhouse_Gas_Protocol_2021_10_70-2" class="reference"><a href="#cite_note-Greenhouse_Gas_Protocol_2021_10-70"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup> Communities report emissions by gas, scope, sector and subsector using two options. One is a framework that reflects a more traditional Scope 1, 2, and 3 assessment. Another is more focused on activities taking place within that community, and excludes categories such as waste generated outside of it.<sup id="cite_ref-71" class="reference"><a href="#cite_note-71"><span class="cite-bracket">[</span>71<span class="cite-bracket">]</span></a></sup> </p><p>The U.S. Community Protocol (developed by ICLEI–Local Governments for Sustainability USA) is intended to support multiple goals that cities and communities may have in reducing GHG emissions. These include: climate action planning, highlighting climate change accountability and leadership, tracking GHG emissions performance over time, and encouraging community action.<sup id="cite_ref-72" class="reference"><a href="#cite_note-72"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup> The protocol focuses on specific emission sources and activities to characterize emissions rather than using a Scope 1, 2 and 3 framework, though the overall coverage is similar.<sup id="cite_ref-73" class="reference"><a href="#cite_note-73"><span class="cite-bracket">[</span>73<span class="cite-bracket">]</span></a></sup> The guidance suggests communities consider the stories they wish to convey about community emissions, and what reporting methods will help tell those stories.<sup id="cite_ref-:5_74-0" class="reference"><a href="#cite_note-:5-74"><span class="cite-bracket">[</span>74<span class="cite-bracket">]</span></a></sup> Five basic emissions generating activities are emphasized. These are: use of electricity by the community; use of fuel in residential and commercial stationary combustion equipment; on-road passenger and freight motor vehicle travel; use of energy in drinking water and wastewater treatment and distribution; and generation of solid waste by the community.<sup id="cite_ref-:5_74-1" class="reference"><a href="#cite_note-:5-74"><span class="cite-bracket">[</span>74<span class="cite-bracket">]</span></a></sup> Reporting guidance covers a variety of approaches, and organizations can include one or more of them. These include GHG activities and sources over which a local government has significant influence; GHG activities of community interest; household consumption inventories; and an inventory that incorporates the GHG emissions (and removals) from land use.<sup id="cite_ref-:5_74-2" class="reference"><a href="#cite_note-:5-74"><span class="cite-bracket">[</span>74<span class="cite-bracket">]</span></a></sup> An independent evaluation of inventories that have been developed using this protocol has questioned whether they capture the full range of Scope 1 sources within their jurisdictions.<sup id="cite_ref-75" class="reference"><a href="#cite_note-75"><span class="cite-bracket">[</span>75<span class="cite-bracket">]</span></a></sup> </p><p>Consumption-based methods, such as PAS 2070, provide another perspective on community greenhouse gas emissions. These clarify the difference between GHG emissions from sources within a community boundary, and GHG emissions from goods and services that are used by residents, but produced outside the community.<sup id="cite_ref-76" class="reference"><a href="#cite_note-76"><span class="cite-bracket">[</span>76<span class="cite-bracket">]</span></a></sup> These consumption-based estimates can often be much greater than those from sources solely within a community.<sup id="cite_ref-77" class="reference"><a href="#cite_note-77"><span class="cite-bracket">[</span>77<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Product_accounting_standards">Product accounting standards</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=14" title="Edit section: Product accounting standards"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Life_cycle_assessment" class="mw-redirect" title="Life cycle assessment">Life cycle assessment</a></div> <p>Product accounting methods are part of a broader set of Life Cycle Assessment approaches that include Product Carbon Footprints. These focus on the single issue of climate change. They can be used for either a product or a service. Related standards include ISO 14067, PAS 2050, and GHG Protocol Product Standard.<sup id="cite_ref-:6_78-0" class="reference"><a href="#cite_note-:6-78"><span class="cite-bracket">[</span>78<span class="cite-bracket">]</span></a></sup> </p><p>GHG Protocol for Products builds on the framework of requirements in the ISO 14040 and PAS 2050 standards. It is similar to GHG Protocol Scope 3, but focused on life cycle/value chain impacts for a specific product.<sup id="cite_ref-79" class="reference"><a href="#cite_note-79"><span class="cite-bracket">[</span>79<span class="cite-bracket">]</span></a></sup> The same five accounting principles apply as with the Corporate Standard.<sup id="cite_ref-80" class="reference"><a href="#cite_note-80"><span class="cite-bracket">[</span>80<span class="cite-bracket">]</span></a></sup> Steps include setting business goals, defining analysis boundaries, calculating results, analyzing uncertainties, and reporting.<sup id="cite_ref-Bhatia_81-0" class="reference"><a href="#cite_note-Bhatia-81"><span class="cite-bracket">[</span>81<span class="cite-bracket">]</span></a></sup> Boundaries for final products are required to include the complete cradle-to-grave life cycle.<sup id="cite_ref-82" class="reference"><a href="#cite_note-82"><span class="cite-bracket">[</span>82<span class="cite-bracket">]</span></a></sup> </p><p>The ISO 14067 standard builds largely on other existing ISO standards for LCA.<sup id="cite_ref-:6_78-1" class="reference"><a href="#cite_note-:6-78"><span class="cite-bracket">[</span>78<span class="cite-bracket">]</span></a></sup> Steps include goal and scope definition, inventory analysis, impact assessment, interpretation, and reporting.<sup id="cite_ref-Bhatia_81-1" class="reference"><a href="#cite_note-Bhatia-81"><span class="cite-bracket">[</span>81<span class="cite-bracket">]</span></a></sup> For ISO 14067, the life cycle stages that need to be studied in the LCA are defined by a variety of system boundaries. Cradle-to-grave includes the emissions and removals generated during the full life of cycle of the product. Cradle-to-gate includes the emissions and removals up to where the product leaves the organization. Gate-to-gate includes the emissions and removals that arise in the supply chain.<sup id="cite_ref-83" class="reference"><a href="#cite_note-83"><span class="cite-bracket">[</span>83<span class="cite-bracket">]</span></a></sup> </p><p>Product footprint analysis can provide insight into GHG contributions throughout the value chain. On average, 45% of total value chain emissions arise upstream in the supply chain, 23% during the company's direct operations, and 32% downstream.<sup id="cite_ref-84" class="reference"><a href="#cite_note-84"><span class="cite-bracket">[</span>84<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Project_accounting_standards">Project accounting standards</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=15" title="Edit section: Project accounting standards"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Carbon_credit" class="mw-redirect" title="Carbon credit">Carbon credit</a>, <a href="/wiki/Carbon_offset" class="mw-redirect" title="Carbon offset">Carbon offset</a>, and <a href="/wiki/Reducing_emissions_from_deforestation_and_forest_degradation" class="mw-redirect" title="Reducing emissions from deforestation and forest degradation">Reducing emissions from deforestation and forest degradation</a></div> <p>Project accounting standards and protocols are typically used to ensure the "environmental integrity" of projects designed to reduce GHG emissions and generate <a href="/wiki/Carbon_offset" class="mw-redirect" title="Carbon offset">carbon offsets</a>. They support both compliance type programs as well as voluntary markets.<sup id="cite_ref-85" class="reference"><a href="#cite_note-85"><span class="cite-bracket">[</span>85<span class="cite-bracket">]</span></a></sup> Accounting rules cover areas such as monitoring, reporting, and verification, and are designed to ensure that the emission reduction estimates for a project are accurate. Greenhouse Gas Protocol and ISO have specific protocols to accomplish this. Certification organizations also have program requirements can cover project eligibility, certification, and other aspects.<sup id="cite_ref-86" class="reference"><a href="#cite_note-86"><span class="cite-bracket">[</span>86<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Verified_Carbon_Standard" title="Verified Carbon Standard">Verified Carbon Standard</a>, the <a href="/wiki/Gold_Standard_(carbon_offset_standard)" title="Gold Standard (carbon offset standard)">Gold Standard</a>, Climate Action Reserve and the American Carbon Registry are among the leading certification organizations doing this work.<sup id="cite_ref-87" class="reference"><a href="#cite_note-87"><span class="cite-bracket">[</span>87<span class="cite-bracket">]</span></a></sup> Project developers, brokers, auditors, and buyers are the other main types of participants.<sup id="cite_ref-88" class="reference"><a href="#cite_note-88"><span class="cite-bracket">[</span>88<span class="cite-bracket">]</span></a></sup> </p><p>Several principles help ensure the environmental integrity of carbon offset projects that rely on this family of standards. One key principle is <a href="/wiki/Additionality" title="Additionality">additionality</a>. This depends on whether the project would occur anyway without the funds raised by selling carbon offset credits. For instance, a project would not be considered additional if it is already financially viable due to energy or other cost savings. Similarly, if it would normally be done to meet an <a href="/wiki/Environmental_law" title="Environmental law">environmental law</a> or regulation, it would not be additional. Various kinds of analyses can help evaluate this aspect of a project, though the results are often subjective.<sup id="cite_ref-89" class="reference"><a href="#cite_note-89"><span class="cite-bracket">[</span>89<span class="cite-bracket">]</span></a></sup> </p><p>Projects are also judged based on the permanence of reductions over various time horizons. This is important in areas such as <a href="/wiki/Reforestation" title="Reforestation">forestry projects</a>. They should also be designed to avoid <a href="/wiki/Double_counting_(accounting)" title="Double counting (accounting)">double-counting</a>, where reductions are claimed by more than one organization. Avoiding overestimation of emission reductions is another consideration. Some protocols and standards look to ensure that projects produce social and environmental co-benefits, in addition to emission reductions from the project itself.<sup id="cite_ref-SEI-GHGMI_2019_18–31_90-0" class="reference"><a href="#cite_note-SEI-GHGMI_2019_18–31-90"><span class="cite-bracket">[</span>90<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-91" class="reference"><a href="#cite_note-91"><span class="cite-bracket">[</span>91<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="ISO_14064_Part_2">ISO 14064 Part 2</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=16" title="Edit section: ISO 14064 Part 2"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>This standard provides guidance for quantification, monitoring and reporting of GHG reduction activities or removal enhancements. It includes requirements for planning a GHG project, as well as identifying and selecting GHG sources and sinks. It also covers various aspects of GHG project performance.<sup id="cite_ref-92" class="reference"><a href="#cite_note-92"><span class="cite-bracket">[</span>92<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="GHG_Protocol_standards_for_projects_and_policies">GHG Protocol standards for projects and policies</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=17" title="Edit section: GHG Protocol standards for projects and policies"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The accounting principles in the GHG Protocol for Project Accounting include relevance, completeness, consistency, transparency, accuracy and conservativeness.<sup id="cite_ref-FOOTNOTEGreenhouse_Gas_Protocol_Project_Accounting200423–24_93-0" class="reference"><a href="#cite_note-FOOTNOTEGreenhouse_Gas_Protocol_Project_Accounting200423–24-93"><span class="cite-bracket">[</span>93<span class="cite-bracket">]</span></a></sup> Like the ISO standard, the protocol's focus is on core accounting principles and impact quantification, rather than the programmatic and transactional aspects of carbon credits. The protocol gives general guidance on applying additionality and uncertainty principles, but does not specifically require them.<sup id="cite_ref-FOOTNOTEGreenhouse_Gas_Protocol_Project_Accounting20047_94-0" class="reference"><a href="#cite_note-FOOTNOTEGreenhouse_Gas_Protocol_Project_Accounting20047-94"><span class="cite-bracket">[</span>94<span class="cite-bracket">]</span></a></sup> WRI and WBCSD have also developed additional guidance documents for projects in the land use, forestry, and electric grid sectors.<sup id="cite_ref-95" class="reference"><a href="#cite_note-95"><span class="cite-bracket">[</span>95<span class="cite-bracket">]</span></a></sup> GHG Protocol Policy and Action Standard has similar accounting principles, but these are applied to general programs and policies designed to reduce GHGs.<sup id="cite_ref-96" class="reference"><a href="#cite_note-96"><span class="cite-bracket">[</span>96<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Verified_Carbon_Standard_(VERRA)"><span id="Verified_Carbon_Standard_.28VERRA.29"></span>Verified Carbon Standard (VERRA)</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=18" title="Edit section: Verified Carbon Standard (VERRA)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Verified_Carbon_Standard" title="Verified Carbon Standard">Verified Carbon Standard</a></div> <p>VERRA was developed in 2005, and is a widely used voluntary carbon standard. It uses accounting principles based on ISO 14064 Part 2, which are the same as the GHG protocol principles described above.<sup id="cite_ref-97" class="reference"><a href="#cite_note-97"><span class="cite-bracket">[</span>97<span class="cite-bracket">]</span></a></sup> Allowable projects under VERRA include energy, transport, waste, and forestry. There are also specific methodologies for REDD+ projects.<sup id="cite_ref-98" class="reference"><a href="#cite_note-98"><span class="cite-bracket">[</span>98<span class="cite-bracket">]</span></a></sup> Verra has additional criteria to avoid double counting, as well as requirements for additionality. Negative impacts on <a href="/wiki/Sustainable_development" title="Sustainable development">sustainable development</a> in the local community are prohibited. Project monitoring is based on CDM standards.<sup id="cite_ref-99" class="reference"><a href="#cite_note-99"><span class="cite-bracket">[</span>99<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Gold_Standard">Gold Standard</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=19" title="Edit section: Gold Standard"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Gold_Standard_(carbon_offset_standard)" title="Gold Standard (carbon offset standard)">Gold Standard (carbon offset standard)</a></div> <p>The Gold Standard was developed in 2003 by the World Wide Fund for Nature (WWF) in consultation with an independent Standards Advisory Board. Projects are open to any non-government, community-based organization. Allowable project categories include renewable energy supply, energy efficiency, <a href="/wiki/Afforestation" title="Afforestation">afforestation</a>/reforestation, and agriculture (the latter can be difficult - for example <a href="/wiki/Soil_carbon" title="Soil carbon">soil carbon</a> measurements are depth sensitive<sup id="cite_ref-100" class="reference"><a href="#cite_note-100"><span class="cite-bracket">[</span>100<span class="cite-bracket">]</span></a></sup>). The program's focus includes the promotion of <a href="/wiki/Sustainable_Development_Goals" title="Sustainable Development Goals">Sustainable Developments Goals</a>. Projects must meet at least three of those goals, in addition to reducing GHG emissions. Projects must also make a net-positive contribution to the economic, environmental and social welfare of the local population. Program monitoring requirements help determine this.<sup id="cite_ref-101" class="reference"><a href="#cite_note-101"><span class="cite-bracket">[</span>101<span class="cite-bracket">]</span></a></sup> The standard certifies additionality based on an evaluation of financial viability or the institutional barriers that a project faces. In some cases additionality is assumed based on the type of project. There are also screens for double counting.<sup id="cite_ref-102" class="reference"><a href="#cite_note-102"><span class="cite-bracket">[</span>102<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Other_applications">Other applications</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=20" title="Edit section: Other applications"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Bioenergy_system_boundaries.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c9/Bioenergy_system_boundaries.jpg/310px-Bioenergy_system_boundaries.jpg" decoding="async" width="310" height="131" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c9/Bioenergy_system_boundaries.jpg/465px-Bioenergy_system_boundaries.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c9/Bioenergy_system_boundaries.jpg/620px-Bioenergy_system_boundaries.jpg 2x" data-file-width="1977" data-file-height="833" /></a><figcaption>Example for carbon accounting: <a href="/wiki/Bioenergy" title="Bioenergy">Bioenergy</a> system boundaries for carbon accounting</figcaption></figure> <p>In addition to the uses described above, GHG accounting is used in other settings, both regulatory and voluntary. </p> <div class="mw-heading mw-heading3"><h3 id="Renewable_energy_credits">Renewable energy credits</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=21" title="Edit section: Renewable energy credits"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Renewable Energy Certificates (REC) or Guarantees of Origin (GO) document the fact that one megawatt-hour of electricity is generated and supplied to the electrical grid through the use of renewable energy resources.<sup id="cite_ref-103" class="reference"><a href="#cite_note-103"><span class="cite-bracket">[</span>103<span class="cite-bracket">]</span></a></sup> RECs are now being utilized around the world and are becoming more prevalent. The United Kingdom (U.K.) has used renewable obligation certificates since 2002 in order to ensure compliance with the U.K. Renewables Obligation. In the European Union, Guarantees of Origin are used to describe this practice. Australia has used RECs since 2001. More recently, India set up a REC market.<sup id="cite_ref-104" class="reference"><a href="#cite_note-104"><span class="cite-bracket">[</span>104<span class="cite-bracket">]</span></a></sup> </p><p>In the context of GHG accounting, RECs are often used to adjust estimated Scope 2 emissions. In a typical case, a company would calculate its Scope 2 emissions using its electricity consumption and a grid emissions factor. Companies that purchase RECs can use them to lower the average emissions factors included in their inventories. This allows them to report lower emissions even while their real electricity consumption stays the same, as the use of a REC does not necessarily mean additional renewable power has been brought to the grid.<sup id="cite_ref-105" class="reference"><a href="#cite_note-105"><span class="cite-bracket">[</span>105<span class="cite-bracket">]</span></a></sup> This lack of "additionality" has led to criticism regarding the use of RECs in Scope 2 emission accounting.<sup id="cite_ref-106" class="reference"><a href="#cite_note-106"><span class="cite-bracket">[</span>106<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-107" class="reference"><a href="#cite_note-107"><span class="cite-bracket">[</span>107<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="National_emissions_inventories">National emissions inventories</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=22" title="Edit section: National emissions inventories"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Data from facility level accounting can improve the overall quality and accuracy of national inventories by providing quality control checks on inventory estimates and through improved emissions factors. This depends in part on what percentage of the sector's emissions the available data covers.<sup id="cite_ref-108" class="reference"><a href="#cite_note-108"><span class="cite-bracket">[</span>108<span class="cite-bracket">]</span></a></sup> In some cases, aggregated facility level data can also be used to update or modify inventory results for certain sectors.<sup id="cite_ref-109" class="reference"><a href="#cite_note-109"><span class="cite-bracket">[</span>109<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Net_Zero_goals_and_GHG_disclosure">Net Zero goals and GHG disclosure</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=23" title="Edit section: Net Zero goals and GHG disclosure"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Net_zero_emissions" class="mw-redirect" title="Net zero emissions">Net zero emissions</a></div> <p>The Net Zero concept emerged from the Paris Agreement,<sup id="cite_ref-110" class="reference"><a href="#cite_note-110"><span class="cite-bracket">[</span>110<span class="cite-bracket">]</span></a></sup> and has become a feature of both national laws and numerous corporate goals.<sup id="cite_ref-111" class="reference"><a href="#cite_note-111"><span class="cite-bracket">[</span>111<span class="cite-bracket">]</span></a></sup> Race to Zero was developed in 2019 to encourage private companies and sub-national governments to commit to net zero emissions by 2050 at the latest.<sup id="cite_ref-112" class="reference"><a href="#cite_note-112"><span class="cite-bracket">[</span>112<span class="cite-bracket">]</span></a></sup> SBTI created a Net Zero program in 2021 to assist organizations in making this transition. That standard includes restrictions on the use of <a href="/wiki/Carbon_removal" class="mw-redirect" title="Carbon removal">carbon removals</a> to reach net zero goals.<sup id="cite_ref-113" class="reference"><a href="#cite_note-113"><span class="cite-bracket">[</span>113<span class="cite-bracket">]</span></a></sup> Accurate and comprehensive GHG accounting is considered a key element of for Net Zero transition plans, including the use of protocols such as GHG Corporate Standard.<sup id="cite_ref-114" class="reference"><a href="#cite_note-114"><span class="cite-bracket">[</span>114<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-115" class="reference"><a href="#cite_note-115"><span class="cite-bracket">[</span>115<span class="cite-bracket">]</span></a></sup> </p><p>The CDP (formerly the Carbon Disclosure Project) is an international NGO that helps companies and cities disclose their <a href="/wiki/Environmental_impact" class="mw-redirect" title="Environmental impact">environmental impact</a>.<sup id="cite_ref-116" class="reference"><a href="#cite_note-116"><span class="cite-bracket">[</span>116<span class="cite-bracket">]</span></a></sup> It aims to make corporate accounting and reporting a business norm, and drive GHG disclosure, insight, and action. In 2021, over 14,000 organizations disclosed their environmental information through CDP.<sup id="cite_ref-117" class="reference"><a href="#cite_note-117"><span class="cite-bracket">[</span>117<span class="cite-bracket">]</span></a></sup> CDP's 2022 questionnaire on transition plans includes specific requirements for describing Scope 1, 2 and 3 emissions.<sup id="cite_ref-118" class="reference"><a href="#cite_note-118"><span class="cite-bracket">[</span>118<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Effectiveness">Effectiveness</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=24" title="Edit section: Effectiveness"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>With the growth of GHG reporting, more information is now available to provide rankings of GHG emissions from companies and cities.<sup id="cite_ref-FOOTNOTELoPucki2022450–452_119-0" class="reference"><a href="#cite_note-FOOTNOTELoPucki2022450–452-119"><span class="cite-bracket">[</span>119<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-120" class="reference"><a href="#cite_note-120"><span class="cite-bracket">[</span>120<span class="cite-bracket">]</span></a></sup> News media have used these rankings to bring attention to those companies.<sup id="cite_ref-121" class="reference"><a href="#cite_note-121"><span class="cite-bracket">[</span>121<span class="cite-bracket">]</span></a></sup> In some instances, such as media coverage<sup id="cite_ref-122" class="reference"><a href="#cite_note-122"><span class="cite-bracket">[</span>122<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-123" class="reference"><a href="#cite_note-123"><span class="cite-bracket">[</span>123<span class="cite-bracket">]</span></a></sup> of the 2017 "Carbon Majors" report by CDP,<sup id="cite_ref-124" class="reference"><a href="#cite_note-124"><span class="cite-bracket">[</span>124<span class="cite-bracket">]</span></a></sup> this particular use of disclosure was shown to be misleading.<sup id="cite_ref-125" class="reference"><a href="#cite_note-125"><span class="cite-bracket">[</span>125<span class="cite-bracket">]</span></a></sup> </p><p>Understanding the overall impacts of GHG reporting in reducing an organization's emissions can be difficult.<sup id="cite_ref-126" class="reference"><a href="#cite_note-126"><span class="cite-bracket">[</span>126<span class="cite-bracket">]</span></a></sup> A number of studies have looked at changes in GHG emissions that occur after GHG reporting begins.<sup id="cite_ref-:0_127-0" class="reference"><a href="#cite_note-:0-127"><span class="cite-bracket">[</span>127<span class="cite-bracket">]</span></a></sup> There is evidence from related programs that self reporting lowers emissions. EPA's Toxic Release inventory is one such example. It has been shown to have had a significant effect in reducing emissions of chemicals once facilities are required to disclose that information.<sup id="cite_ref-128" class="reference"><a href="#cite_note-128"><span class="cite-bracket">[</span>128<span class="cite-bracket">]</span></a></sup> </p><p>Recent studies focusing on changes in GHG emissions that result from GHG reporting have shown mixed results. Voluntary carbon reporting itself has often been shown to be ineffective in reducing GHG emissions.<sup id="cite_ref-129" class="reference"><a href="#cite_note-129"><span class="cite-bracket">[</span>129<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-130" class="reference"><a href="#cite_note-130"><span class="cite-bracket">[</span>130<span class="cite-bracket">]</span></a></sup> However, when looking at the additional impact of programs that require GHG emission reporting, studies have shown more of an effect. A recent study of UK reporting requirements showed that they do result in reduced corporate GHG emissions.<sup id="cite_ref-:8_4-1" class="reference"><a href="#cite_note-:8-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> Analyses of EPA's Greenhouse Gas Reporting Program found that when firms are required to disclose their facility level emissions, it can also lead to a reduction in GHG intensity of their operations, though the evidence for reductions in absolute emissions is less clear.<sup id="cite_ref-:0_127-1" class="reference"><a href="#cite_note-:0-127"><span class="cite-bracket">[</span>127<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-:7_131-0" class="reference"><a href="#cite_note-:7-131"><span class="cite-bracket">[</span>131<span class="cite-bracket">]</span></a></sup> One suggestion for the effects of specific GHG reporting requirements is that they inhibit the ability of companies to portray their emissions in a flattering way, and so are forced to actually make changes that lower GHG emissions.<sup id="cite_ref-:0_127-2" class="reference"><a href="#cite_note-:0-127"><span class="cite-bracket">[</span>127<span class="cite-bracket">]</span></a></sup> </p><p>There are some confounding factors involved in this research. These include whether or not the studies are done in places where there is emissions trading, such as the EU ETS. Another variable is whether or not the requirements focus on larger companies that emit more GHGs. In addition, firms that are required to report on facility emissions appear to focus on controlling emissions for their affected facilities, but to then transfer emissions to nonreporting facilities that they also control.<sup id="cite_ref-:0_127-3" class="reference"><a href="#cite_note-:0-127"><span class="cite-bracket">[</span>127<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-:7_131-1" class="reference"><a href="#cite_note-:7-131"><span class="cite-bracket">[</span>131<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Limitations">Limitations</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=25" title="Edit section: Limitations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>GHG accounting faces a number of challenges and critical assessments. One category involves how best to determine organizational boundaries and identify inputs and outputs most relevant to emissions. Problems also arise with characterizing uncertainty in emission estimates, and identifying what information materially affects a company's operations, and therefore needs reporting.<sup id="cite_ref-132" class="reference"><a href="#cite_note-132"><span class="cite-bracket">[</span>132<span class="cite-bracket">]</span></a></sup> The use of alternate standards can affect comparability across organizations, as can lack of third party verification.<sup id="cite_ref-FOOTNOTELoPucki2022460–462_133-0" class="reference"><a href="#cite_note-FOOTNOTELoPucki2022460–462-133"><span class="cite-bracket">[</span>133<span class="cite-bracket">]</span></a></sup> </p><p>Accurate reporting of Scope 3 emissions is a particular challenge. These emissions can be several times greater than Scope 1 and 2 emissions. In some cases these are reported inconsistently, depending on whom they are reported to. Lack of high-quality data can also affect the accuracy of Scope 3 estimates for particular categories of upstream and downstream sources that influence Scope 3 estimates.<sup id="cite_ref-:1_134-0" class="reference"><a href="#cite_note-:1-134"><span class="cite-bracket">[</span>134<span class="cite-bracket">]</span></a></sup> Companies may neglect to include key Scope 3 categories when reporting to organizations such as CDP.<sup id="cite_ref-Fickling_135-0" class="reference"><a href="#cite_note-Fickling-135"><span class="cite-bracket">[</span>135<span class="cite-bracket">]</span></a></sup> As of 2020, only 18% of the constituents of MSCI's global security index reported Scope 3 emissions.<sup id="cite_ref-:1_134-1" class="reference"><a href="#cite_note-:1-134"><span class="cite-bracket">[</span>134<span class="cite-bracket">]</span></a></sup> There is also evidence that many of the high rate emitters either under-report or do not report at all.<sup id="cite_ref-Fickling_135-1" class="reference"><a href="#cite_note-Fickling-135"><span class="cite-bracket">[</span>135<span class="cite-bracket">]</span></a></sup> Even Scope 3 data from companies that are then analyzed and summarized by third party auditing firms tend to be highly inconsistent.<sup id="cite_ref-136" class="reference"><a href="#cite_note-136"><span class="cite-bracket">[</span>136<span class="cite-bracket">]</span></a></sup> There are also concerns over double counting of Scope 3 emissions as companies work with their value chain partners. Despite the uncertainty of these numbers, Scope 3 estimates are seen by many companies as important for decision making purposes. They are also considered an important tool for investors to better understand climate related risks in their portfolio.<sup id="cite_ref-137" class="reference"><a href="#cite_note-137"><span class="cite-bracket">[</span>137<span class="cite-bracket">]</span></a></sup> </p><p>Many companies may also inaccurately estimate the climate benefits of their products. This can happen by failing to account for a product's full life cycle, using inappropriate comparisons, conflating market size with product use, and cherry picking results to skew a portfolio towards those products that have less impacts.<sup id="cite_ref-138" class="reference"><a href="#cite_note-138"><span class="cite-bracket">[</span>138<span class="cite-bracket">]</span></a></sup> </p><p>Double counting of GHG emissions or benefits can discredit the information value. Problems created by skewed data collection methods can affect companies, GHG reduction projects, investors, those involved in carbon credits/offsets, and regulatory agencies. It can also distort perceptions of progress in reducing emissions.<sup id="cite_ref-:2_139-0" class="reference"><a href="#cite_note-:2-139"><span class="cite-bracket">[</span>139<span class="cite-bracket">]</span></a></sup> In corporate accounting, double-counting can reach about 30-40% of emissions in institutional portfolios.<sup id="cite_ref-140" class="reference"><a href="#cite_note-140"><span class="cite-bracket">[</span>140<span class="cite-bracket">]</span></a></sup> However, some accounting methods can still provide organizations with information on how to reduce real emissions.<sup id="cite_ref-141" class="reference"><a href="#cite_note-141"><span class="cite-bracket">[</span>141<span class="cite-bracket">]</span></a></sup> </p><p>In trading schemes and regulatory/inventory schemes, double counting presents other problems.<sup id="cite_ref-142" class="reference"><a href="#cite_note-142"><span class="cite-bracket">[</span>142<span class="cite-bracket">]</span></a></sup> For Renewable Energy Certificates, double counting can falsely exaggerate claims about using renewable resources.<sup id="cite_ref-143" class="reference"><a href="#cite_note-143"><span class="cite-bracket">[</span>143<span class="cite-bracket">]</span></a></sup> Double counting of emission reductions can also produce disincentives to use international carbon trading schemes, such as the CDM. Trading participants may be reluctant to purchase credits if the credits are already used by other entities. Double counting of emission reductions could increase the global costs of reducing GHG emissions.<sup id="cite_ref-SEI_2014_15_144-0" class="reference"><a href="#cite_note-SEI_2014_15-144"><span class="cite-bracket">[</span>144<span class="cite-bracket">]</span></a></sup> It can also make mitigation pledges less comparable. This, in turn, can affect the credibility of the international climate control efforts, and make it more difficult to reach agreements on how to affect the drivers of climate change.<sup id="cite_ref-145" class="reference"><a href="#cite_note-145"><span class="cite-bracket">[</span>145<span class="cite-bracket">]</span></a></sup> Estimating the extent of double counting is difficult. Estimates depend in part on actions taken at various levels to prevent double counting.<sup id="cite_ref-SEI_2014_15_144-1" class="reference"><a href="#cite_note-SEI_2014_15-144"><span class="cite-bracket">[</span>144<span class="cite-bracket">]</span></a></sup> </p><p>In addition to double counting, carbon offsets face a variety of other challenges that affect the quality of the offset. These include additionality, overestimation, and permanence of offsets.<sup id="cite_ref-SEI-GHGMI_2019_18–31_90-1" class="reference"><a href="#cite_note-SEI-GHGMI_2019_18–31-90"><span class="cite-bracket">[</span>90<span class="cite-bracket">]</span></a></sup> News stories in 2021 and 2022 have criticized nature-based carbon offsets, the REDD+ program, and certification organizations.<sup id="cite_ref-146" class="reference"><a href="#cite_note-146"><span class="cite-bracket">[</span>146<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-147" class="reference"><a href="#cite_note-147"><span class="cite-bracket">[</span>147<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-148" class="reference"><a href="#cite_note-148"><span class="cite-bracket">[</span>148<span class="cite-bracket">]</span></a></sup> The REDD+ program in particular has been criticized as having a poor history of accounting for its results.<sup id="cite_ref-149" class="reference"><a href="#cite_note-149"><span class="cite-bracket">[</span>149<span class="cite-bracket">]</span></a></sup> However, positive aspects of these programs have also been highlighted.<sup id="cite_ref-150" class="reference"><a href="#cite_note-150"><span class="cite-bracket">[</span>150<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Current_trends">Current trends</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=26" title="Edit section: Current trends"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Standards_alignment_and_interoperability">Standards alignment and interoperability</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=27" title="Edit section: Standards alignment and interoperability"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>As mentioned in the "Frameworks and standards" section, organizations can use a variety of accounting methods and approaches to estimate and report on GHG emissions. Some standards, such as GHG protocol, have been in existence for more than two decades.<sup id="cite_ref-:3_10-1" class="reference"><a href="#cite_note-:3-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> Yet efforts continue to better align these standards and create more interoperability among them. For example, the International Sustainability Standards Board (ISSB) has also been established to develop a global baseline of sustainability standards that it hopes will help harmonize sustainability disclosure requirements. In 2022, the ISSB established a working group to enhance compatibility among various corporate disclosure requirements, including the EU Corporate Sustainability Reporting Directive and SEC's 2022 disclosure rule.<sup id="cite_ref-151" class="reference"><a href="#cite_note-151"><span class="cite-bracket">[</span>151<span class="cite-bracket">]</span></a></sup> </p><p>Although these are all based on the broader elements of the TCFD framework and GHG protocol, they differ in a variety of ways. For example, when the SEC proposal uses the term "material", it is only describing the extent to which reporting on emissions could directly impact a company financially. The CSRD proposal uses a "double materiality" criterion, which takes into consideration impacts on both a company and the public at large. It remains to be seen how these types of issues will be reconciled.<sup id="cite_ref-152" class="reference"><a href="#cite_note-152"><span class="cite-bracket">[</span>152<span class="cite-bracket">]</span></a></sup> </p><p>Another trend is an increased convergence between voluntary standards and regulatory requirements. These began with the incorporation of voluntary offsets standards into the California Emission Trading System. More recently, the <a href="/wiki/Carbon_Offsetting_and_Reduction_Scheme_for_International_Aviation" title="Carbon Offsetting and Reduction Scheme for International Aviation">Carbon Offsetting and Reduction Scheme for International Aviation</a> (CORSIA) has incorporated guidance from voluntary carbon market standards. It has approved seven such standards as eligible for use by airlines under its program.<sup id="cite_ref-153" class="reference"><a href="#cite_note-153"><span class="cite-bracket">[</span>153<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Support_for_net_zero_goals">Support for net zero goals</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=28" title="Edit section: Support for net zero goals"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>There is also an increased focus on aligning GHG accounting standards with <a href="/wiki/Net_zero_emissions" class="mw-redirect" title="Net zero emissions">net zero</a> goals and claims. SBTi launched a net zero corporate standard in 2021. Companies that pledge to this standard need to have both short term targets as well as targets for 2050.<sup id="cite_ref-154" class="reference"><a href="#cite_note-154"><span class="cite-bracket">[</span>154<span class="cite-bracket">]</span></a></sup> ISO also has a new standard under development, ISO 14068, that supports net zero goals.<sup id="cite_ref-155" class="reference"><a href="#cite_note-155"><span class="cite-bracket">[</span>155<span class="cite-bracket">]</span></a></sup> It is expected to build on the original net neutrality standard, PAS 2060.<sup id="cite_ref-156" class="reference"><a href="#cite_note-156"><span class="cite-bracket">[</span>156<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Managing_Scope_3_emissions">Managing Scope 3 emissions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=29" title="Edit section: Managing Scope 3 emissions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>For the average company, Scope 3 emissions estimates are significantly higher than the level of direct emissions.<sup id="cite_ref-157" class="reference"><a href="#cite_note-157"><span class="cite-bracket">[</span>157<span class="cite-bracket">]</span></a></sup> NGOs such as SBTI are working to address this. If a company's Scope 3 emissions are more than 40% of their total, that company needs a Scope 3 target to meet SBTi standards.<sup id="cite_ref-158" class="reference"><a href="#cite_note-158"><span class="cite-bracket">[</span>158<span class="cite-bracket">]</span></a></sup> However, only about a third of suppliers reporting to CDP as part of their Global Supply Chain program describe specific climate targets.<sup id="cite_ref-159" class="reference"><a href="#cite_note-159"><span class="cite-bracket">[</span>159<span class="cite-bracket">]</span></a></sup> </p><p>In some cases, companies are working with their suppliers to set goals for measuring and reducing emission.<sup id="cite_ref-160" class="reference"><a href="#cite_note-160"><span class="cite-bracket">[</span>160<span class="cite-bracket">]</span></a></sup> Other efforts include developing supplier codes of conduct for specific business sectors.<sup id="cite_ref-161" class="reference"><a href="#cite_note-161"><span class="cite-bracket">[</span>161<span class="cite-bracket">]</span></a></sup> Companies may also target specific offset projects within their own Scope 3 supply chains.<sup id="cite_ref-EDF_2021_3_162-0" class="reference"><a href="#cite_note-EDF_2021_3-162"><span class="cite-bracket">[</span>162<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-163" class="reference"><a href="#cite_note-163"><span class="cite-bracket">[</span>163<span class="cite-bracket">]</span></a></sup> Government agencies have developed guidance on how to engage with suppliers, including basic questionnaires about Scope 1, 2 and 3 emissions.<sup id="cite_ref-164" class="reference"><a href="#cite_note-164"><span class="cite-bracket">[</span>164<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Voluntary_carbon_markets">Voluntary carbon markets</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=30" title="Edit section: Voluntary carbon markets"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The voluntary market is expected to grow tremendously over the next few decades. To date, the Scope 1-3 emissions of the 54 Global Fortune 500 companies that committed to net zero by 2050 or earlier is about 2.5 gigatons of CO<sub style="font-size: 80%;vertical-align: -0.35em">2</sub> equivalent.<sup id="cite_ref-EDF_2021_3_162-1" class="reference"><a href="#cite_note-EDF_2021_3-162"><span class="cite-bracket">[</span>162<span class="cite-bracket">]</span></a></sup> By comparison, the volume of credits traded on the voluntary carbon market was about 300 megatons as of 2021.<sup id="cite_ref-165" class="reference"><a href="#cite_note-165"><span class="cite-bracket">[</span>165<span class="cite-bracket">]</span></a></sup> Global demand for carbon credits could increase up to 15 times by 2030 and 100 times by 2050.<sup id="cite_ref-166" class="reference"><a href="#cite_note-166"><span class="cite-bracket">[</span>166<span class="cite-bracket">]</span></a></sup> Carbon removal projects such as forestry and <a href="/wiki/Carbon_capture_and_storage" title="Carbon capture and storage">carbon capture and storage</a> are expected to have a larger share of this market in the future, compared to renewable energy projects.<sup id="cite_ref-167" class="reference"><a href="#cite_note-167"><span class="cite-bracket">[</span>167<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Alternative_validation_approaches">Alternative validation approaches</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=31" title="Edit section: Alternative validation approaches"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:SeaStar_satellite_orbit.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8e/SeaStar_satellite_orbit.jpg/220px-SeaStar_satellite_orbit.jpg" decoding="async" width="220" height="247" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8e/SeaStar_satellite_orbit.jpg/330px-SeaStar_satellite_orbit.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/8/8e/SeaStar_satellite_orbit.jpg 2x" data-file-width="356" data-file-height="400" /></a><figcaption>SeaStar satellite. Similar satellites, such as the <a href="/wiki/Sentinel-5_Precursor" title="Sentinel-5 Precursor">Sentinel 5P</a>, helps detect methane leaks. Data from sources like the <a href="/wiki/Copernicus_Programme" title="Copernicus Programme">Copernicus Programme</a> are free, and can help validate organisations' carbon accounting results.<sup id="cite_ref-168" class="reference"><a href="#cite_note-168"><span class="cite-bracket">[</span>168<span class="cite-bracket">]</span></a></sup></figcaption></figure> <p>Techniques are being developed to use other emission data sets to validate GHG accounting methods. <a href="/wiki/Project_Vulcan" title="Project Vulcan">Project Vulcan</a> collects data from a large number of publicly available data sources for the United States such as pollution reporting, energy statistics, <a href="/wiki/Flue-gas_stack" title="Flue-gas stack">power plant stack</a> monitoring, and traffic counts.<sup id="cite_ref-169" class="reference"><a href="#cite_note-169"><span class="cite-bracket">[</span>169<span class="cite-bracket">]</span></a></sup> Using these data, US cities have been found to often underestimate their emissions.<sup id="cite_ref-170" class="reference"><a href="#cite_note-170"><span class="cite-bracket">[</span>170<span class="cite-bracket">]</span></a></sup> Methods that link emissions data with atmospheric measurements can help improve city inventories.<sup id="cite_ref-171" class="reference"><a href="#cite_note-171"><span class="cite-bracket">[</span>171<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Climate_TRACE" title="Climate TRACE">Climate Trace</a> is an independent organization that improves <a href="/wiki/Monitoring,_reporting_and_verification" class="mw-redirect" title="Monitoring, reporting and verification">monitoring, reporting and verification (MRV)</a> by publishing point sources of carbon dioxide and methane in near-real-time.<sup id="cite_ref-172" class="reference"><a href="#cite_note-172"><span class="cite-bracket">[</span>172<span class="cite-bracket">]</span></a></sup> Climate Trace has found underreporting of emissions from the oil and gas sector.<sup id="cite_ref-173" class="reference"><a href="#cite_note-173"><span class="cite-bracket">[</span>173<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=32" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1259569809">.mw-parser-output .portalbox{padding:0;margin:0.5em 0;display:table;box-sizing:border-box;max-width:175px;list-style:none}.mw-parser-output .portalborder{border:1px solid var(--border-color-base,#a2a9b1);padding:0.1em;background:var(--background-color-neutral-subtle,#f8f9fa)}.mw-parser-output .portalbox-entry{display:table-row;font-size:85%;line-height:110%;height:1.9em;font-style:italic;font-weight:bold}.mw-parser-output .portalbox-image{display:table-cell;padding:0.2em;vertical-align:middle;text-align:center}.mw-parser-output .portalbox-link{display:table-cell;padding:0.2em 0.2em 0.2em 0.3em;vertical-align:middle}@media(min-width:720px){.mw-parser-output .portalleft{clear:left;float:left;margin:0.5em 1em 0.5em 0}.mw-parser-output .portalright{clear:right;float:right;margin:0.5em 0 0.5em 1em}}</style><ul role="navigation" aria-label="Portals" class="noprint portalbox portalborder portalright"> <li class="portalbox-entry"><span class="portalbox-image"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/66/Climate_change_icon.png/30px-Climate_change_icon.png" decoding="async" width="30" height="28" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/66/Climate_change_icon.png/44px-Climate_change_icon.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/66/Climate_change_icon.png/59px-Climate_change_icon.png 2x" data-file-width="1112" data-file-height="1056" /></span></span></span><span class="portalbox-link"><a href="/wiki/Portal:Climate_change" title="Portal:Climate change">Climate change portal</a></span></li><li class="portalbox-entry"><span class="portalbox-image"><span class="mw-image-border noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/6a/Earth_Day_Flag.png/32px-Earth_Day_Flag.png" decoding="async" width="32" height="21" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/6a/Earth_Day_Flag.png/48px-Earth_Day_Flag.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/6a/Earth_Day_Flag.png/64px-Earth_Day_Flag.png 2x" data-file-width="6000" data-file-height="4000" /></span></span></span><span class="portalbox-link"><a href="/wiki/Portal:Ecology" title="Portal:Ecology">Ecology portal</a></span></li><li class="portalbox-entry"><span class="portalbox-image"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Aegopodium_podagraria1_ies.jpg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Aegopodium_podagraria1_ies.jpg/32px-Aegopodium_podagraria1_ies.jpg" decoding="async" width="32" height="28" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Aegopodium_podagraria1_ies.jpg/48px-Aegopodium_podagraria1_ies.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Aegopodium_podagraria1_ies.jpg/64px-Aegopodium_podagraria1_ies.jpg 2x" data-file-width="800" data-file-height="700" /></a></span></span><span class="portalbox-link"><a href="/wiki/Portal:Environment" title="Portal:Environment">Environment portal</a></span></li><li class="portalbox-entry"><span class="portalbox-image"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Crystal_energy.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/14/Crystal_energy.svg/29px-Crystal_energy.svg.png" decoding="async" width="29" height="28" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/14/Crystal_energy.svg/44px-Crystal_energy.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/14/Crystal_energy.svg/59px-Crystal_energy.svg.png 2x" data-file-width="130" data-file-height="124" /></a></span></span><span class="portalbox-link"><a href="/wiki/Portal:Energy" title="Portal:Energy">Energy portal</a></span></li></ul> <ul><li><a href="/wiki/Carbon_emissions_trading" class="mw-redirect" title="Carbon emissions trading">Carbon emissions trading</a></li> <li><a href="/wiki/Carbon_footprint" title="Carbon footprint">Carbon footprint</a></li> <li><a href="/wiki/Clean_Development_Mechanism" title="Clean Development Mechanism">Clean Development Mechanism</a></li> <li><a href="/wiki/Cooperative_Mechanisms_under_Article_6_of_the_Paris_Agreement" title="Cooperative Mechanisms under Article 6 of the Paris Agreement">Cooperative Mechanisms under Article 6 of the Paris Agreement</a></li> <li><a href="/wiki/European_Union_Emissions_Trading_System" title="European Union Emissions Trading System">European Union Emissions Trading System</a></li> <li><a href="/wiki/Flexible_Mechanisms" title="Flexible Mechanisms">Flexible Mechanisms</a></li> <li><a href="/wiki/Greenhouse_gas_inventory" title="Greenhouse gas inventory">Greenhouse gas inventory</a></li> <li><a href="/wiki/Greenhouse_gas_monitoring" title="Greenhouse gas monitoring">Greenhouse gas monitoring</a></li> <li><a href="/wiki/Regulation_of_greenhouse_gases_under_the_Clean_Air_Act" title="Regulation of greenhouse gases under the Clean Air Act">Regulation of greenhouse gases under the Clean Air Act</a></li></ul> <div style="clear:both;" class=""></div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=33" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFHills2022" class="citation web cs1">Hills, Karen (20 April 2022). <a rel="nofollow" class="external text" href="https://csanr.wsu.edu/the-basics-of-carbon-markets-and-trends/">"The Basics of Carbon Markets and Trends: Something to Keep an Eye On | CSANR | Washington State University"</a><span class="reference-accessdate">. Retrieved <span class="nowrap">8 March</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Basics+of+Carbon+Markets+and+Trends%3A+Something+to+Keep+an+Eye+On+%7C+CSANR+%7C+Washington+State+University&rft.date=2022-04-20&rft.aulast=Hills&rft.aufirst=Karen&rft_id=https%3A%2F%2Fcsanr.wsu.edu%2Fthe-basics-of-carbon-markets-and-trends%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.wri.org/initiatives/greenhouse-gas-protocol">"Greenhouse Gas Protocol"</a>. <i>World Resources Institute</i>. 2 May 2023<span class="reference-accessdate">. Retrieved <span class="nowrap">22 July</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=World+Resources+Institute&rft.atitle=Greenhouse+Gas+Protocol&rft.date=2023-05-02&rft_id=https%3A%2F%2Fwww.wri.org%2Finitiatives%2Fgreenhouse-gas-protocol&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://corporatefinanceinstitute.com/resources/esg/carbon-accounting/">"Carbon Accounting"</a>. <i>Corporate Finance Institute</i><span class="reference-accessdate">. Retrieved <span class="nowrap">6 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Corporate+Finance+Institute&rft.atitle=Carbon+Accounting&rft_id=https%3A%2F%2Fcorporatefinanceinstitute.com%2Fresources%2Fesg%2Fcarbon-accounting%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-:8-4"><span class="mw-cite-backlink">^ <a href="#cite_ref-:8_4-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:8_4-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFDownarErnstbergerReichelsteinSchwenen2021" class="citation journal cs1">Downar, Benedikt; Ernstberger, Jürgen; Reichelstein, Stefan; Schwenen, Sebastian; Zaklan, Aleksandar (1 September 2021). <a rel="nofollow" class="external text" href="https://doi.org/10.1007%2Fs11142-021-09611-x">"The impact of carbon disclosure mandates on emissions and financial operating performance"</a>. <i>Review of Accounting Studies</i>. <b>26</b> (3): 1137–1175. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.1007%2Fs11142-021-09611-x">10.1007/s11142-021-09611-x</a></span>. <a href="/wiki/Hdl_(identifier)" class="mw-redirect" title="Hdl (identifier)">hdl</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://hdl.handle.net/10419%2F266352">10419/266352</a></span>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/1573-7136">1573-7136</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:220061770">220061770</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Review+of+Accounting+Studies&rft.atitle=The+impact+of+carbon+disclosure+mandates+on+emissions+and+financial+operating+performance&rft.volume=26&rft.issue=3&rft.pages=1137-1175&rft.date=2021-09-01&rft_id=info%3Ahdl%2F10419%2F266352&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A220061770%23id-name%3DS2CID&rft.issn=1573-7136&rft_id=info%3Adoi%2F10.1007%2Fs11142-021-09611-x&rft.aulast=Downar&rft.aufirst=Benedikt&rft.au=Ernstberger%2C+J%C3%BCrgen&rft.au=Reichelstein%2C+Stefan&rft.au=Schwenen%2C+Sebastian&rft.au=Zaklan%2C+Aleksandar&rft_id=https%3A%2F%2Fdoi.org%2F10.1007%252Fs11142-021-09611-x&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.carbontrust.com/our-work-and-impact/guides-reports-and-tools/briefing-what-are-scope-3-emissions">"Briefing: What are Scope 3 emissions?"</a>. 25 February 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">19 December</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Briefing%3A+What+are+Scope+3+emissions%3F&rft.date=2019-02-25&rft_id=https%3A%2F%2Fwww.carbontrust.com%2Four-work-and-impact%2Fguides-reports-and-tools%2Fbriefing-what-are-scope-3-emissions&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-Greenhouse_Gas_Protocol_2004_25-6"><span class="mw-cite-backlink">^ <a href="#cite_ref-Greenhouse_Gas_Protocol_2004_25_6-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Greenhouse_Gas_Protocol_2004_25_6-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-Greenhouse_Gas_Protocol_2004_25_6-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><a href="#CITEREFGreenhouse_Gas_Protocol_Corporate_Accounting2004">Greenhouse Gas Protocol Corporate Accounting 2004</a>, p. 25</span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFKim" class="citation news cs1">Kim, J. <a rel="nofollow" class="external text" href="https://www.npr.org/2022/11/13/1136376981/al-gore-climate-change">"Al Gore helped launch a global emissions tracker that keeps big polluters honest"</a>. <i>NPR.org</i><span class="reference-accessdate">. Retrieved <span class="nowrap">5 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=NPR.org&rft.atitle=Al+Gore+helped+launch+a+global+emissions+tracker+that+keeps+big+polluters+honest&rft.aulast=Kim&rft.aufirst=J.&rft_id=https%3A%2F%2Fwww.npr.org%2F2022%2F11%2F13%2F1136376981%2Fal-gore-climate-change&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><a href="#CITEREFGreen2010">Green 2010</a>, pp. 6–11</span> </li> <li id="cite_note-FOOTNOTELoPucki2022416-9"><span class="mw-cite-backlink">^ <a href="#cite_ref-FOOTNOTELoPucki2022416_9-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-FOOTNOTELoPucki2022416_9-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a href="#CITEREFLoPucki2022">LoPucki 2022</a>, p. 416.</span> </li> <li id="cite_note-:3-10"><span class="mw-cite-backlink">^ <a href="#cite_ref-:3_10-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:3_10-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a href="#CITEREFGreen2010">Green 2010</a>, p. 11</span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.wri.org/our-work/project/greenhouse-gas-protocol">"Greenhouse Gas Protocol"</a>. <i>World Resources Institute</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20210128041811/https://www.wri.org/our-work/project/greenhouse-gas-protocol">Archived</a> from the original on 28 January 2021<span class="reference-accessdate">. Retrieved <span class="nowrap">27 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=World+Resources+Institute&rft.atitle=Greenhouse+Gas+Protocol&rft_id=http%3A%2F%2Fwww.wri.org%2Four-work%2Fproject%2Fgreenhouse-gas-protocol&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPatel2021" class="citation web cs1">Patel, Sambhram (23 June 2021). <a rel="nofollow" class="external text" href="https://www.gobyinc.com/what-is-cdp-reporting/">"CDP reporting: What it is, how it creates value, and how to start"</a>. <i>Conservice ESG</i><span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Conservice+ESG&rft.atitle=CDP+reporting%3A+What+it+is%2C+how+it+creates+value%2C+and+how+to+start&rft.date=2021-06-23&rft.aulast=Patel&rft.aufirst=Sambhram&rft_id=https%3A%2F%2Fwww.gobyinc.com%2Fwhat-is-cdp-reporting%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSegal2021" class="citation web cs1">Segal, Mark (23 September 2021). <a rel="nofollow" class="external text" href="https://www.esgtoday.com/sbti-says-80-of-company-climate-commitments-are-not-science-based/">"SBTi Says 80% of Company Climate Commitments are not Science-Based"</a>. <i>ESG Today</i><span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ESG+Today&rft.atitle=SBTi+Says+80%25+of+Company+Climate+Commitments+are+not+Science-Based&rft.date=2021-09-23&rft.aulast=Segal&rft.aufirst=Mark&rft_id=https%3A%2F%2Fwww.esgtoday.com%2Fsbti-says-80-of-company-climate-commitments-are-not-science-based%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFUS_EPA2022" class="citation web cs1">US EPA, OAR (28 November 2022). <a rel="nofollow" class="external text" href="https://www.epa.gov/climateleadership/market-developments-around-climate-related-financial-disclosures">"Market Developments Around Climate-Related Financial Disclosures"</a>. <i>www.epa.gov</i><span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.epa.gov&rft.atitle=Market+Developments+Around+Climate-Related+Financial+Disclosures&rft.date=2022-11-28&rft.aulast=US+EPA&rft.aufirst=OAR&rft_id=https%3A%2F%2Fwww.epa.gov%2Fclimateleadership%2Fmarket-developments-around-climate-related-financial-disclosures&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGoldsteinEavis2022" class="citation news cs1">Goldstein, Matthew; Eavis, Peter (21 March 2022). <a rel="nofollow" class="external text" href="https://www.nytimes.com/2022/03/21/business/sec-climate-disclosure-rule.html">"The S.E.C. moves closer to enacting a sweeping climate disclosure rule"</a>. <i>The New York Times</i>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0362-4331">0362-4331</a><span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+New+York+Times&rft.atitle=The+S.E.C.+moves+closer+to+enacting+a+sweeping+climate+disclosure+rule.&rft.date=2022-03-21&rft.issn=0362-4331&rft.aulast=Goldstein&rft.aufirst=Matthew&rft.au=Eavis%2C+Peter&rft_id=https%3A%2F%2Fwww.nytimes.com%2F2022%2F03%2F21%2Fbusiness%2Fsec-climate-disclosure-rule.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-natlawreview.com-16"><span class="mw-cite-backlink">^ <a href="#cite_ref-natlawreview.com_16-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-natlawreview.com_16-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.natlawreview.com/article/emerging-eu-esg-requirements-transatlantic-implications-multinational-companies">"Emerging EU ESG Requirements: Transatlantic Implications for Multinational Companies"</a>. <i>The National Law Review</i><span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+National+Law+Review&rft.atitle=Emerging+EU+ESG+Requirements%3A+Transatlantic+Implications+for+Multinational+Companies&rft_id=https%3A%2F%2Fwww.natlawreview.com%2Farticle%2Femerging-eu-esg-requirements-transatlantic-implications-multinational-companies&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-FOOTNOTELoPucki2022409-17"><span class="mw-cite-backlink">^ <a href="#cite_ref-FOOTNOTELoPucki2022409_17-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-FOOTNOTELoPucki2022409_17-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a href="#CITEREFLoPucki2022">LoPucki 2022</a>, p. 409.</span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.cdp.net/en/companies/companies-scores">"A List companies"</a>. <i>www.cdp.net</i><span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.cdp.net&rft.atitle=A+List+companies&rft_id=https%3A%2F%2Fwww.cdp.net%2Fen%2Fcompanies%2Fcompanies-scores&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><i>The Greenhouse Gas Protocol</i>. USA: World Resources Institute and World Business Council for Sustainable Development. 2004. p. 11. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/1-56973-568-9" title="Special:BookSources/1-56973-568-9"><bdi>1-56973-568-9</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Greenhouse+Gas+Protocol&rft.place=USA&rft.pages=11&rft.pub=World+Resources+Institute+and+World+Business+Council+for+Sustainable+Development&rft.date=2004&rft.isbn=1-56973-568-9&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFKauffmannTébar_LessTeichmann2012" class="citation book cs1">Kauffmann, C; Tébar Less, C; Teichmann, D (2012). <i>Corporate Greenhouse Gas Emission Reporting: A Stocktaking of Government Schemes", OECD Working Papers on International Investment, 2012/01</i>. OECD Working Papers on International Investment. OECD Publishing. p. 27. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1787%2F5k97g3x674lq-en">10.1787/5k97g3x674lq-en</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Corporate+Greenhouse+Gas+Emission+Reporting%3A+A+Stocktaking+of+Government+Schemes%22%2C+OECD+Working+Papers+on+International+Investment%2C+2012%2F01&rft.series=OECD+Working+Papers+on+International+Investment&rft.pages=27&rft.pub=OECD+Publishing&rft.date=2012&rft_id=info%3Adoi%2F10.1787%2F5k97g3x674lq-en&rft.aulast=Kauffmann&rft.aufirst=C&rft.au=T%C3%A9bar+Less%2C+C&rft.au=Teichmann%2C+D&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><a rel="nofollow" class="external text" href="https://www.oecd.org/daf/inv/mne/Report-on-Climate-change-disclosure-in-G20-countries.pdf"><i>Climate Change Disclosure in G20 Countries-Stocktaking of corporate reporting schemes</i></a> <span class="cs1-format">(PDF)</span>. Paris: OECD. 2015. pp. 16–17.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Climate+Change+Disclosure+in+G20+Countries-Stocktaking+of+corporate+reporting+schemes&rft.place=Paris&rft.pages=16-17&rft.pub=OECD&rft.date=2015&rft_id=https%3A%2F%2Fwww.oecd.org%2Fdaf%2Finv%2Fmne%2FReport-on-Climate-change-disclosure-in-G20-countries.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSinghLongendyke2015" class="citation web cs1">Singh, Neelam; Longendyke, Lindsey (27 May 2015). <a rel="nofollow" class="external text" href="https://www.wri.org/insights/global-look-mandatory-greenhouse-gas-reporting-programs">"A Global Look at Mandatory Greenhouse Gas Reporting Programs"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=A+Global+Look+at+Mandatory+Greenhouse+Gas+Reporting+Programs&rft.date=2015-05-27&rft.aulast=Singh&rft.aufirst=Neelam&rft.au=Longendyke%2C+Lindsey&rft_id=https%3A%2F%2Fwww.wri.org%2Finsights%2Fglobal-look-mandatory-greenhouse-gas-reporting-programs&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.carbontrust.com/news-and-insights/insights/secr-explained-streamlined-energy-carbon-reporting-framework-for-uk">"SECR explained: Streamlined Energy & Carbon Reporting framework for UK business"</a>. <i>Carbon Trust</i>. 20 April 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Carbon+Trust&rft.atitle=SECR+explained%3A+Streamlined+Energy+%26+Carbon+Reporting+framework+for+UK+business&rft.date=2019-04-20&rft_id=https%3A%2F%2Fwww.carbontrust.com%2Fnews-and-insights%2Finsights%2Fsecr-explained-streamlined-energy-carbon-reporting-framework-for-uk&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/publications/environmental-reporting-guidelines-including-mandatory-greenhouse-gas-emissions-reporting-guidance">"Environmental reporting guidelines: including Streamlined Energy and Carbon Reporting requirements"</a>. <i>GOV.UK</i>. 29 March 2019. pp. 26–27<span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=GOV.UK&rft.atitle=Environmental+reporting+guidelines%3A+including+Streamlined+Energy+and+Carbon+Reporting+requirements&rft.pages=26-27&rft.date=2019-03-29&rft_id=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fenvironmental-reporting-guidelines-including-mandatory-greenhouse-gas-emissions-reporting-guidance&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFUS_EPA2014" class="citation web cs1">US EPA, OAR (22 September 2014). <a rel="nofollow" class="external text" href="https://www.epa.gov/ghgreporting/learn-about-greenhouse-gas-reporting-program-ghgrp">"Learn About the Greenhouse Gas Reporting Program (GHGRP)"</a>. <i>www.epa.gov</i><span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.epa.gov&rft.atitle=Learn+About+the+Greenhouse+Gas+Reporting+Program+%28GHGRP%29&rft.date=2014-09-22&rft.aulast=US+EPA&rft.aufirst=OAR&rft_id=https%3A%2F%2Fwww.epa.gov%2Fghgreporting%2Flearn-about-greenhouse-gas-reporting-program-ghgrp&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFColvinDavisPowell" class="citation web cs1">Colvin, D; Davis, K; Powell, B. <a rel="nofollow" class="external text" href="https://www.foxrothschild.com/publications/deep-dive-ghg-reporting-under-the-secs-proposed-climate-related-disclosure-rule">"Deep Dive: GHG Reporting Under the SEC's Proposed Climate-Related Disclosure Rule"</a>. <i>Fox Rothschild</i><span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Fox+Rothschild&rft.atitle=Deep+Dive%3A+GHG+Reporting+Under+the+SEC%27s+Proposed+Climate-Related+Disclosure+Rule&rft.aulast=Colvin&rft.aufirst=D&rft.au=Davis%2C+K&rft.au=Powell%2C+B&rft_id=https%3A%2F%2Fwww.foxrothschild.com%2Fpublications%2Fdeep-dive-ghg-reporting-under-the-secs-proposed-climate-related-disclosure-rule&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-27">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://asia.nikkei.com/Spotlight/Environment/Climate-Change/Japan-to-require-4-000-companies-to-disclose-climate-risks">"Japan to require 4,000 companies to disclose climate risks"</a>. <i>Nikkei Asia</i><span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Nikkei+Asia&rft.atitle=Japan+to+require+4%2C000+companies+to+disclose+climate+risks&rft_id=https%3A%2F%2Fasia.nikkei.com%2FSpotlight%2FEnvironment%2FClimate-Change%2FJapan-to-require-4-000-companies-to-disclose-climate-risks&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.sustainability.gov/federalsustainabilityplan/fed-supplier-rule.html">"Federal Supplier Climate Risks and Resilience Proposed Rule | Office of the Federal Chief Sustainability Officer"</a>. <i>www.sustainability.gov</i><span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.sustainability.gov&rft.atitle=Federal+Supplier+Climate+Risks+and+Resilience+Proposed+Rule+%7C+Office+of+the+Federal+Chief+Sustainability+Officer&rft_id=https%3A%2F%2Fwww.sustainability.gov%2Ffederalsustainabilityplan%2Ffed-supplier-rule.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMooney2022" class="citation web cs1">Mooney, Clair (10 August 2022). <a rel="nofollow" class="external text" href="https://www.thefis.org/2022/08/10/taking-account-of-carbon-reduction-plans-in-the-procurement-of-major-government-contracts/">"Taking account of carbon reduction plans in the procurement of major government contracts"</a>. <i>FIS</i><span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=FIS&rft.atitle=Taking+account+of+carbon+reduction+plans+in+the+procurement+of+major+government+contracts&rft.date=2022-08-10&rft.aulast=Mooney&rft.aufirst=Clair&rft_id=https%3A%2F%2Fwww.thefis.org%2F2022%2F08%2F10%2Ftaking-account-of-carbon-reduction-plans-in-the-procurement-of-major-government-contracts%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAgency" class="citation web cs1">Agency, Environmental Protection. <a rel="nofollow" class="external text" href="https://www.epa.ie/our-services/licensing/climate-change/eu-emissions-trading-system-/">"EU Emissions Trading System"</a>. <i>www.epa.ie</i><span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.epa.ie&rft.atitle=EU+Emissions+Trading+System&rft.aulast=Agency&rft.aufirst=Environmental+Protection&rft_id=https%3A%2F%2Fwww.epa.ie%2Four-services%2Flicensing%2Fclimate-change%2Feu-emissions-trading-system-%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-31">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLam2022" class="citation web cs1">Lam, Austin (3 December 2022). <a rel="nofollow" class="external text" href="https://earth.org/what-is-emissions-trading-scheme/">"What is an Emissions Trading Scheme and How Does It Work?"</a>. <i>Earth.Org</i><span class="reference-accessdate">. Retrieved <span class="nowrap">27 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Earth.Org&rft.atitle=What+is+an+Emissions+Trading+Scheme+and+How+Does+It+Work%3F&rft.date=2022-12-03&rft.aulast=Lam&rft.aufirst=Austin&rft_id=https%3A%2F%2Fearth.org%2Fwhat-is-emissions-trading-scheme%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-32">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><a rel="nofollow" class="external text" href="https://ec.europa.eu/info/funding-tenders/opportunities/docs/2021-2027/innovfund/wp-call/call-annex_c_innovfund-lsc-2020-two-stage_en.pdf"><i>Innovation Fund (InnovFund) Call for proposals - Annex C: Methodology for calculation of GHG emission avoidance</i></a> <span class="cs1-format">(PDF)</span>. European Commission. 2021. p. 29<span class="reference-accessdate">. Retrieved <span class="nowrap">27 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Innovation+Fund+%28InnovFund%29+Call+for+proposals+-+Annex+C%3A+Methodology+for+calculation+of+GHG+emission+avoidance&rft.pages=29&rft.pub=European+Commission&rft.date=2021&rft_id=https%3A%2F%2Fec.europa.eu%2Finfo%2Ffunding-tenders%2Fopportunities%2Fdocs%2F2021-2027%2Finnovfund%2Fwp-call%2Fcall-annex_c_innovfund-lsc-2020-two-stage_en.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-33">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://ghgprotocol.org/corporate-standard">"Corporate Standard - Greenhouse Gas Protocol"</a>. <i>ghgprotocol.org</i>. p. 4<span class="reference-accessdate">. Retrieved <span class="nowrap">14 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ghgprotocol.org&rft.atitle=Corporate+Standard+-+Greenhouse+Gas+Protocol&rft.pages=4&rft_id=https%3A%2F%2Fghgprotocol.org%2Fcorporate-standard&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.c2es.org/content/california-cap-and-trade/">"California Cap and Trade"</a>. <i>Center for Climate and Energy Solutions</i><span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Center+for+Climate+and+Energy+Solutions&rft.atitle=California+Cap+and+Trade&rft_id=https%3A%2F%2Fwww.c2es.org%2Fcontent%2Fcalifornia-cap-and-trade%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-35">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://wwf.panda.org/wwf_news/?126700/A-Comparison-of-Carbon-Offset-Standards-Making-Sense-of-the-Voluntary-Carbon-Market">"A Comparison of Carbon Offset Standards - Making Sense of the Voluntary Carbon Market"</a>. <i>wwf.panda.org</i>. pp. 49–53<span class="reference-accessdate">. Retrieved <span class="nowrap">16 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=wwf.panda.org&rft.atitle=A+Comparison+of+Carbon+Offset+Standards+-+Making+Sense+of+the+Voluntary+Carbon+Market&rft.pages=49-53&rft_id=https%3A%2F%2Fwwf.panda.org%2Fwwf_news%2F%3F126700%2FA-Comparison-of-Carbon-Offset-Standards-Making-Sense-of-the-Voluntary-Carbon-Market&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-36">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://redd.mma.gov.br/en/measuring-reporting-and-verifying-mrv-redd-results">"Measuring, Reporting and Verifying (MRV) REDD+ results"</a>. <i>redd.mma.gov.br</i><span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=redd.mma.gov.br&rft.atitle=Measuring%2C+Reporting+and+Verifying+%28MRV%29+REDD%2B+results&rft_id=http%3A%2F%2Fredd.mma.gov.br%2Fen%2Fmeasuring-reporting-and-verifying-mrv-redd-results&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-37">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.oxfordenergy.org/publications/article-6-and-voluntary-carbon-markets/">"Article 6 and Voluntary Carbon Markets"</a>. <i>Oxford Institute for Energy Studies</i><span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Oxford+Institute+for+Energy+Studies&rft.atitle=Article+6+and+Voluntary+Carbon+Markets&rft_id=https%3A%2F%2Fwww.oxfordenergy.org%2Fpublications%2Farticle-6-and-voluntary-carbon-markets%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-38"><span class="mw-cite-backlink"><b><a href="#cite_ref-38">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://guidance.cdp.net/en/guidance?cid=18&ctype=theme&idtype=ThemeID&incchild=1&microsite=0&otype=Guidance&tags=TAG-13072,TAG-605,TAG-599">"CDP Climate Change 2021 Reporting Guidance"</a>. <i>guidance.cdp.net</i>. Section C.5.2<span class="reference-accessdate">. Retrieved <span class="nowrap">16 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=guidance.cdp.net&rft.atitle=CDP+Climate+Change+2021+Reporting+Guidance&rft.pages=Section+C.5.2&rft_id=https%3A%2F%2Fguidance.cdp.net%2Fen%2Fguidance%3Fcid%3D18%26ctype%3Dtheme%26idtype%3DThemeID%26incchild%3D1%26microsite%3D0%26otype%3DGuidance%26tags%3DTAG-13072%2CTAG-605%2CTAG-599&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-39"><span class="mw-cite-backlink"><b><a href="#cite_ref-39">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://ghgprotocol.org/about-us">"About Us"</a>. <i>Greenhouse Gas Protocol</i><span class="reference-accessdate">. Retrieved <span class="nowrap">16 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Greenhouse+Gas+Protocol&rft.atitle=About+Us&rft_id=https%3A%2F%2Fghgprotocol.org%2Fabout-us&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text"><a href="#CITEREFScience_Based_Targets_Initiative2021">Science Based Targets Initiative 2021</a>, p. 2</span> </li> <li id="cite_note-:4-41"><span class="mw-cite-backlink">^ <a href="#cite_ref-:4_41-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:4_41-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-:4_41-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-:4_41-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-:4_41-4"><sup><i><b>e</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><i>Guidance on Metrics, Targets, and Transition Plans</i>. Task Force on Climate-related Financial Disclosures. 2021. P 15.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Guidance+on+Metrics%2C+Targets%2C+and+Transition+Plans&rft.pages=P+15&rft.pub=Task+Force+on+Climate-related+Financial+Disclosures&rft.date=2021&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-42"><span class="mw-cite-backlink"><b><a href="#cite_ref-42">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRypdahlPaciornikEgglestonGoodwin2006" class="citation book cs1">Rypdahl, Kristin; Paciornik, N.; Eggleston, S.; Goodwin, J.; Irving, W.; Penman, J.; Woodfield, M. (2006). <a rel="nofollow" class="external text" href="https://www.ipcc-nggip.iges.or.jp/public/2006gl/pdf/1_Volume1/V1_1_Ch1_Introduction.pdf">"Chapter 1 - Introduction to the 2006 Guidelines"</a> <span class="cs1-format">(PDF)</span>. <a rel="nofollow" class="external text" href="https://www.ipcc-nggip.iges.or.jp/public/2006gl/vol1.html"><i>2006 IPCC Guidelines for National Greenhouse Gas Inventories</i></a>. International Panel on Climate Change. pp. 1.7 to 1.8<span class="reference-accessdate">. Retrieved <span class="nowrap">21 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Chapter+1+-+Introduction+to+the+2006+Guidelines&rft.btitle=2006+IPCC+Guidelines+for+National+Greenhouse+Gas+Inventories&rft.pages=1.7+to+1.8&rft.pub=International+Panel+on+Climate+Change&rft.date=2006&rft.aulast=Rypdahl&rft.aufirst=Kristin&rft.au=Paciornik%2C+N.&rft.au=Eggleston%2C+S.&rft.au=Goodwin%2C+J.&rft.au=Irving%2C+W.&rft.au=Penman%2C+J.&rft.au=Woodfield%2C+M.&rft_id=https%3A%2F%2Fwww.ipcc-nggip.iges.or.jp%2Fpublic%2F2006gl%2Fpdf%2F1_Volume1%2FV1_1_Ch1_Introduction.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-43"><span class="mw-cite-backlink"><b><a href="#cite_ref-43">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGillenwater2022" class="citation journal cs1">Gillenwater, Michael (2 January 2022). <a rel="nofollow" class="external text" href="https://doi.org/10.1080%2F17583004.2022.2135238">"Examining the impact of GHG accounting principles"</a>. <i>Carbon Management</i>. <b>13</b> (1): 550–553. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.1080%2F17583004.2022.2135238">10.1080/17583004.2022.2135238</a></span>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/1758-3004">1758-3004</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:253057499">253057499</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Carbon+Management&rft.atitle=Examining+the+impact+of+GHG+accounting+principles&rft.volume=13&rft.issue=1&rft.pages=550-553&rft.date=2022-01-02&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A253057499%23id-name%3DS2CID&rft.issn=1758-3004&rft_id=info%3Adoi%2F10.1080%2F17583004.2022.2135238&rft.aulast=Gillenwater&rft.aufirst=Michael&rft_id=https%3A%2F%2Fdoi.org%2F10.1080%252F17583004.2022.2135238&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-44"><span class="mw-cite-backlink"><b><a href="#cite_ref-44">^</a></b></span> <span class="reference-text"><a href="#CITEREFGreenhouse_Gas_Protocol_Corporate_Accounting2004">Greenhouse Gas Protocol Corporate Accounting 2004</a>, pp. 56, 65, 76</span> </li> <li id="cite_note-45"><span class="mw-cite-backlink"><b><a href="#cite_ref-45">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBrander2022" class="citation journal cs1">Brander, Matthew (2 January 2022). <a rel="nofollow" class="external text" href="https://doi.org/10.1080%2F17583004.2022.2088402">"The most important GHG accounting concept you may not have heard of: the attributional-consequential distinction"</a>. <i>Carbon Management</i>. <b>13</b> (1): 337–339. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.1080%2F17583004.2022.2088402">10.1080/17583004.2022.2088402</a></span>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/1758-3004">1758-3004</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:249904220">249904220</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Carbon+Management&rft.atitle=The+most+important+GHG+accounting+concept+you+may+not+have+heard+of%3A+the+attributional-consequential+distinction&rft.volume=13&rft.issue=1&rft.pages=337-339&rft.date=2022-01-02&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A249904220%23id-name%3DS2CID&rft.issn=1758-3004&rft_id=info%3Adoi%2F10.1080%2F17583004.2022.2088402&rft.aulast=Brander&rft.aufirst=Matthew&rft_id=https%3A%2F%2Fdoi.org%2F10.1080%252F17583004.2022.2088402&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-FOOTNOTELoPucki2022425–433-46"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTELoPucki2022425–433_46-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFLoPucki2022">LoPucki 2022</a>, pp. 425–433.</span> </li> <li id="cite_note-47"><span class="mw-cite-backlink"><b><a href="#cite_ref-47">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://guidance.cdp.net/en/guidance?cid=18&ctype=theme&idtype=ThemeID&incchild=1&microsite=0&otype=Guidance&tags=TAG-13072,TAG-605,TAG-599">"CDP Climate Change 2021 Reporting Guidance"</a>. <i>guidance.cdp.net</i>. Section C.5.2<span class="reference-accessdate">. Retrieved <span class="nowrap">16 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=guidance.cdp.net&rft.atitle=CDP+Climate+Change+2021+Reporting+Guidance&rft.pages=Section+C.5.2&rft_id=https%3A%2F%2Fguidance.cdp.net%2Fen%2Fguidance%3Fcid%3D18%26ctype%3Dtheme%26idtype%3DThemeID%26incchild%3D1%26microsite%3D0%26otype%3DGuidance%26tags%3DTAG-13072%2CTAG-605%2CTAG-599&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-48"><span class="mw-cite-backlink"><b><a href="#cite_ref-48">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://climate-pact.europa.eu/resources/climate-policy/ghg-protocol_en">"GHG Protocol"</a>. <i>climate-pact.europa.eu</i><span class="reference-accessdate">. Retrieved <span class="nowrap">27 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=climate-pact.europa.eu&rft.atitle=GHG+Protocol&rft_id=https%3A%2F%2Fclimate-pact.europa.eu%2Fresources%2Fclimate-policy%2Fghg-protocol_en&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-49"><span class="mw-cite-backlink"><b><a href="#cite_ref-49">^</a></b></span> <span class="reference-text"><a href="#CITEREFGreenhouse_Gas_Protocol_Corporate_Accounting2004">Greenhouse Gas Protocol Corporate Accounting 2004</a>, pp. 8–9</span> </li> <li id="cite_note-50"><span class="mw-cite-backlink"><b><a href="#cite_ref-50">^</a></b></span> <span class="reference-text"><a href="#CITEREFGreenhouse_Gas_Protocol_Corporate_Accounting2004">Greenhouse Gas Protocol Corporate Accounting 2004</a>, p. 27</span> </li> <li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</a></b></span> <span class="reference-text"><a href="#CITEREFGreenhouse_Gas_Protocol_Corporate_Accounting2004">Greenhouse Gas Protocol Corporate Accounting 2004</a>, pp. 27–29</span> </li> <li id="cite_note-52"><span class="mw-cite-backlink"><b><a href="#cite_ref-52">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSotos2015" class="citation book cs1">Sotos, Mary (2015). <a rel="nofollow" class="external text" href="https://ghgprotocol.org/sites/default/files/ghgp/standards/Scope%202%20Guidance_Final_0.pdf"><i>GHG Protocol Scope 2 Guidance</i></a> <span class="cs1-format">(PDF)</span>. World Resources Institute. p. 6. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-56973-850-4" title="Special:BookSources/978-1-56973-850-4"><bdi>978-1-56973-850-4</bdi></a><span class="reference-accessdate">. Retrieved <span class="nowrap">4 June</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=GHG+Protocol+Scope+2+Guidance&rft.pages=6&rft.pub=World+Resources+Institute&rft.date=2015&rft.isbn=978-1-56973-850-4&rft.aulast=Sotos&rft.aufirst=Mary&rft_id=https%3A%2F%2Fghgprotocol.org%2Fsites%2Fdefault%2Ffiles%2Fghgp%2Fstandards%2FScope%25202%2520Guidance_Final_0.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-53"><span class="mw-cite-backlink"><b><a href="#cite_ref-53">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.ghgprotocol.org/standards/scope-3-standard">"Corporate Value Chain (Scope 3) Accounting and Reporting Standard"</a>. <i>Greenhouse Gas Protocol</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20210131203838/https://ghgprotocol.org/standards/scope-3-standard">Archived</a> from the original on 31 January 2021<span class="reference-accessdate">. Retrieved <span class="nowrap">28 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Greenhouse+Gas+Protocol&rft.atitle=Corporate+Value+Chain+%28Scope+3%29+Accounting+and+Reporting+Standard&rft_id=http%3A%2F%2Fwww.ghgprotocol.org%2Fstandards%2Fscope-3-standard&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-54"><span class="mw-cite-backlink"><b><a href="#cite_ref-54">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.bloomberg.com/news/articles/2022-06-21/saudi-aramco-doesn-t-plan-to-cut-absolute-emissions-until-2035">"Aramco's Net-Zero Plan Will Have Net-Zero Impact Before 2035"</a>. <i>Bloomberg.com</i>. 21 June 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">28 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Bloomberg.com&rft.atitle=Aramco%27s+Net-Zero+Plan+Will+Have+Net-Zero+Impact+Before+2035&rft.date=2022-06-21&rft_id=https%3A%2F%2Fwww.bloomberg.com%2Fnews%2Farticles%2F2022-06-21%2Fsaudi-aramco-doesn-t-plan-to-cut-absolute-emissions-until-2035&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-55"><span class="mw-cite-backlink"><b><a href="#cite_ref-55">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation report cs1"><a rel="nofollow" class="external text" href="https://cdn.cdp.net/cdp-production/cms/guidance_docs/pdfs/000/003/504/original/CDP-technical-note-scope-3-relevance-by-sector.pdf?1649687608">CDP Technical Note: Relevance of Scope 3 Categories by Sector</a> <span class="cs1-format">(PDF)</span> (Report). Carbon Disclosure Project. 2022. p. 6<span class="reference-accessdate">. Retrieved <span class="nowrap">20 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=CDP+Technical+Note%3A+Relevance+of+Scope+3+Categories+by+Sector&rft.pages=6&rft.pub=Carbon+Disclosure+Project&rft.date=2022&rft_id=https%3A%2F%2Fcdn.cdp.net%2Fcdp-production%2Fcms%2Fguidance_docs%2Fpdfs%2F000%2F003%2F504%2Foriginal%2FCDP-technical-note-scope-3-relevance-by-sector.pdf%3F1649687608&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-56"><span class="mw-cite-backlink"><b><a href="#cite_ref-56">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBokern2022" class="citation web cs1">Bokern, D. (9 March 2022). <a rel="nofollow" class="external text" href="https://www.msci.com/www/blog-posts/reported-emission-footprints/03060866159">"Reported Emission Footprints: The Challenge is Real"</a>. <i>MSCI</i><span class="reference-accessdate">. Retrieved <span class="nowrap">22 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=MSCI&rft.atitle=Reported+Emission+Footprints%3A+The+Challenge+is+Real&rft.date=2022-03-09&rft.aulast=Bokern&rft.aufirst=D.&rft_id=https%3A%2F%2Fwww.msci.com%2Fwww%2Fblog-posts%2Freported-emission-footprints%2F03060866159&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-57"><span class="mw-cite-backlink"><b><a href="#cite_ref-57">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMolé2022" class="citation web cs1">Molé, P. (1 November 2022). <a rel="nofollow" class="external text" href="https://www.ehs.com/2022/11/issb-votes-to-include-scope-3-greenhouse-gas-ghg-emission-disclosures-in-updates-to-draft-standards/">"ISSB Votes to Include Scope 3 Greenhouse Gas (GHG) Emission Disclosures in Updates to Draft Standards"</a>. <i>VelocityEHS</i><span class="reference-accessdate">. Retrieved <span class="nowrap">22 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=VelocityEHS&rft.atitle=ISSB+Votes+to+Include+Scope+3+Greenhouse+Gas+%28GHG%29+Emission+Disclosures+in+Updates+to+Draft+Standards&rft.date=2022-11-01&rft.aulast=Mol%C3%A9&rft.aufirst=P.&rft_id=https%3A%2F%2Fwww.ehs.com%2F2022%2F11%2Fissb-votes-to-include-scope-3-greenhouse-gas-ghg-emission-disclosures-in-updates-to-draft-standards%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-58"><span class="mw-cite-backlink"><b><a href="#cite_ref-58">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBarrow2013" class="citation web cs1">Barrow, Martin; et al. (2013). <a rel="nofollow" class="external text" href="https://ghgprotocol.org/sites/default/files/standards_supporting/Intro_GHGP_Tech.pdf">"Technical Guidance for Calculating Scope 3 Emissions"</a> <span class="cs1-format">(PDF)</span>. <i>Greenhouse Gas Protocol</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20210807175828/https://ghgprotocol.org/sites/default/files/standards_supporting/Intro_GHGP_Tech.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on 7 August 2021<span class="reference-accessdate">. Retrieved <span class="nowrap">4 June</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Greenhouse+Gas+Protocol&rft.atitle=Technical+Guidance+for+Calculating+Scope+3+Emissions&rft.date=2013&rft.aulast=Barrow&rft.aufirst=Martin&rft_id=https%3A%2F%2Fghgprotocol.org%2Fsites%2Fdefault%2Ffiles%2Fstandards_supporting%2FIntro_GHGP_Tech.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-59"><span class="mw-cite-backlink"><b><a href="#cite_ref-59">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://ghgprotocol.org/land-sector-and-removals-guidance">"Land Sector and Removals Guidance"</a>. <i>Greenhouse Gas Protocol</i><span class="reference-accessdate">. Retrieved <span class="nowrap">16 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Greenhouse+Gas+Protocol&rft.atitle=Land+Sector+and+Removals+Guidance&rft_id=https%3A%2F%2Fghgprotocol.org%2Fland-sector-and-removals-guidance&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-60"><span class="mw-cite-backlink"><b><a href="#cite_ref-60">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://ghgprotocol.org/blog/standards-update-process-frequently-asked-questions">"Standards Update Process: Frequently Asked Questions"</a>. <i>GHG Protocol</i>. 1 June 2023<span class="reference-accessdate">. Retrieved <span class="nowrap">20 March</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=GHG+Protocol&rft.atitle=Standards+Update+Process%3A+Frequently+Asked+Questions&rft.date=2023-06-01&rft_id=https%3A%2F%2Fghgprotocol.org%2Fblog%2Fstandards-update-process-frequently-asked-questions&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-61"><span class="mw-cite-backlink"><b><a href="#cite_ref-61">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20140422232452/http://www.iso.org/iso/home/news_index/news_archive/news.htm?refid=Ref994">"New ISO 14064 standards provide tools for assessing and supporting greenhouse gas reduction and emissions trading"</a>. <i>ISO</i>. 3 March 2006. Archived from <a rel="nofollow" class="external text" href="http://www.iso.org/iso/home/news_index/news_archive/news.htm?refid=Ref994">the original</a> on 22 April 2014<span class="reference-accessdate">. Retrieved <span class="nowrap">29 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ISO&rft.atitle=New+ISO+14064+standards+provide+tools+for+assessing+and+supporting+greenhouse+gas+reduction+and+emissions+trading&rft.date=2006-03-03&rft_id=http%3A%2F%2Fwww.iso.org%2Fiso%2Fhome%2Fnews_index%2Fnews_archive%2Fnews.htm%3Frefid%3DRef994&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-FOOTNOTEGreen201015–16-62"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTEGreen201015–16_62-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFGreen2010">Green 2010</a>, pp. 15–16.</span> </li> <li id="cite_note-63"><span class="mw-cite-backlink"><b><a href="#cite_ref-63">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWintergreenDelaney2007" class="citation conference cs1">Wintergreen, J; Delaney, T (2007). <a rel="nofollow" class="external text" href="https://www3.epa.gov/ttnchie1/conference/ei16/session13/wintergreen.pdf"><i>ISO 14064, International Standard for GHG Emissions Inventories and Verification</i></a> <span class="cs1-format">(PDF)</span>. <a rel="nofollow" class="external text" href="https://www3.epa.gov/ttnchie1/conference/ei16/">16th Annual Emissions Inventory Conference</a>. Raleigh, NC: EPA<span class="reference-accessdate">. Retrieved <span class="nowrap">14 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=conference&rft.btitle=ISO+14064%2C+International+Standard+for+GHG+Emissions+Inventories+and+Verification&rft.place=Raleigh%2C+NC&rft.pub=EPA&rft.date=2007&rft.aulast=Wintergreen&rft.aufirst=J&rft.au=Delaney%2C+T&rft_id=https%3A%2F%2Fwww3.epa.gov%2Fttnchie1%2Fconference%2Fei16%2Fsession13%2Fwintergreen.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-64"><span class="mw-cite-backlink"><b><a href="#cite_ref-64">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.iso.org/iso/catalogue_detail?csnumber=38381">"ISO 14064-1:2006 - Greenhouse gases -- Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals"</a>. <i>www.iso.org</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170215160849/http://www.iso.org/iso/catalogue_detail?csnumber=38381">Archived</a> from the original on 15 February 2017<span class="reference-accessdate">. Retrieved <span class="nowrap">29 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.iso.org&rft.atitle=ISO+14064-1%3A2006+-+Greenhouse+gases+--+Part+1%3A+Specification+with+guidance+at+the+organization+level+for+quantification+and+reporting+of+greenhouse+gas+emissions+and+removals&rft_id=http%3A%2F%2Fwww.iso.org%2Fiso%2Fcatalogue_detail%3Fcsnumber%3D38381&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-65"><span class="mw-cite-backlink"><b><a href="#cite_ref-65">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.iso.org/iso/catalogue_detail?csnumber=38700">"ISO 14064-3:2006 - Greenhouse gases -- Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions"</a>. <i>www.iso.org</i>. 9 December 2015. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170110135247/http://www.iso.org/iso/catalogue_detail?csnumber=38700">Archived</a> from the original on 10 January 2017<span class="reference-accessdate">. Retrieved <span class="nowrap">29 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.iso.org&rft.atitle=ISO+14064-3%3A2006+-+Greenhouse+gases+--+Part+3%3A+Specification+with+guidance+for+the+validation+and+verification+of+greenhouse+gas+assertions&rft.date=2015-12-09&rft_id=http%3A%2F%2Fwww.iso.org%2Fiso%2Fcatalogue_detail%3Fcsnumber%3D38700&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-66"><span class="mw-cite-backlink"><b><a href="#cite_ref-66">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://info.eco-act.com/hubfs/0%20-%20Downloads/PAS%202060/PAS%202060%20factsheet%20EN.pdf">"PAS 2060: The ideal standard for carbon neutrality"</a> <span class="cs1-format">(PDF)</span>. <i>ecoact</i><span class="reference-accessdate">. Retrieved <span class="nowrap">26 May</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ecoact&rft.atitle=PAS+2060%3A+The+ideal+standard+for+carbon+neutrality&rft_id=https%3A%2F%2Finfo.eco-act.com%2Fhubfs%2F0%2520-%2520Downloads%2FPAS%25202060%2FPAS%25202060%2520factsheet%2520EN.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-67"><span class="mw-cite-backlink"><b><a href="#cite_ref-67">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.epa.gov/sites/default/files/2017-12/documents/ghgrp_methodology_factsheet.pdf">"Greenhouse Gas Reporting Program: Emission Calculation Methodologies"</a> <span class="cs1-format">(PDF)</span>. <i>EPA</i><span class="reference-accessdate">. Retrieved <span class="nowrap">14 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=EPA&rft.atitle=Greenhouse+Gas+Reporting+Program%3A+Emission+Calculation+Methodologies&rft_id=https%3A%2F%2Fwww.epa.gov%2Fsites%2Fdefault%2Ffiles%2F2017-12%2Fdocuments%2Fghgrp_methodology_factsheet.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-68"><span class="mw-cite-backlink"><b><a href="#cite_ref-68">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://crsreports.congress.gov/product/pdf/IF/IF11754/4">"EPA's Greenhouse Gas Reporting Program"</a>. <i>Congressional Research Service</i>. November 2021<span class="reference-accessdate">. Retrieved <span class="nowrap">14 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Congressional+Research+Service&rft.atitle=EPA%27s+Greenhouse+Gas+Reporting+Program&rft.date=2021-11&rft_id=https%3A%2F%2Fcrsreports.congress.gov%2Fproduct%2Fpdf%2FIF%2FIF11754%2F4&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-69"><span class="mw-cite-backlink"><b><a href="#cite_ref-69">^</a></b></span> <span class="reference-text"><a href="#CITEREFGreenhouse_Gas_Protocol2021">Greenhouse Gas Protocol 2021</a>, p. 26</span> </li> <li id="cite_note-Greenhouse_Gas_Protocol_2021_10-70"><span class="mw-cite-backlink">^ <a href="#cite_ref-Greenhouse_Gas_Protocol_2021_10_70-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Greenhouse_Gas_Protocol_2021_10_70-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-Greenhouse_Gas_Protocol_2021_10_70-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><a href="#CITEREFGreenhouse_Gas_Protocol2021">Greenhouse Gas Protocol 2021</a>, p. 10</span> </li> <li id="cite_note-71"><span class="mw-cite-backlink"><b><a href="#cite_ref-71">^</a></b></span> <span class="reference-text"><a href="#CITEREFGreenhouse_Gas_Protocol2021">Greenhouse Gas Protocol 2021</a>, p. 39</span> </li> <li id="cite_note-72"><span class="mw-cite-backlink"><b><a href="#cite_ref-72">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFUSA2015" class="citation web cs1">USA, ICLEI (12 June 2015). <a rel="nofollow" class="external text" href="https://icleiusa.org/us-community-protocol/">"US Community Protocol"</a>. <i>icleiusa.org</i>. p. 8<span class="reference-accessdate">. Retrieved <span class="nowrap">16 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=icleiusa.org&rft.atitle=US+Community+Protocol&rft.pages=8&rft.date=2015-06-12&rft.aulast=USA&rft.aufirst=ICLEI&rft_id=https%3A%2F%2Ficleiusa.org%2Fus-community-protocol%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-73"><span class="mw-cite-backlink"><b><a href="#cite_ref-73">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFUSA2015" class="citation web cs1">USA, ICLEI (12 June 2015). <a rel="nofollow" class="external text" href="https://icleiusa.org/us-community-protocol/">"US Community Protocol"</a>. <i>icleiusa.org</i>. p. 17<span class="reference-accessdate">. Retrieved <span class="nowrap">16 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=icleiusa.org&rft.atitle=US+Community+Protocol&rft.pages=17&rft.date=2015-06-12&rft.aulast=USA&rft.aufirst=ICLEI&rft_id=https%3A%2F%2Ficleiusa.org%2Fus-community-protocol%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-:5-74"><span class="mw-cite-backlink">^ <a href="#cite_ref-:5_74-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:5_74-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-:5_74-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFUSA2015" class="citation web cs1">USA, ICLEI (12 June 2015). <a rel="nofollow" class="external text" href="https://icleiusa.org/us-community-protocol/">"US Community Protocol"</a>. <i>icleiusa.org</i>. p. 20<span class="reference-accessdate">. Retrieved <span class="nowrap">16 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=icleiusa.org&rft.atitle=US+Community+Protocol&rft.pages=20&rft.date=2015-06-12&rft.aulast=USA&rft.aufirst=ICLEI&rft_id=https%3A%2F%2Ficleiusa.org%2Fus-community-protocol%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-75"><span class="mw-cite-backlink"><b><a href="#cite_ref-75">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGurneyLiangRoestSong2021" class="citation journal cs1">Gurney, Kevin Robert; Liang, Jianming; Roest, Geoffrey; Song, Yang; Mueller, Kimberly; Lauvaux, Thomas (2 February 2021). <a rel="nofollow" class="external text" href="https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7854656">"Under-reporting of greenhouse gas emissions in U.S. cities"</a>. <i>Nature Communications</i>. <b>12</b> (1): 553. <a href="/wiki/Bibcode_(identifier)" class="mw-redirect" title="Bibcode (identifier)">Bibcode</a>:<a rel="nofollow" class="external text" href="https://ui.adsabs.harvard.edu/abs/2021NatCo..12..553G">2021NatCo..12..553G</a>. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.1038%2Fs41467-020-20871-0">10.1038/s41467-020-20871-0</a></span>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/2041-1723">2041-1723</a>. <a href="/wiki/PMC_(identifier)" class="mw-redirect" title="PMC (identifier)">PMC</a> <span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7854656">7854656</a></span>. <a href="/wiki/PMID_(identifier)" class="mw-redirect" title="PMID (identifier)">PMID</a> <a rel="nofollow" class="external text" href="https://pubmed.ncbi.nlm.nih.gov/33531471">33531471</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:231778063">231778063</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Nature+Communications&rft.atitle=Under-reporting+of+greenhouse+gas+emissions+in+U.S.+cities&rft.volume=12&rft.issue=1&rft.pages=553&rft.date=2021-02-02&rft_id=https%3A%2F%2Fwww.ncbi.nlm.nih.gov%2Fpmc%2Farticles%2FPMC7854656%23id-name%3DPMC&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A231778063%23id-name%3DS2CID&rft_id=info%3Abibcode%2F2021NatCo..12..553G&rft.issn=2041-1723&rft_id=info%3Adoi%2F10.1038%2Fs41467-020-20871-0&rft_id=info%3Apmid%2F33531471&rft.aulast=Gurney&rft.aufirst=Kevin+Robert&rft.au=Liang%2C+Jianming&rft.au=Roest%2C+Geoffrey&rft.au=Song%2C+Yang&rft.au=Mueller%2C+Kimberly&rft.au=Lauvaux%2C+Thomas&rft_id=https%3A%2F%2Fwww.ncbi.nlm.nih.gov%2Fpmc%2Farticles%2FPMC7854656&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-76"><span class="mw-cite-backlink"><b><a href="#cite_ref-76">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWiltshireDoust2013" class="citation book cs1">Wiltshire, Jeremy; Doust, Michael (2013). "Preview". <a rel="nofollow" class="external text" href="https://webstore.ansi.org/preview-pages/BSI/preview_30300817.pdf"><i>PAS 2070:2013 - Specification for the assessment of greenhouse gas emissions of a city</i></a> <span class="cs1-format">(PDF)</span>. BSI Standards Limited. p. iii. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-580-86536-7" title="Special:BookSources/978-0-580-86536-7"><bdi>978-0-580-86536-7</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Preview&rft.btitle=PAS+2070%3A2013+-+Specification+for+the+assessment+of+greenhouse+gas+emissions+of+a+city&rft.pages=iii&rft.pub=BSI+Standards+Limited&rft.date=2013&rft.isbn=978-0-580-86536-7&rft.aulast=Wiltshire&rft.aufirst=Jeremy&rft.au=Doust%2C+Michael&rft_id=https%3A%2F%2Fwebstore.ansi.org%2Fpreview-pages%2FBSI%2Fpreview_30300817.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-77"><span class="mw-cite-backlink"><b><a href="#cite_ref-77">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20230710154522/https://www.c40.org/wp-content/uploads/2021/08/2270_C40_CBE_MainReport_250719.original.pdf"><i>The Future of Urban Consumption in a 1.5°C World</i></a> <span class="cs1-format">(PDF)</span>. C40 Cities. 2019. fig.3, p.40. Archived from <a rel="nofollow" class="external text" href="https://www.c40.org/wp-content/uploads/2021/08/2270_C40_CBE_MainReport_250719.original.pdf">the original</a> <span class="cs1-format">(PDF)</span> on 10 July 2023<span class="reference-accessdate">. Retrieved <span class="nowrap">18 February</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Future+of+Urban+Consumption+in+a+1.5%C2%B0C+World&rft.pages=fig.3%2C+p.40&rft.pub=C40+Cities&rft.date=2019&rft_id=https%3A%2F%2Fwww.c40.org%2Fwp-content%2Fuploads%2F2021%2F08%2F2270_C40_CBE_MainReport_250719.original.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-:6-78"><span class="mw-cite-backlink">^ <a href="#cite_ref-:6_78-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:6_78-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFDe_SchryverZampori2022" class="citation web cs1">De Schryver, An; Zampori, Luca (January 2022). <a rel="nofollow" class="external text" href="https://pre-sustainability.com/articles/product-carbon-footprint-standards-which-standard-to-choose/">"Product Carbon Footprint standards: which one to choose?"</a>. <i>PRé Sustainability</i><span class="reference-accessdate">. Retrieved <span class="nowrap">17 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=PR%C3%A9+Sustainability&rft.atitle=Product+Carbon+Footprint+standards%3A+which+one+to+choose%3F&rft.date=2022-01&rft.aulast=De+Schryver&rft.aufirst=An&rft.au=Zampori%2C+Luca&rft_id=https%3A%2F%2Fpre-sustainability.com%2Farticles%2Fproduct-carbon-footprint-standards-which-standard-to-choose%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-79"><span class="mw-cite-backlink"><b><a href="#cite_ref-79">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBhatiaCummisDrauckerRich" class="citation web cs1">Bhatia, Pankaj; Cummis, Cynthia; Draucker, Laura; Rich, David; Lahd, Holly; Brown, Andrea. <a rel="nofollow" class="external text" href="https://ghgprotocol.org/sites/default/files/standards/Product-Life-Cycle-Accounting-Reporting-Standard_041613.pdf">"Product Standard Greenhouse Gas Protocol"</a> <span class="cs1-format">(PDF)</span>. <i>Greenhouse Gas Protocol</i>. p. 6<span class="reference-accessdate">. Retrieved <span class="nowrap">17 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Greenhouse+Gas+Protocol&rft.atitle=Product+Standard+Greenhouse+Gas+Protocol&rft.pages=6&rft.aulast=Bhatia&rft.aufirst=Pankaj&rft.au=Cummis%2C+Cynthia&rft.au=Draucker%2C+Laura&rft.au=Rich%2C+David&rft.au=Lahd%2C+Holly&rft.au=Brown%2C+Andrea&rft_id=https%3A%2F%2Fghgprotocol.org%2Fsites%2Fdefault%2Ffiles%2Fstandards%2FProduct-Life-Cycle-Accounting-Reporting-Standard_041613.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-80"><span class="mw-cite-backlink"><b><a href="#cite_ref-80">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBhatiaCummisDrauckerRich" class="citation web cs1">Bhatia, Pankaj; Cummis, Cynthia; Draucker, Laura; Rich, David; Lahd, Holly; Brown, Andrea. <a rel="nofollow" class="external text" href="https://ghgprotocol.org/product-standard">"Product Standard Greenhouse Gas Protocol"</a>. <i>ghgprotocol.org</i>. p. 19<span class="reference-accessdate">. Retrieved <span class="nowrap">17 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ghgprotocol.org&rft.atitle=Product+Standard+Greenhouse+Gas+Protocol&rft.pages=19&rft.aulast=Bhatia&rft.aufirst=Pankaj&rft.au=Cummis%2C+Cynthia&rft.au=Draucker%2C+Laura&rft.au=Rich%2C+David&rft.au=Lahd%2C+Holly&rft.au=Brown%2C+Andrea&rft_id=https%3A%2F%2Fghgprotocol.org%2Fproduct-standard&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-Bhatia-81"><span class="mw-cite-backlink">^ <a href="#cite_ref-Bhatia_81-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Bhatia_81-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBhatiaCummisDrauckerRich" class="citation web cs1">Bhatia, Pankaj; Cummis, Cynthia; Draucker, Laura; Rich, David; Lahd, Holly; Brown, Andrea. <a rel="nofollow" class="external text" href="https://ghgprotocol.org/product-standard">"Product Standard Greenhouse Gas Protocol"</a>. <i>ghgprotocol.org</i>. p. 23<span class="reference-accessdate">. Retrieved <span class="nowrap">17 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ghgprotocol.org&rft.atitle=Product+Standard+Greenhouse+Gas+Protocol&rft.pages=23&rft.aulast=Bhatia&rft.aufirst=Pankaj&rft.au=Cummis%2C+Cynthia&rft.au=Draucker%2C+Laura&rft.au=Rich%2C+David&rft.au=Lahd%2C+Holly&rft.au=Brown%2C+Andrea&rft_id=https%3A%2F%2Fghgprotocol.org%2Fproduct-standard&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-82"><span class="mw-cite-backlink"><b><a href="#cite_ref-82">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBhatiaCummisDrauckerRich" class="citation web cs1">Bhatia, Pankaj; Cummis, Cynthia; Draucker, Laura; Rich, David; Lahd, Holly; Brown, Andrea. <a rel="nofollow" class="external text" href="https://ghgprotocol.org/product-standard">"Product Standard Greenhouse Gas Protocol"</a>. <i>ghgprotocol.org</i>. p. 36<span class="reference-accessdate">. Retrieved <span class="nowrap">17 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ghgprotocol.org&rft.atitle=Product+Standard+Greenhouse+Gas+Protocol&rft.pages=36&rft.aulast=Bhatia&rft.aufirst=Pankaj&rft.au=Cummis%2C+Cynthia&rft.au=Draucker%2C+Laura&rft.au=Rich%2C+David&rft.au=Lahd%2C+Holly&rft.au=Brown%2C+Andrea&rft_id=https%3A%2F%2Fghgprotocol.org%2Fproduct-standard&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-83"><span class="mw-cite-backlink"><b><a href="#cite_ref-83">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGallo" class="citation web cs1">Gallo, Iciar. <a rel="nofollow" class="external text" href="https://advisera.com/14001academy/blog/2017/05/30/what-is-iso-14067-2013-and-why-is-it-useful-for-carbon-footprint/">"ISO 14067 - What is it and why is it useful for carbon footprint?"</a>. <i>advisera.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">17 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=advisera.com&rft.atitle=ISO+14067+-+What+is+it+and+why+is+it+useful+for+carbon+footprint%3F&rft.aulast=Gallo&rft.aufirst=Iciar&rft_id=https%3A%2F%2Fadvisera.com%2F14001academy%2Fblog%2F2017%2F05%2F30%2Fwhat-is-iso-14067-2013-and-why-is-it-useful-for-carbon-footprint%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-84"><span class="mw-cite-backlink"><b><a href="#cite_ref-84">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMeinrenkenChenEsparzaIyer2020" class="citation journal cs1">Meinrenken, Christoph J.; Chen, Daniel; Esparza, Ricardo A.; Iyer, Venkat; Paridis, Sally P.; Prasad, Aruna; Whillas, Erika (10 April 2020). <a rel="nofollow" class="external text" href="https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7148294">"Carbon emissions embodied in product value chains and the role of Life Cycle Assessment in curbing them"</a>. <i>Scientific Reports</i>. <b>10</b> (1): 6184. <a href="/wiki/Bibcode_(identifier)" class="mw-redirect" title="Bibcode (identifier)">Bibcode</a>:<a rel="nofollow" class="external text" href="https://ui.adsabs.harvard.edu/abs/2020NatSR..10.6184M">2020NatSR..10.6184M</a>. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1038%2Fs41598-020-62030-x">10.1038/s41598-020-62030-x</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/2045-2322">2045-2322</a>. <a href="/wiki/PMC_(identifier)" class="mw-redirect" title="PMC (identifier)">PMC</a> <span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7148294">7148294</a></span>. <a href="/wiki/PMID_(identifier)" class="mw-redirect" title="PMID (identifier)">PMID</a> <a rel="nofollow" class="external text" href="https://pubmed.ncbi.nlm.nih.gov/32277082">32277082</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Scientific+Reports&rft.atitle=Carbon+emissions+embodied+in+product+value+chains+and+the+role+of+Life+Cycle+Assessment+in+curbing+them&rft.volume=10&rft.issue=1&rft.pages=6184&rft.date=2020-04-10&rft_id=https%3A%2F%2Fwww.ncbi.nlm.nih.gov%2Fpmc%2Farticles%2FPMC7148294%23id-name%3DPMC&rft_id=info%3Abibcode%2F2020NatSR..10.6184M&rft_id=info%3Apmid%2F32277082&rft_id=info%3Adoi%2F10.1038%2Fs41598-020-62030-x&rft.issn=2045-2322&rft.aulast=Meinrenken&rft.aufirst=Christoph+J.&rft.au=Chen%2C+Daniel&rft.au=Esparza%2C+Ricardo+A.&rft.au=Iyer%2C+Venkat&rft.au=Paridis%2C+Sally+P.&rft.au=Prasad%2C+Aruna&rft.au=Whillas%2C+Erika&rft_id=https%3A%2F%2Fwww.ncbi.nlm.nih.gov%2Fpmc%2Farticles%2FPMC7148294&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-85"><span class="mw-cite-backlink"><b><a href="#cite_ref-85">^</a></b></span> <span class="reference-text"><a href="#CITEREFNICA2019">NICA 2019</a>, pp. 10–17</span> </li> <li id="cite_note-86"><span class="mw-cite-backlink"><b><a href="#cite_ref-86">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.offsetguide.org/understanding-carbon-offsets/carbon-offset-programs/protocols-standards/">"Protocols & Standards"</a>. <i>Carbon Offset Guide</i><span class="reference-accessdate">. Retrieved <span class="nowrap">20 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Carbon+Offset+Guide&rft.atitle=Protocols+%26+Standards&rft_id=https%3A%2F%2Fwww.offsetguide.org%2Funderstanding-carbon-offsets%2Fcarbon-offset-programs%2Fprotocols-standards%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-87"><span class="mw-cite-backlink"><b><a href="#cite_ref-87">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.offsetguide.org/understanding-carbon-offsets/carbon-offset-programs/voluntary-offset-programs/">"Voluntary Offset Programs"</a>. <i>Carbon Offset Guide</i><span class="reference-accessdate">. Retrieved <span class="nowrap">20 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Carbon+Offset+Guide&rft.atitle=Voluntary+Offset+Programs&rft_id=https%3A%2F%2Fwww.offsetguide.org%2Funderstanding-carbon-offsets%2Fcarbon-offset-programs%2Fvoluntary-offset-programs%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-88"><span class="mw-cite-backlink"><b><a href="#cite_ref-88">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFKollmusZinkPolycarp2008" class="citation report cs1">Kollmus, Anja; Zink, Helge; Polycarp, Clifford (2008). <a rel="nofollow" class="external text" href="https://wwfint.awsassets.panda.org/downloads/vcm_report_final.pdf">A Comparison of Carbon Offset Standards - Making Sense of the Voluntary Carbon Market</a> <span class="cs1-format">(PDF)</span> (Report). WWF Germany. pp. 11–12<span class="reference-accessdate">. Retrieved <span class="nowrap">20 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=A+Comparison+of+Carbon+Offset+Standards+-+Making+Sense+of+the+Voluntary+Carbon+Market&rft.pages=11-12&rft.pub=WWF+Germany&rft.date=2008&rft.aulast=Kollmus&rft.aufirst=Anja&rft.au=Zink%2C+Helge&rft.au=Polycarp%2C+Clifford&rft_id=https%3A%2F%2Fwwfint.awsassets.panda.org%2Fdownloads%2Fvcm_report_final.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-89"><span class="mw-cite-backlink"><b><a href="#cite_ref-89">^</a></b></span> <span class="reference-text"><a href="#CITEREFSEI-GHGMI2019">SEI-GHGMI 2019</a>, pp. 19–20</span> </li> <li id="cite_note-SEI-GHGMI_2019_18–31-90"><span class="mw-cite-backlink">^ <a href="#cite_ref-SEI-GHGMI_2019_18–31_90-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-SEI-GHGMI_2019_18–31_90-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a href="#CITEREFSEI-GHGMI2019">SEI-GHGMI 2019</a>, pp. 18–31</span> </li> <li id="cite_note-91"><span class="mw-cite-backlink"><b><a href="#cite_ref-91">^</a></b></span> <span class="reference-text"><a href="#CITEREFNICA2019">NICA 2019</a>, pp. 24–29</span> </li> <li id="cite_note-92"><span class="mw-cite-backlink"><b><a href="#cite_ref-92">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.iso.org/iso/catalogue_detail?csnumber=38382">"ISO 14064-2:2006 - Greenhouse gases -- Part 2: Specification with guidance at the project level for quantification, monitoring and reporting of greenhouse gas emission reductions or removal enhancements"</a>. <i>www.iso.org</i>. 9 December 2015. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170110172413/http://www.iso.org/iso/catalogue_detail?csnumber=38382">Archived</a> from the original on 10 January 2017<span class="reference-accessdate">. Retrieved <span class="nowrap">29 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.iso.org&rft.atitle=ISO+14064-2%3A2006+-+Greenhouse+gases+--+Part+2%3A+Specification+with+guidance+at+the+project+level+for+quantification%2C+monitoring+and+reporting+of+greenhouse+gas+emission+reductions+or+removal+enhancements&rft.date=2015-12-09&rft_id=http%3A%2F%2Fwww.iso.org%2Fiso%2Fcatalogue_detail%3Fcsnumber%3D38382&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-FOOTNOTEGreenhouse_Gas_Protocol_Project_Accounting200423–24-93"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTEGreenhouse_Gas_Protocol_Project_Accounting200423–24_93-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFGreenhouse_Gas_Protocol_Project_Accounting2004">Greenhouse Gas Protocol Project Accounting 2004</a>, pp. 23–24.</span> </li> <li id="cite_note-FOOTNOTEGreenhouse_Gas_Protocol_Project_Accounting20047-94"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTEGreenhouse_Gas_Protocol_Project_Accounting20047_94-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFGreenhouse_Gas_Protocol_Project_Accounting2004">Greenhouse Gas Protocol Project Accounting 2004</a>, p. 7.</span> </li> <li id="cite_note-95"><span class="mw-cite-backlink"><b><a href="#cite_ref-95">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://ghgprotocol.org/standards/project-protocol">"Project Protocol - Greenhouse Gas Protocol"</a>. <i>ghgprotocol.org</i><span class="reference-accessdate">. Retrieved <span class="nowrap">24 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ghgprotocol.org&rft.atitle=Project+Protocol+-+Greenhouse+Gas+Protocol&rft_id=https%3A%2F%2Fghgprotocol.org%2Fstandards%2Fproject-protocol&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-96"><span class="mw-cite-backlink"><b><a href="#cite_ref-96">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRichBhatiaFinneganLevin2014" class="citation report cs1">Rich, D.; Bhatia, P.; Finnegan, J.; Levin, K.; Mitra, A. (2014). <a rel="nofollow" class="external text" href="https://ghgprotocol.org/sites/default/files/standards/Policy%20and%20Action%20Standard.pdf">Greenhouse Gas Protocol - Policy and Action Standard</a> <span class="cs1-format">(PDF)</span> (Report). World Resources Institute<span class="reference-accessdate">. Retrieved <span class="nowrap">22 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Greenhouse+Gas+Protocol+-+Policy+and+Action+Standard&rft.pub=World+Resources+Institute&rft.date=2014&rft.aulast=Rich&rft.aufirst=D.&rft.au=Bhatia%2C+P.&rft.au=Finnegan%2C+J.&rft.au=Levin%2C+K.&rft.au=Mitra%2C+A.&rft_id=https%3A%2F%2Fghgprotocol.org%2Fsites%2Fdefault%2Ffiles%2Fstandards%2FPolicy%2520and%2520Action%2520Standard.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-97"><span class="mw-cite-backlink"><b><a href="#cite_ref-97">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation report cs1"><a rel="nofollow" class="external text" href="https://verra.org/wp-content/uploads/2022/12/vcs-standard-v4.4-final.pdf">VCS Standard</a> <span class="cs1-format">(PDF)</span> (Report). 4.4. Verra. 2022. p. 4<span class="reference-accessdate">. Retrieved <span class="nowrap">21 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=VCS+Standard&rft.series=4.4&rft.pages=4&rft.pub=Verra&rft.date=2022&rft_id=https%3A%2F%2Fverra.org%2Fwp-content%2Fuploads%2F2022%2F12%2Fvcs-standard-v4.4-final.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-98"><span class="mw-cite-backlink"><b><a href="#cite_ref-98">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://verra.org/methodologies-main/">"Methodologies"</a>. <i>Verra</i><span class="reference-accessdate">. Retrieved <span class="nowrap">24 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Verra&rft.atitle=Methodologies&rft_id=https%3A%2F%2Fverra.org%2Fmethodologies-main%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-99"><span class="mw-cite-backlink"><b><a href="#cite_ref-99">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.carbonfootprint.com/vcs.html">"carbonfootprint.com - Verified Carbon Standard (VCS) - Carbon Offsetting"</a>. <i>www.carbonfootprint.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">24 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.carbonfootprint.com&rft.atitle=carbonfootprint.com+-+Verified+Carbon+Standard+%28VCS%29+-+Carbon+Offsetting&rft_id=https%3A%2F%2Fwww.carbonfootprint.com%2Fvcs.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-100"><span class="mw-cite-backlink"><b><a href="#cite_ref-100">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://carbonplan.org/research/soil-depth-sampling">"Depth matters for soil carbon accounting – CarbonPlan"</a>. <i>carbonplan.org</i><span class="reference-accessdate">. Retrieved <span class="nowrap">10 June</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=carbonplan.org&rft.atitle=Depth+matters+for+soil+carbon+accounting+%E2%80%93+CarbonPlan&rft_id=https%3A%2F%2Fcarbonplan.org%2Fresearch%2Fsoil-depth-sampling&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-101"><span class="mw-cite-backlink"><b><a href="#cite_ref-101">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMichaelowaShishlovHochBofill2019" class="citation book cs1">Michaelowa, Axel; Shishlov, Igor; Hoch, Stephan; Bofill, Patricio; Espelage, Aglaja (2019). <a rel="nofollow" class="external text" href="https://www.nefco.int/wp-content/uploads/2019/05/NICA-Crediting-Mechanisms-Final-February-2019.pdf"><i>Overview and comparison of existing carbon crediting schemes</i></a> <span class="cs1-format">(PDF)</span>. Helsinki: Nordic Initiative for Cooperative Approaches (NICA) and Perspectives Climate Group Gmbh. p. 28.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Overview+and+comparison+of+existing+carbon+crediting+schemes&rft.place=Helsinki&rft.pages=28&rft.pub=Nordic+Initiative+for+Cooperative+Approaches+%28NICA%29+and+Perspectives+Climate+Group+Gmbh&rft.date=2019&rft.aulast=Michaelowa&rft.aufirst=Axel&rft.au=Shishlov%2C+Igor&rft.au=Hoch%2C+Stephan&rft.au=Bofill%2C+Patricio&rft.au=Espelage%2C+Aglaja&rft_id=https%3A%2F%2Fwww.nefco.int%2Fwp-content%2Fuploads%2F2019%2F05%2FNICA-Crediting-Mechanisms-Final-February-2019.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-102"><span class="mw-cite-backlink"><b><a href="#cite_ref-102">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMichaelowaShishlovHochBofill2019" class="citation book cs1">Michaelowa, Axel; Shishlov, Igor; Hoch, Stephan; Bofill, Patricio; Espelage, Aglaja (2019). <a rel="nofollow" class="external text" href="https://www.nefco.int/wp-content/uploads/2019/05/NICA-Crediting-Mechanisms-Final-February-2019.pdf"><i>Overview and comparison of existing carbon crediting schemes</i></a> <span class="cs1-format">(PDF)</span>. Helsinki: Nordic Initiative for Cooperative Approaches (NICA) and Perspectives Climate Group Gmbh. pp. 25–26.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Overview+and+comparison+of+existing+carbon+crediting+schemes&rft.place=Helsinki&rft.pages=25-26&rft.pub=Nordic+Initiative+for+Cooperative+Approaches+%28NICA%29+and+Perspectives+Climate+Group+Gmbh&rft.date=2019&rft.aulast=Michaelowa&rft.aufirst=Axel&rft.au=Shishlov%2C+Igor&rft.au=Hoch%2C+Stephan&rft.au=Bofill%2C+Patricio&rft.au=Espelage%2C+Aglaja&rft_id=https%3A%2F%2Fwww.nefco.int%2Fwp-content%2Fuploads%2F2019%2F05%2FNICA-Crediting-Mechanisms-Final-February-2019.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-103"><span class="mw-cite-backlink"><b><a href="#cite_ref-103">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBenchimolGillenwaterBroekhoff2022" class="citation book cs1">Benchimol, A.; Gillenwater, G.; Broekhoff, D. (2022). <a rel="nofollow" class="external text" href="https://www.offsetguide.org/wp-content/uploads/2022/05/FAQ-Green-Power-Purchasing-Claims-and-GHG-Accounting_05262022.pdf"><i>Frequently Asked Questions:Green Power Purchasing Claims and Greenhouse Gas Accountng</i></a> <span class="cs1-format">(PDF)</span>. Greenhouse Gas Management Institute and Stockholm Environmental Institute. p. 5<span class="reference-accessdate">. Retrieved <span class="nowrap">27 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Frequently+Asked+Questions%3AGreen+Power+Purchasing+Claims+and+Greenhouse+Gas+Accountng&rft.pages=5&rft.pub=Greenhouse+Gas+Management+Institute+and+Stockholm+Environmental+Institute&rft.date=2022&rft.aulast=Benchimol&rft.aufirst=A.&rft.au=Gillenwater%2C+G.&rft.au=Broekhoff%2C+D.&rft_id=https%3A%2F%2Fwww.offsetguide.org%2Fwp-content%2Fuploads%2F2022%2F05%2FFAQ-Green-Power-Purchasing-Claims-and-GHG-Accounting_05262022.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-104"><span class="mw-cite-backlink"><b><a href="#cite_ref-104">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.nrel.gov/docs/fy15osti/64558.pdf">"Renewable Electricity: How do you know you are using it?"</a> <span class="cs1-format">(PDF)</span>. <i>National Renewable Energy Lab</i><span class="reference-accessdate">. Retrieved <span class="nowrap">27 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=National+Renewable+Energy+Lab&rft.atitle=Renewable+Electricity%3A+How+do+you+know+you+are+using+it%3F&rft_id=https%3A%2F%2Fwww.nrel.gov%2Fdocs%2Ffy15osti%2F64558.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-105"><span class="mw-cite-backlink"><b><a href="#cite_ref-105">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCamille" class="citation web cs1">Camille, Bond. <a rel="nofollow" class="external text" href="https://www.scientificamerican.com/article/renewable-energy-credits-allow-companies-to-overstate-emissions-reductions/">"Renewable Energy Credits Allow Companies to Overstate Emissions Reductions"</a>. <i>Scientific American</i><span class="reference-accessdate">. Retrieved <span class="nowrap">27 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Scientific+American&rft.atitle=Renewable+Energy+Credits+Allow+Companies+to+Overstate+Emissions+Reductions&rft.aulast=Camille&rft.aufirst=Bond&rft_id=https%3A%2F%2Fwww.scientificamerican.com%2Farticle%2Frenewable-energy-credits-allow-companies-to-overstate-emissions-reductions%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-106"><span class="mw-cite-backlink"><b><a href="#cite_ref-106">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGillenwater2008" class="citation journal cs1">Gillenwater, Michael (June 2008). <a rel="nofollow" class="external text" href="https://doi.org/10.1016/j.enpol.2008.02.036">"Redefining RECs—Part 1: Untangling attributes and offsets"</a>. <i>Energy Policy</i>. <b>36</b> (6): 2109–2119. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1016%2Fj.enpol.2008.02.036">10.1016/j.enpol.2008.02.036</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0301-4215">0301-4215</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Energy+Policy&rft.atitle=Redefining+RECs%E2%80%94Part+1%3A+Untangling+attributes+and+offsets&rft.volume=36&rft.issue=6&rft.pages=2109-2119&rft.date=2008-06&rft_id=info%3Adoi%2F10.1016%2Fj.enpol.2008.02.036&rft.issn=0301-4215&rft.aulast=Gillenwater&rft.aufirst=Michael&rft_id=https%3A%2F%2Fdoi.org%2F10.1016%2Fj.enpol.2008.02.036&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-107"><span class="mw-cite-backlink"><b><a href="#cite_ref-107">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBranderGillenwaterAscui2018" class="citation journal cs1">Brander, Matthew; Gillenwater, Michael; Ascui, Francisco (January 2018). <a rel="nofollow" class="external text" href="https://doi.org/10.1016/j.enpol.2017.09.051">"Creative accounting: A critical perspective on the market-based method for reporting purchased electricity (scope 2) emissions"</a>. <i>Energy Policy</i>. <b>112</b>: 29–33. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1016%2Fj.enpol.2017.09.051">10.1016/j.enpol.2017.09.051</a>. <a href="/wiki/Hdl_(identifier)" class="mw-redirect" title="Hdl (identifier)">hdl</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://hdl.handle.net/20.500.11820%2Fd8211c17-9a4a-4459-b3fa-35fde7452a71">20.500.11820/d8211c17-9a4a-4459-b3fa-35fde7452a71</a></span>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0301-4215">0301-4215</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Energy+Policy&rft.atitle=Creative+accounting%3A+A+critical+perspective+on+the+market-based+method+for+reporting+purchased+electricity+%28scope+2%29+emissions&rft.volume=112&rft.pages=29-33&rft.date=2018-01&rft_id=info%3Ahdl%2F20.500.11820%2Fd8211c17-9a4a-4459-b3fa-35fde7452a71&rft.issn=0301-4215&rft_id=info%3Adoi%2F10.1016%2Fj.enpol.2017.09.051&rft.aulast=Brander&rft.aufirst=Matthew&rft.au=Gillenwater%2C+Michael&rft.au=Ascui%2C+Francisco&rft_id=https%3A%2F%2Fdoi.org%2F10.1016%2Fj.enpol.2017.09.051&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-108"><span class="mw-cite-backlink"><b><a href="#cite_ref-108">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSinghDamassaAlarcon-DiazSotos2014" class="citation book cs1">Singh, N.; Damassa, T.; Alarcon-Diaz, S.; Sotos, M. (2014). <a rel="nofollow" class="external text" href="https://files.wri.org/d8/s3fs-public/wri_ghg_inventories_final.pdf"><i>EXPLORING LINKAGES BETWEEN NATIONAL AND CORPORATE/FACILITY GREENHOUSE GAS INVENTORIES</i></a> <span class="cs1-format">(PDF)</span>. World Resources Institute. p. 11<span class="reference-accessdate">. Retrieved <span class="nowrap">27 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=EXPLORING+LINKAGES+BETWEEN+NATIONAL+AND+CORPORATE%2FFACILITY+GREENHOUSE+GAS+INVENTORIES&rft.pages=11&rft.pub=World+Resources+Institute&rft.date=2014&rft.aulast=Singh&rft.aufirst=N.&rft.au=Damassa%2C+T.&rft.au=Alarcon-Diaz%2C+S.&rft.au=Sotos%2C+M.&rft_id=https%3A%2F%2Ffiles.wri.org%2Fd8%2Fs3fs-public%2Fwri_ghg_inventories_final.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-109"><span class="mw-cite-backlink"><b><a href="#cite_ref-109">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFUS_EPA2017" class="citation web cs1">US EPA, OAR (23 October 2017). <a rel="nofollow" class="external text" href="https://www.epa.gov/air-emissions-inventories/plenary-2017-international-emissions-inventory-conference">"Plenary of 2017 International Emissions Inventory Conference"</a>. <i>www.epa.gov</i>. Presentation by Hong Chiu, Slide 8<span class="reference-accessdate">. Retrieved <span class="nowrap">27 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.epa.gov&rft.atitle=Plenary+of+2017+International+Emissions+Inventory+Conference&rft.pages=Presentation+by+Hong+Chiu%2C+Slide+8&rft.date=2017-10-23&rft.aulast=US+EPA&rft.aufirst=OAR&rft_id=https%3A%2F%2Fwww.epa.gov%2Fair-emissions-inventories%2Fplenary-2017-international-emissions-inventory-conference&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-110"><span class="mw-cite-backlink"><b><a href="#cite_ref-110">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFDarby2019" class="citation web cs1">Darby, Megan (16 September 2019). <a rel="nofollow" class="external text" href="https://www.climatechangenews.com/2019/09/16/net-zero-story-target-will-shape-future/">"Net zero: the story of the target that will shape our future"</a>. <i>Climate Home News</i><span class="reference-accessdate">. Retrieved <span class="nowrap">27 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Climate+Home+News&rft.atitle=Net+zero%3A+the+story+of+the+target+that+will+shape+our+future&rft.date=2019-09-16&rft.aulast=Darby&rft.aufirst=Megan&rft_id=https%3A%2F%2Fwww.climatechangenews.com%2F2019%2F09%2F16%2Fnet-zero-story-target-will-shape-future%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-111"><span class="mw-cite-backlink"><b><a href="#cite_ref-111">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://sciencebasedtargets.org/companies-taking-action">"Companies taking action"</a>. <i>Science Based Targets</i><span class="reference-accessdate">. Retrieved <span class="nowrap">27 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Science+Based+Targets&rft.atitle=Companies+taking+action&rft_id=https%3A%2F%2Fsciencebasedtargets.org%2Fcompanies-taking-action&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-112"><span class="mw-cite-backlink"><b><a href="#cite_ref-112">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://unfccc.int/climate-action/race-to-zero-campaign#Minimum-criteria-required-for-participation-in-the-Race-to-Zero-campaign">"Race to Net Zero Campaign"</a>. <i>United Nations:Climate Change</i><span class="reference-accessdate">. Retrieved <span class="nowrap">27 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=United+Nations%3AClimate+Change&rft.atitle=Race+to+Net+Zero+Campaign&rft_id=https%3A%2F%2Funfccc.int%2Fclimate-action%2Frace-to-zero-campaign%23Minimum-criteria-required-for-participation-in-the-Race-to-Zero-campaign&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-113"><span class="mw-cite-backlink"><b><a href="#cite_ref-113">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://sciencebasedtargets.org/net-zero">"The Net-Zero Standard"</a>. <i>Science Based Targets</i><span class="reference-accessdate">. Retrieved <span class="nowrap">27 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Science+Based+Targets&rft.atitle=The+Net-Zero+Standard&rft_id=https%3A%2F%2Fsciencebasedtargets.org%2Fnet-zero&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-114"><span class="mw-cite-backlink"><b><a href="#cite_ref-114">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://netzeroclimate.org/what-is-net-zero/getting-net-zero-right/">"Getting Net Zero Right"</a>. <i>Net Zero Climate</i><span class="reference-accessdate">. Retrieved <span class="nowrap">27 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Net+Zero+Climate&rft.atitle=Getting+Net+Zero+Right&rft_id=https%3A%2F%2Fnetzeroclimate.org%2Fwhat-is-net-zero%2Fgetting-net-zero-right%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-115"><span class="mw-cite-backlink"><b><a href="#cite_ref-115">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><a rel="nofollow" class="external text" href="https://sciencebasedtargets.org/resources/files/Net-Zero-Standard.pdf"><i>SBTi Corporate Net-Zero Standard</i></a> <span class="cs1-format">(PDF)</span>. 1.0. Science Based Targets Initiative. October 2021. p. 29<span class="reference-accessdate">. Retrieved <span class="nowrap">27 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=SBTi+Corporate+Net-Zero+Standard&rft.series=1.0&rft.pages=29&rft.pub=Science+Based+Targets+Initiative&rft.date=2021-10&rft_id=https%3A%2F%2Fsciencebasedtargets.org%2Fresources%2Ffiles%2FNet-Zero-Standard.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-116"><span class="mw-cite-backlink"><b><a href="#cite_ref-116">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.rolls-royce.com/~/media/Files/R/Rolls-Royce/documents/sustainability/Supplier-docs/CDP.pdf">"CDP"</a> <span class="cs1-format">(PDF)</span>. <a href="/wiki/Rolls-Royce_Holdings" title="Rolls-Royce Holdings">Rolls-Royce</a><span class="reference-accessdate">. Retrieved <span class="nowrap">17 April</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=CDP&rft.pub=Rolls-Royce&rft_id=https%3A%2F%2Fwww.rolls-royce.com%2F~%2Fmedia%2FFiles%2FR%2FRolls-Royce%2Fdocuments%2Fsustainability%2FSupplier-docs%2FCDP.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-117"><span class="mw-cite-backlink"><b><a href="#cite_ref-117">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.cdp.net/en/articles/media/cdp-reports-record-number-of-disclosures-and-unveils-new-strategy-to-help-further-tackle-climate-and-ecological-emergency">"CDP reports record number of disclosures and unveils new strategy to help further tackle climate and ecological emergency"</a><span class="reference-accessdate">. Retrieved <span class="nowrap">21 May</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=CDP+reports+record+number+of+disclosures+and+unveils+new+strategy+to+help+further+tackle+climate+and+ecological+emergency&rft_id=https%3A%2F%2Fwww.cdp.net%2Fen%2Farticles%2Fmedia%2Fcdp-reports-record-number-of-disclosures-and-unveils-new-strategy-to-help-further-tackle-climate-and-ecological-emergency&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-118"><span class="mw-cite-backlink"><b><a href="#cite_ref-118">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><a rel="nofollow" class="external text" href="https://cdn.cdp.net/cdp-production/cms/guidance_docs/pdfs/000/003/101/original/CDP_technical_note_-_Climate_transition_plans.pdf?1643994309"><i>CDP Technical Note: Reporting on Transition Plans</i></a> <span class="cs1-format">(PDF)</span>. CDP. 2022. p. 6<span class="reference-accessdate">. Retrieved <span class="nowrap">27 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=CDP+Technical+Note%3A+Reporting+on+Transition+Plans&rft.pages=6&rft.pub=CDP&rft.date=2022&rft_id=https%3A%2F%2Fcdn.cdp.net%2Fcdp-production%2Fcms%2Fguidance_docs%2Fpdfs%2F000%2F003%2F101%2Foriginal%2FCDP_technical_note_-_Climate_transition_plans.pdf%3F1643994309&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-FOOTNOTELoPucki2022450–452-119"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTELoPucki2022450–452_119-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFLoPucki2022">LoPucki 2022</a>, pp. 450–452.</span> </li> <li id="cite_note-120"><span class="mw-cite-backlink"><b><a href="#cite_ref-120">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCurryHellgrenRussellFraioli2022" class="citation book cs1">Curry, Tom; Hellgren, Luke; Russell, Pye; Fraioli, Sierra (2022). <a rel="nofollow" class="external text" href="https://cdn.catf.us/wp-content/uploads/2022/07/14094726/oilandgas_benchmarkingreport2022.pdf"><i>Benchmarking Methane and Other GHG Emissions Of Oil & Natural Gas Production in the United States</i></a> <span class="cs1-format">(PDF)</span>. Clean Air Task Force.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Benchmarking+Methane+and+Other+GHG+Emissions+Of+Oil+%26+Natural+Gas+Production+in+the+United+States&rft.pub=Clean+Air+Task+Force&rft.date=2022&rft.aulast=Curry&rft.aufirst=Tom&rft.au=Hellgren%2C+Luke&rft.au=Russell%2C+Pye&rft.au=Fraioli%2C+Sierra&rft_id=https%3A%2F%2Fcdn.catf.us%2Fwp-content%2Fuploads%2F2022%2F07%2F14094726%2Foilandgas_benchmarkingreport2022.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-121"><span class="mw-cite-backlink"><b><a href="#cite_ref-121">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFClifford2022" class="citation web cs1">Clifford, Catherine (14 July 2022). <a rel="nofollow" class="external text" href="https://www.cnbc.com/2022/07/14/hilcorp-exxon-mobil-conocophillips-are-top-greenhouse-gas-emitters.html">"Hilcorp Energy, Exxon Mobil and ConocoPhillips release the most greenhouse gasses among U.S. oil and gas companies"</a>. <i>CNBC</i><span class="reference-accessdate">. Retrieved <span class="nowrap">27 May</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=CNBC&rft.atitle=Hilcorp+Energy%2C+Exxon+Mobil+and+ConocoPhillips+release+the+most+greenhouse+gasses+among+U.S.+oil+and+gas+companies&rft.date=2022-07-14&rft.aulast=Clifford&rft.aufirst=Catherine&rft_id=https%3A%2F%2Fwww.cnbc.com%2F2022%2F07%2F14%2Fhilcorp-exxon-mobil-conocophillips-are-top-greenhouse-gas-emitters.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-122"><span class="mw-cite-backlink"><b><a href="#cite_ref-122">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation magazine cs1"><a rel="nofollow" class="external text" href="https://www.wired.co.uk/article/cdp-carbon-majors-report-2017">"Carbon emissions report says 100 companies to blame for 71% of greenhouse gases"</a>. <i>Wired UK</i>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/1357-0978">1357-0978</a><span class="reference-accessdate">. Retrieved <span class="nowrap">27 May</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Wired+UK&rft.atitle=Carbon+emissions+report+says+100+companies+to+blame+for+71%25+of+greenhouse+gases&rft.issn=1357-0978&rft_id=https%3A%2F%2Fwww.wired.co.uk%2Farticle%2Fcdp-carbon-majors-report-2017&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-123"><span class="mw-cite-backlink"><b><a href="#cite_ref-123">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.theguardian.com/sustainable-business/2017/jul/10/100-fossil-fuel-companies-investors-responsible-71-global-emissions-cdp-study-climate-change">"Just 100 companies responsible for 71% of global emissions, study says"</a>. <i>the Guardian</i>. 10 July 2017<span class="reference-accessdate">. Retrieved <span class="nowrap">29 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=the+Guardian&rft.atitle=Just+100+companies+responsible+for+71%25+of+global+emissions%2C+study+says&rft.date=2017-07-10&rft_id=http%3A%2F%2Fwww.theguardian.com%2Fsustainable-business%2F2017%2Fjul%2F10%2F100-fossil-fuel-companies-investors-responsible-71-global-emissions-cdp-study-climate-change&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-124"><span class="mw-cite-backlink"><b><a href="#cite_ref-124">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.cdp.net/en/companies/companies-scores">"A List companies"</a>. <i>www.cdp.net</i><span class="reference-accessdate">. Retrieved <span class="nowrap">29 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.cdp.net&rft.atitle=A+List+companies&rft_id=https%3A%2F%2Fwww.cdp.net%2Fen%2Fcompanies%2Fcompanies-scores&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-125"><span class="mw-cite-backlink"><b><a href="#cite_ref-125">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLee2021" class="citation web cs1">Lee, Jessica (7 September 2021). <a rel="nofollow" class="external text" href="https://www.snopes.com/fact-check/corporations-greenhouse-gas/">"Only 100 Corporations Responsible For Most of World's Greenhouse Gas Emissions?"</a>. <i>Snopes</i><span class="reference-accessdate">. Retrieved <span class="nowrap">30 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Snopes&rft.atitle=Only+100+Corporations+Responsible+For+Most+of+World%27s+Greenhouse+Gas+Emissions%3F&rft.date=2021-09-07&rft.aulast=Lee&rft.aufirst=Jessica&rft_id=https%3A%2F%2Fwww.snopes.com%2Ffact-check%2Fcorporations-greenhouse-gas%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-126"><span class="mw-cite-backlink"><b><a href="#cite_ref-126">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><a rel="nofollow" class="external text" href="https://www.oecd.org/daf/inv/mne/Report-on-Climate-change-disclosure-in-G20-countries.pdf"><i>Climate Change Disclosure in G20 Countries-Stocktaking of corporate reporting schemes</i></a> <span class="cs1-format">(PDF)</span>. Paris: OECD. 2015. p. 20.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Climate+Change+Disclosure+in+G20+Countries-Stocktaking+of+corporate+reporting+schemes&rft.place=Paris&rft.pages=20&rft.pub=OECD&rft.date=2015&rft_id=https%3A%2F%2Fwww.oecd.org%2Fdaf%2Finv%2Fmne%2FReport-on-Climate-change-disclosure-in-G20-countries.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-:0-127"><span class="mw-cite-backlink">^ <a href="#cite_ref-:0_127-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:0_127-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-:0_127-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-:0_127-3"><sup><i><b>d</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBaucklohKleinPiochSchiemann2022" class="citation journal cs1">Bauckloh, Tobias; Klein, Christian; Pioch, Thomas; Schiemann, Frank (29 March 2022). <a rel="nofollow" class="external text" href="https://doi.org/10.1177%2F10860266221083340">"Under Pressure? The Link Between Mandatory Climate Reporting and Firms' Carbon Performance"</a>. <i>Organization & Environment</i>. <b>36</b>: 126–149. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.1177%2F10860266221083340">10.1177/10860266221083340</a></span>. <a href="/wiki/Hdl_(identifier)" class="mw-redirect" title="Hdl (identifier)">hdl</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://hdl.handle.net/10419%2F250748">10419/250748</a></span>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/1086-0266">1086-0266</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Organization+%26+Environment&rft.atitle=Under+Pressure%3F+The+Link+Between+Mandatory+Climate+Reporting+and+Firms%27+Carbon+Performance&rft.volume=36&rft.pages=126-149&rft.date=2022-03-29&rft_id=info%3Ahdl%2F10419%2F250748&rft.issn=1086-0266&rft_id=info%3Adoi%2F10.1177%2F10860266221083340&rft.aulast=Bauckloh&rft.aufirst=Tobias&rft.au=Klein%2C+Christian&rft.au=Pioch%2C+Thomas&rft.au=Schiemann%2C+Frank&rft_id=https%3A%2F%2Fdoi.org%2F10.1177%252F10860266221083340&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-128"><span class="mw-cite-backlink"><b><a href="#cite_ref-128">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFFungO'rourke2000" class="citation journal cs1">Fung, Archon; O'rourke, Dara (1 February 2000). <a rel="nofollow" class="external text" href="https://doi.org/10.1007/s002679910009">"Reinventing Environmental Regulation from the Grassroots Up: Explaining and Expanding the Success of the Toxics Release Inventory"</a>. <i>Environmental Management</i>. <b>25</b> (2): 115–127. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1007%2Fs002679910009">10.1007/s002679910009</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/1432-1009">1432-1009</a>. <a href="/wiki/PMID_(identifier)" class="mw-redirect" title="PMID (identifier)">PMID</a> <a rel="nofollow" class="external text" href="https://pubmed.ncbi.nlm.nih.gov/10594186">10594186</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:12073503">12073503</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Environmental+Management&rft.atitle=Reinventing+Environmental+Regulation+from+the+Grassroots+Up%3A+Explaining+and+Expanding+the+Success+of+the+Toxics+Release+Inventory&rft.volume=25&rft.issue=2&rft.pages=115-127&rft.date=2000-02-01&rft.issn=1432-1009&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A12073503%23id-name%3DS2CID&rft_id=info%3Apmid%2F10594186&rft_id=info%3Adoi%2F10.1007%2Fs002679910009&rft.aulast=Fung&rft.aufirst=Archon&rft.au=O%27rourke%2C+Dara&rft_id=https%3A%2F%2Fdoi.org%2F10.1007%2Fs002679910009&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-129"><span class="mw-cite-backlink"><b><a href="#cite_ref-129">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBelkhirBernardAbdelgadir2017" class="citation journal cs1">Belkhir, Lotfi; Bernard, Sneha; Abdelgadir, Samih (1 January 2017). <a rel="nofollow" class="external text" href="https://doi.org/10.1108/MEQ-10-2015-0191">"Does GRI reporting impact environmental sustainability? A cross-industry analysis of CO<sub style="font-size: 80%;vertical-align: -0.35em">2</sub> emissions performance between GRI-reporting and non-reporting companies"</a>. <i>Management of Environmental Quality</i>. <b>28</b> (2): 138–155. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1108%2FMEQ-10-2015-0191">10.1108/MEQ-10-2015-0191</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/1477-7835">1477-7835</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Management+of+Environmental+Quality&rft.atitle=Does+GRI+reporting+impact+environmental+sustainability%3F+A+cross-industry+analysis+of+CO%3Csub+style%3D%22font-size%3A+80%25%3Bvertical-align%3A+-0.35em%22%3E2%3C%2Fsub%3E+emissions+performance+between+GRI-reporting+and+non-reporting+companies&rft.volume=28&rft.issue=2&rft.pages=138-155&rft.date=2017-01-01&rft_id=info%3Adoi%2F10.1108%2FMEQ-10-2015-0191&rft.issn=1477-7835&rft.aulast=Belkhir&rft.aufirst=Lotfi&rft.au=Bernard%2C+Sneha&rft.au=Abdelgadir%2C+Samih&rft_id=https%3A%2F%2Fdoi.org%2F10.1108%2FMEQ-10-2015-0191&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-130"><span class="mw-cite-backlink"><b><a href="#cite_ref-130">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHaqueNtim2017" class="citation journal cs1">Haque, Faizul; Ntim, Collins G (December 2017). <a rel="nofollow" class="external text" href="https://onlinelibrary.wiley.com/doi/10.1002/bse.2007">"Environmental Policy, Sustainable Development, Governance Mechanisms and Environmental Performance: Environmental Policy, Corporate Governance and Environmental Performance"</a>. <i>Business Strategy and the Environment</i>. <b>27</b> (3): 415–435. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1002%2Fbse.2007">10.1002/bse.2007</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:158331788">158331788</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Business+Strategy+and+the+Environment&rft.atitle=Environmental+Policy%2C+Sustainable+Development%2C+Governance+Mechanisms+and+Environmental+Performance%3A+Environmental+Policy%2C+Corporate+Governance+and+Environmental+Performance&rft.volume=27&rft.issue=3&rft.pages=415-435&rft.date=2017-12&rft_id=info%3Adoi%2F10.1002%2Fbse.2007&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A158331788%23id-name%3DS2CID&rft.aulast=Haque&rft.aufirst=Faizul&rft.au=Ntim%2C+Collins+G&rft_id=https%3A%2F%2Fonlinelibrary.wiley.com%2Fdoi%2F10.1002%2Fbse.2007&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-:7-131"><span class="mw-cite-backlink">^ <a href="#cite_ref-:7_131-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:7_131-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFYangMullerLiang2021" class="citation web cs1">Yang, Lavender; Muller, Nicholas; Liang, Pierre (16 September 2021). <a rel="nofollow" class="external text" href="https://corpgov.law.harvard.edu/2021/09/16/the-real-effects-of-mandatory-csr-disclosure-on-emissions-evidence-from-the-greenhouse-gas-reporting-program/">"The Real Effects of Mandatory CSR Disclosure on Emissions: Evidence from the Greenhouse Gas Reporting Program"</a>. <i>The Harvard Law School Forum on Corporate Governance</i><span class="reference-accessdate">. Retrieved <span class="nowrap">30 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Harvard+Law+School+Forum+on+Corporate+Governance&rft.atitle=The+Real+Effects+of+Mandatory+CSR+Disclosure+on+Emissions%3A+Evidence+from+the+Greenhouse+Gas+Reporting+Program&rft.date=2021-09-16&rft.aulast=Yang&rft.aufirst=Lavender&rft.au=Muller%2C+Nicholas&rft.au=Liang%2C+Pierre&rft_id=https%3A%2F%2Fcorpgov.law.harvard.edu%2F2021%2F09%2F16%2Fthe-real-effects-of-mandatory-csr-disclosure-on-emissions-evidence-from-the-greenhouse-gas-reporting-program%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-132"><span class="mw-cite-backlink"><b><a href="#cite_ref-132">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><a rel="nofollow" class="external text" href="https://www.oecd.org/daf/inv/mne/Report-on-Climate-change-disclosure-in-G20-countries.pdf"><i>Climate Change Disclosure in G20 Countries-Stocktaking of corporate reporting schemes</i></a> <span class="cs1-format">(PDF)</span>. Paris: OECD. 2015. p. 41.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Climate+Change+Disclosure+in+G20+Countries-Stocktaking+of+corporate+reporting+schemes&rft.place=Paris&rft.pages=41&rft.pub=OECD&rft.date=2015&rft_id=https%3A%2F%2Fwww.oecd.org%2Fdaf%2Finv%2Fmne%2FReport-on-Climate-change-disclosure-in-G20-countries.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-FOOTNOTELoPucki2022460–462-133"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTELoPucki2022460–462_133-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFLoPucki2022">LoPucki 2022</a>, pp. 460–462.</span> </li> <li id="cite_note-:1-134"><span class="mw-cite-backlink">^ <a href="#cite_ref-:1_134-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:1_134-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBaker2020" class="citation web cs1">Baker, B. (17 September 2020). <a rel="nofollow" class="external text" href="https://www.msci.com/www/blog-posts/scope-3-carbon-emissions-seeing/02092372761">"Scope 3 Carbon Emissions: Seeing the Full Picture"</a>. <i>MSCI</i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=MSCI&rft.atitle=Scope+3+Carbon+Emissions%3A+Seeing+the+Full+Picture&rft.date=2020-09-17&rft.aulast=Baker&rft.aufirst=B.&rft_id=https%3A%2F%2Fwww.msci.com%2Fwww%2Fblog-posts%2Fscope-3-carbon-emissions-seeing%2F02092372761&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-Fickling-135"><span class="mw-cite-backlink">^ <a href="#cite_ref-Fickling_135-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Fickling_135-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFFicklingHe2020" class="citation news cs1">Fickling, David; He, Elaine (30 September 2020). <a rel="nofollow" class="external text" href="https://www.bloomberg.com/graphics/2020-opinion-climate-global-biggest-polluters-scope-3-emissions-disclosures/">"The Biggest Polluters Are Hiding in Plain Sight"</a>. <i>Bloomberg</i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Bloomberg&rft.atitle=The+Biggest+Polluters+Are+Hiding+in+Plain+Sight&rft.date=2020-09-30&rft.aulast=Fickling&rft.aufirst=David&rft.au=He%2C+Elaine&rft_id=https%3A%2F%2Fwww.bloomberg.com%2Fgraphics%2F2020-opinion-climate-global-biggest-polluters-scope-3-emissions-disclosures%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-136"><span class="mw-cite-backlink"><b><a href="#cite_ref-136">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBuschJohnsonPioch2022" class="citation journal cs1">Busch, Timo; Johnson, Matthew; Pioch, Thomas (February 2022). <a rel="nofollow" class="external text" href="https://doi.org/10.1111%2Fjiec.13008">"Corporate carbon performance data: Quo vadis?"</a>. <i>Journal of Industrial Ecology</i>. <b>26</b> (1): 350–363. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.1111%2Fjiec.13008">10.1111/jiec.13008</a></span>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/1088-1980">1088-1980</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:201478727">201478727</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+Industrial+Ecology&rft.atitle=Corporate+carbon+performance+data%3A+Quo+vadis%3F&rft.volume=26&rft.issue=1&rft.pages=350-363&rft.date=2022-02&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A201478727%23id-name%3DS2CID&rft.issn=1088-1980&rft_id=info%3Adoi%2F10.1111%2Fjiec.13008&rft.aulast=Busch&rft.aufirst=Timo&rft.au=Johnson%2C+Matthew&rft.au=Pioch%2C+Thomas&rft_id=https%3A%2F%2Fdoi.org%2F10.1111%252Fjiec.13008&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-137"><span class="mw-cite-backlink"><b><a href="#cite_ref-137">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLloydHadziosmanovicRahimiBhatia2022" class="citation news cs1">Lloyd, Shannon M.; Hadziosmanovic, Maida; Rahimi, Kian; Bhatia, Pankaj (24 June 2022). <a rel="nofollow" class="external text" href="https://www.wri.org/update/trends-show-companies-are-ready-scope-3-reporting-us-climate-disclosure-rule">"Trends Show Companies Are Ready for Scope 3 Reporting with US Climate Disclosure Rule"</a>. <i>World Resources Institute</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=World+Resources+Institute&rft.atitle=Trends+Show+Companies+Are+Ready+for+Scope+3+Reporting+with+US+Climate+Disclosure+Rule&rft.date=2022-06-24&rft.aulast=Lloyd&rft.aufirst=Shannon+M.&rft.au=Hadziosmanovic%2C+Maida&rft.au=Rahimi%2C+Kian&rft.au=Bhatia%2C+Pankaj&rft_id=https%3A%2F%2Fwww.wri.org%2Fupdate%2Ftrends-show-companies-are-ready-scope-3-reporting-us-climate-disclosure-rule&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-138"><span class="mw-cite-backlink"><b><a href="#cite_ref-138">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRussellAkopian2019" class="citation web cs1">Russell, S.; Akopian, Y. (12 March 2019). <a rel="nofollow" class="external text" href="https://ghgprotocol.org/blog/many-companies-inaccurately-estimate-climate-benefits-their-products">"Many Companies Inaccurately Estimate the Climate Benefits of Their Products"</a>. <i>Greenhouse Gas Protocol</i><span class="reference-accessdate">. Retrieved <span class="nowrap">1 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Greenhouse+Gas+Protocol&rft.atitle=Many+Companies+Inaccurately+Estimate+the+Climate+Benefits+of+Their+Products&rft.date=2019-03-12&rft.aulast=Russell&rft.aufirst=S.&rft.au=Akopian%2C+Y.&rft_id=https%3A%2F%2Fghgprotocol.org%2Fblog%2Fmany-companies-inaccurately-estimate-climate-benefits-their-products&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-:2-139"><span class="mw-cite-backlink"><b><a href="#cite_ref-:2_139-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCaroCorbettTanZuidwijk2011" class="citation journal cs1">Caro, Felipe; Corbett, Charles J.; Tan, Tarkan; Zuidwijk, Rob (12 October 2011). <a rel="nofollow" class="external text" href="https://papers.ssrn.com/abstract=1947343">"Carbon-Optimal and Carbon-Neutral Supply Chains"</a>. <i>Economics of Innovation eJournal</i>: 5. <a href="/wiki/SSRN_(identifier)" class="mw-redirect" title="SSRN (identifier)">SSRN</a> <a rel="nofollow" class="external text" href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1947343">1947343</a> – via SSRN.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Economics+of+Innovation+eJournal&rft.atitle=Carbon-Optimal+and+Carbon-Neutral+Supply+Chains&rft.pages=5&rft.date=2011-10-12&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fsol3%2Fpapers.cfm%3Fabstract_id%3D1947343%23id-name%3DSSRN&rft.aulast=Caro&rft.aufirst=Felipe&rft.au=Corbett%2C+Charles+J.&rft.au=Tan%2C+Tarkan&rft.au=Zuidwijk%2C+Rob&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fabstract%3D1947343&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-140"><span class="mw-cite-backlink"><b><a href="#cite_ref-140">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRaynaud2015" class="citation web cs1">Raynaud, J. (November 2015). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20230530164535/https://www.iigcc.org/resource/carbon-compass-investor-guide-to-carbon-footprinting/">"Carbon Compass: Investor guide to carbon footprinting – IIGCC"</a>. <i>IIGCC</i>. p. 21. Archived from <a rel="nofollow" class="external text" href="https://www.iigcc.org/resource/carbon-compass-investor-guide-to-carbon-footprinting/">the original</a> on 30 May 2023<span class="reference-accessdate">. Retrieved <span class="nowrap">31 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=IIGCC&rft.atitle=Carbon+Compass%3A+Investor+guide+to+carbon+footprinting+%E2%80%93+IIGCC&rft.pages=21&rft.date=2015-11&rft.aulast=Raynaud&rft.aufirst=J.&rft_id=https%3A%2F%2Fwww.iigcc.org%2Fresource%2Fcarbon-compass-investor-guide-to-carbon-footprinting%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-141"><span class="mw-cite-backlink"><b><a href="#cite_ref-141">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://guidance.cdp.net/en/guidance?cid=18&ctype=theme&idtype=ThemeID&incchild=1&microsite=0&otype=Guidance&tags=TAG-13072,TAG-605,TAG-599">"CDP Climate Change 2021 Reporting Guidance"</a>. <i>guidance.cdp.net</i>. Section C.5.2<span class="reference-accessdate">. Retrieved <span class="nowrap">16 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=guidance.cdp.net&rft.atitle=CDP+Climate+Change+2021+Reporting+Guidance&rft.pages=Section+C.5.2&rft_id=https%3A%2F%2Fguidance.cdp.net%2Fen%2Fguidance%3Fcid%3D18%26ctype%3Dtheme%26idtype%3DThemeID%26incchild%3D1%26microsite%3D0%26otype%3DGuidance%26tags%3DTAG-13072%2CTAG-605%2CTAG-599&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-142"><span class="mw-cite-backlink"><b><a href="#cite_ref-142">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCaroCorbettTanZuidwijk2011" class="citation journal cs1">Caro, Felipe; Corbett, Charles J.; Tan, Tarkan; Zuidwijk, Rob (12 October 2011). <a rel="nofollow" class="external text" href="https://papers.ssrn.com/abstract=1947343">"Carbon-Optimal and Carbon-Neutral Supply Chains"</a>. <i>Economics of Innovation eJournal</i>: 7. <a href="/wiki/SSRN_(identifier)" class="mw-redirect" title="SSRN (identifier)">SSRN</a> <a rel="nofollow" class="external text" href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1947343">1947343</a> – via SSRN.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Economics+of+Innovation+eJournal&rft.atitle=Carbon-Optimal+and+Carbon-Neutral+Supply+Chains&rft.pages=7&rft.date=2011-10-12&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fsol3%2Fpapers.cfm%3Fabstract_id%3D1947343%23id-name%3DSSRN&rft.aulast=Caro&rft.aufirst=Felipe&rft.au=Corbett%2C+Charles+J.&rft.au=Tan%2C+Tarkan&rft.au=Zuidwijk%2C+Rob&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fabstract%3D1947343&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-143"><span class="mw-cite-backlink"><b><a href="#cite_ref-143">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFUS_EPA2022" class="citation web cs1">US EPA, OAR (25 January 2022). <a rel="nofollow" class="external text" href="https://www.epa.gov/green-power-markets/double-counting">"Double Counting"</a>. <i>www.epa.gov</i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.epa.gov&rft.atitle=Double+Counting&rft.date=2022-01-25&rft.aulast=US+EPA&rft.aufirst=OAR&rft_id=https%3A%2F%2Fwww.epa.gov%2Fgreen-power-markets%2Fdouble-counting&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-SEI_2014_15-144"><span class="mw-cite-backlink">^ <a href="#cite_ref-SEI_2014_15_144-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-SEI_2014_15_144-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a href="#CITEREFSEI2014">SEI 2014</a>, p. 15</span> </li> <li id="cite_note-145"><span class="mw-cite-backlink"><b><a href="#cite_ref-145">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFKollmussLazarusSchneider2014" class="citation report cs1">Kollmuss, Anja; Lazarus, Michael; Schneider, Lambert (17 March 2014). <a rel="nofollow" class="external text" href="https://www.sei.org/publications/single-year-mitigation-targets-uncharted-territory-for-emissions-trading-and-unit-transfers/">Single-year mitigation targets: Uncharted territory for emissions trading and unit transfers</a> (Report). SEI Working Papers. Working Paper No. 2014-01.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Single-year+mitigation+targets%3A+Uncharted+territory+for+emissions+trading+and+unit+transfers&rft.series=SEI+Working+Papers&rft.date=2014-03-17&rft.aulast=Kollmuss&rft.aufirst=Anja&rft.au=Lazarus%2C+Michael&rft.au=Schneider%2C+Lambert&rft_id=https%3A%2F%2Fwww.sei.org%2Fpublications%2Fsingle-year-mitigation-targets-uncharted-territory-for-emissions-trading-and-unit-transfers%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-146"><span class="mw-cite-backlink"><b><a href="#cite_ref-146">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.theguardian.com/environment/2021/may/04/carbon-offsets-used-by-major-airlines-based-on-flawed-system-warn-experts">"Carbon offsets used by major airlines based on flawed system, warn experts"</a>. <i>the Guardian</i>. 4 May 2021<span class="reference-accessdate">. Retrieved <span class="nowrap">31 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=the+Guardian&rft.atitle=Carbon+offsets+used+by+major+airlines+based+on+flawed+system%2C+warn+experts&rft.date=2021-05-04&rft_id=http%3A%2F%2Fwww.theguardian.com%2Fenvironment%2F2021%2Fmay%2F04%2Fcarbon-offsets-used-by-major-airlines-based-on-flawed-system-warn-experts&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-147"><span class="mw-cite-backlink"><b><a href="#cite_ref-147">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFTempleSong" class="citation web cs1">Temple, L.; Song, J. <a rel="nofollow" class="external text" href="https://www.propublica.org/article/the-climate-solution-actually-adding-millions-of-tons-of-co2-into-the-atmosphere">"The Climate Solution Actually Adding Millions of Tons of CO<sub style="font-size: 80%;vertical-align: -0.35em">2</sub> Into the Atmosphere"</a>. <i>ProPublica</i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ProPublica&rft.atitle=The+Climate+Solution+Actually+Adding+Millions+of+Tons+of+CO%3Csub+style%3D%22font-size%3A+80%25%3Bvertical-align%3A+-0.35em%22%3E2%3C%2Fsub%3E+Into+the+Atmosphere&rft.aulast=Temple&rft.aufirst=L.&rft.au=Song%2C+J.&rft_id=https%3A%2F%2Fwww.propublica.org%2Farticle%2Fthe-climate-solution-actually-adding-millions-of-tons-of-co2-into-the-atmosphere&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-148"><span class="mw-cite-backlink"><b><a href="#cite_ref-148">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAstor2022" class="citation news cs1">Astor, Maggie (18 May 2022). <a rel="nofollow" class="external text" href="https://www.nytimes.com/2022/05/18/climate/offset-carbon-footprint-air-travel.html">"Do Airline Climate Offsets Really Work? Here's the Good News, and the Bad"</a>. <i><a href="/wiki/The_New_York_Times" title="The New York Times">The New York Times</a></i>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0362-4331">0362-4331</a><span class="reference-accessdate">. Retrieved <span class="nowrap">31 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+New+York+Times&rft.atitle=Do+Airline+Climate+Offsets+Really+Work%3F+Here%27s+the+Good+News%2C+and+the+Bad.&rft.date=2022-05-18&rft.issn=0362-4331&rft.aulast=Astor&rft.aufirst=Maggie&rft_id=https%3A%2F%2Fwww.nytimes.com%2F2022%2F05%2F18%2Fclimate%2Foffset-carbon-footprint-air-travel.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-149"><span class="mw-cite-backlink"><b><a href="#cite_ref-149">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBurkart2022" class="citation web cs1">Burkart, K (16 March 2022). <a rel="nofollow" class="external text" href="https://www.climateandcapitalmedia.com/showdown-at-the-nature-zone/">"REDD+ ALERT: Are nature-based carbon offsets part of the climate problem? | Greenbiz"</a>. <i>GreenBiz</i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=GreenBiz&rft.atitle=REDD%2B+ALERT%3A+Are+nature-based+carbon+offsets+part+of+the+climate+problem%3F+%7C+Greenbiz&rft.date=2022-03-16&rft.aulast=Burkart&rft.aufirst=K&rft_id=https%3A%2F%2Fwww.climateandcapitalmedia.com%2Fshowdown-at-the-nature-zone%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-150"><span class="mw-cite-backlink"><b><a href="#cite_ref-150">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMyersParraBedford2021" class="citation web cs1">Myers, J.E.; Parra, M.A.; Bedford, C. (9 November 2021). <a rel="nofollow" class="external text" href="https://ssir.org/articles/entry/how_carbon_offsetting_can_build_a_forest">"How Carbon Offsetting Can Build a Forest (SSIR)"</a>. <i>ssir.org</i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ssir.org&rft.atitle=How+Carbon+Offsetting+Can+Build+a+Forest+%28SSIR%29&rft.date=2021-11-09&rft.aulast=Myers&rft.aufirst=J.E.&rft.au=Parra%2C+M.A.&rft.au=Bedford%2C+C.&rft_id=https%3A%2F%2Fssir.org%2Farticles%2Fentry%2Fhow_carbon_offsetting_can_build_a_forest&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-151"><span class="mw-cite-backlink"><b><a href="#cite_ref-151">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLLP2022" class="citation web cs1">LLP, Latham & Watkins (9 May 2022). <a rel="nofollow" class="external text" href="https://www.globalelr.com/2022/05/issb-announces-working-group-and-forum-to-coordinate-with-country-specific-esg-reporting-standards/">"ISSB Announces Working Group and Forum to Coordinate with Country-Specific ESG Reporting Standards"</a>. <i>Environment, Land & Resources</i><span class="reference-accessdate">. Retrieved <span class="nowrap">1 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Environment%2C+Land+%26+Resources&rft.atitle=ISSB+Announces+Working+Group+and+Forum+to+Coordinate+with+Country-Specific+ESG+Reporting+Standards&rft.date=2022-05-09&rft.aulast=LLP&rft.aufirst=Latham+%26+Watkins&rft_id=https%3A%2F%2Fwww.globalelr.com%2F2022%2F05%2Fissb-announces-working-group-and-forum-to-coordinate-with-country-specific-esg-reporting-standards%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-152"><span class="mw-cite-backlink"><b><a href="#cite_ref-152">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFOhlHornWieman2022" class="citation web cs1">Ohl, Andreas; Horn, Heather; Wieman, Valerie (10 October 2022). <a rel="nofollow" class="external text" href="https://corpgov.law.harvard.edu/2022/10/10/navigating-the-esg-landscape-comparison-of-the-big-three-disclosure-proposals/">"Navigating the ESG landscape: Comparison of the "Big Three" Disclosure Proposals"</a>. <i>The Harvard Law School Forum on Corporate Governance</i><span class="reference-accessdate">. Retrieved <span class="nowrap">1 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Harvard+Law+School+Forum+on+Corporate+Governance&rft.atitle=Navigating+the+ESG+landscape%3A+Comparison+of+the+%22Big+Three%22+Disclosure+Proposals&rft.date=2022-10-10&rft.aulast=Ohl&rft.aufirst=Andreas&rft.au=Horn%2C+Heather&rft.au=Wieman%2C+Valerie&rft_id=https%3A%2F%2Fcorpgov.law.harvard.edu%2F2022%2F10%2F10%2Fnavigating-the-esg-landscape-comparison-of-the-big-three-disclosure-proposals%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-153"><span class="mw-cite-backlink"><b><a href="#cite_ref-153">^</a></b></span> <span class="reference-text"><a href="#CITEREFEDF2021">EDF 2021</a>, p. 4</span> </li> <li id="cite_note-154"><span class="mw-cite-backlink"><b><a href="#cite_ref-154">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://sciencebasedtargets.org/news/sbti-launches-world-first-net-zero-corporate-standard">"SBTi launches world-first net-zero corporate standard"</a>. <i>Science Based Targets</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Science+Based+Targets&rft.atitle=SBTi+launches+world-first+net-zero+corporate+standard&rft_id=https%3A%2F%2Fsciencebasedtargets.org%2Fnews%2Fsbti-launches-world-first-net-zero-corporate-standard&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-155"><span class="mw-cite-backlink"><b><a href="#cite_ref-155">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.nqa.com/en-us/resources/blog/march-2022/iso-14068-greenhouse-gas">"ISO 14068 - Greenhouse Gas Management and Related Activities"</a>. <i>NQA Blog</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=NQA+Blog&rft.atitle=ISO+14068+-+Greenhouse+Gas+Management+and+Related+Activities&rft_id=https%3A%2F%2Fwww.nqa.com%2Fen-us%2Fresources%2Fblog%2Fmarch-2022%2Fiso-14068-greenhouse-gas&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-156"><span class="mw-cite-backlink"><b><a href="#cite_ref-156">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.nqa.com/en-us/resources/blog/march-2022/iso-14068-greenhouse-gas">"ISO 14068 - Greenhouse Gas Management and Related Activities"</a>. <i>NQA</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=NQA&rft.atitle=ISO+14068+-+Greenhouse+Gas+Management+and+Related+Activities&rft_id=https%3A%2F%2Fwww.nqa.com%2Fen-us%2Fresources%2Fblog%2Fmarch-2022%2Fiso-14068-greenhouse-gas&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-157"><span class="mw-cite-backlink"><b><a href="#cite_ref-157">^</a></b></span> <span class="reference-text"><a href="#CITEREFCDP_Global_Supply_Chain_Report2021">CDP Global Supply Chain Report 2021</a>, p. 4</span> </li> <li id="cite_note-158"><span class="mw-cite-backlink"><b><a href="#cite_ref-158">^</a></b></span> <span class="reference-text"><a href="#CITEREFScience_Based_Targets_Initiative2021">Science Based Targets Initiative 2021</a>, p. 8</span> </li> <li id="cite_note-159"><span class="mw-cite-backlink"><b><a href="#cite_ref-159">^</a></b></span> <span class="reference-text"><a href="#CITEREFCDP_Global_Supply_Chain_Report2021">CDP Global Supply Chain Report 2021</a>, p. 13</span> </li> <li id="cite_note-160"><span class="mw-cite-backlink"><b><a href="#cite_ref-160">^</a></b></span> <span class="reference-text"><a href="#CITEREFEPA_Emerging_Trends_in_Supply_Chain_Emissions_Engagement2018">EPA Emerging Trends in Supply Chain Emissions Engagement 2018</a>, pp. 17–18</span> </li> <li id="cite_note-161"><span class="mw-cite-backlink"><b><a href="#cite_ref-161">^</a></b></span> <span class="reference-text"><a href="#CITEREFEPA_Emerging_Trends_in_Supply_Chain_Emissions_Engagement2018">EPA Emerging Trends in Supply Chain Emissions Engagement 2018</a>, pp. 21–22</span> </li> <li id="cite_note-EDF_2021_3-162"><span class="mw-cite-backlink">^ <a href="#cite_ref-EDF_2021_3_162-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-EDF_2021_3_162-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a href="#CITEREFEDF2021">EDF 2021</a>, p. 3</span> </li> <li id="cite_note-163"><span class="mw-cite-backlink"><b><a href="#cite_ref-163">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation report cs1"><a rel="nofollow" class="external text" href="https://www.goldstandard.org/sites/default/files/value_change_scope3_guidance-v.1.1.pdf">VALUE CHAIN (SCOPE 3) INTERVENTIONS – GREENHOUSE GAS ACCOUNTING & REPORTING GUIDANCE</a> <span class="cs1-format">(PDF)</span> (Report) (Version 1.1 ed.). Gold Standard. 2021. p. 7.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=VALUE+CHAIN+%28SCOPE+3%29+INTERVENTIONS+%E2%80%93+GREENHOUSE+GAS+ACCOUNTING+%26+REPORTING+GUIDANCE&rft.pages=7&rft.edition=Version+1.1&rft.pub=Gold+Standard&rft.date=2021&rft_id=https%3A%2F%2Fwww.goldstandard.org%2Fsites%2Fdefault%2Ffiles%2Fvalue_change_scope3_guidance-v.1.1.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-164"><span class="mw-cite-backlink"><b><a href="#cite_ref-164">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFUS_EPA2015" class="citation web cs1">US EPA, OAR (24 July 2015). <a rel="nofollow" class="external text" href="https://www.epa.gov/climateleadership/how-engage-suppliers">"How to Engage Suppliers"</a>. <i>www.epa.gov</i><span class="reference-accessdate">. Retrieved <span class="nowrap">19 February</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.epa.gov&rft.atitle=How+to+Engage+Suppliers&rft.date=2015-07-24&rft.aulast=US+EPA&rft.aufirst=OAR&rft_id=https%3A%2F%2Fwww.epa.gov%2Fclimateleadership%2Fhow-engage-suppliers&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-165"><span class="mw-cite-backlink"><b><a href="#cite_ref-165">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBellettiSchelble2022" class="citation web cs1">Belletti, Elena; Schelble, Rachel (8 February 2022). <a rel="nofollow" class="external text" href="https://www.woodmac.com/news/opinion/voluntary-carbon-markets-here-to-stay/">"Voluntary carbon markets: here to stay?"</a>. <i>Wood Mackenzie</i><span class="reference-accessdate">. Retrieved <span class="nowrap">12 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Wood+Mackenzie&rft.atitle=Voluntary+carbon+markets%3A+here+to+stay%3F&rft.date=2022-02-08&rft.aulast=Belletti&rft.aufirst=Elena&rft.au=Schelble%2C+Rachel&rft_id=https%3A%2F%2Fwww.woodmac.com%2Fnews%2Fopinion%2Fvoluntary-carbon-markets-here-to-stay%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-166"><span class="mw-cite-backlink"><b><a href="#cite_ref-166">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.mckinsey.com/capabilities/sustainability/our-insights/a-blueprint-for-scaling-voluntary-carbon-markets-to-meet-the-climate-challenge">"Carbon credits: Scaling voluntary markets"</a>. <i>McKinsey</i>. 29 January 2021<span class="reference-accessdate">. Retrieved <span class="nowrap">5 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=McKinsey&rft.atitle=Carbon+credits%3A+Scaling+voluntary+markets&rft.date=2021-01-29&rft_id=https%3A%2F%2Fwww.mckinsey.com%2Fcapabilities%2Fsustainability%2Four-insights%2Fa-blueprint-for-scaling-voluntary-carbon-markets-to-meet-the-climate-challenge&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-167"><span class="mw-cite-backlink"><b><a href="#cite_ref-167">^</a></b></span> <span class="reference-text"><a href="#CITEREFEDF2021">EDF 2021</a>, p. 2</span> </li> <li id="cite_note-168"><span class="mw-cite-backlink"><b><a href="#cite_ref-168">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMagazineMorrison" class="citation web cs1">Magazine, Smithsonian; Morrison, Jim. <a rel="nofollow" class="external text" href="https://www.smithsonianmag.com/science-nature/a-new-generation-of-satellites-is-helping-authorities-track-methane-emissions-180979181/">"A New Generation of Satellites Is Helping Authorities Track Methane Emissions"</a>. <i>Smithsonian Magazine</i><span class="reference-accessdate">. Retrieved <span class="nowrap">28 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Smithsonian+Magazine&rft.atitle=A+New+Generation+of+Satellites+Is+Helping+Authorities+Track+Methane+Emissions&rft.aulast=Magazine&rft.aufirst=Smithsonian&rft.au=Morrison%2C+Jim&rft_id=https%3A%2F%2Fwww.smithsonianmag.com%2Fscience-nature%2Fa-new-generation-of-satellites-is-helping-authorities-track-methane-emissions-180979181%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-169"><span class="mw-cite-backlink"><b><a href="#cite_ref-169">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGurneyLiangPatarasukSong2020" class="citation journal cs1">Gurney, Kevin R.; Liang, Jianming; Patarasuk, Risa; Song, Yang; Huang, Jianhua; Roest, Geoffrey (16 October 2020). <a rel="nofollow" class="external text" href="https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7583371">"The Vulcan Version 3.0 High-Resolution Fossil Fuel CO 2 Emissions for the United States"</a>. <i>Journal of Geophysical Research: Atmospheres</i>. <b>125</b> (19): e2020JD032974. <a href="/wiki/Bibcode_(identifier)" class="mw-redirect" title="Bibcode (identifier)">Bibcode</a>:<a rel="nofollow" class="external text" href="https://ui.adsabs.harvard.edu/abs/2020JGRD..12532974G">2020JGRD..12532974G</a>. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1029%2F2020JD032974">10.1029/2020JD032974</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/2169-897X">2169-897X</a>. <a href="/wiki/PMC_(identifier)" class="mw-redirect" title="PMC (identifier)">PMC</a> <span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7583371">7583371</a></span>. <a href="/wiki/PMID_(identifier)" class="mw-redirect" title="PMID (identifier)">PMID</a> <a rel="nofollow" class="external text" href="https://pubmed.ncbi.nlm.nih.gov/33133992">33133992</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+Geophysical+Research%3A+Atmospheres&rft.atitle=The+Vulcan+Version+3.0+High-Resolution+Fossil+Fuel+CO+2+Emissions+for+the+United+States&rft.volume=125&rft.issue=19&rft.pages=e2020JD032974&rft.date=2020-10-16&rft_id=https%3A%2F%2Fwww.ncbi.nlm.nih.gov%2Fpmc%2Farticles%2FPMC7583371%23id-name%3DPMC&rft_id=info%3Abibcode%2F2020JGRD..12532974G&rft_id=info%3Apmid%2F33133992&rft_id=info%3Adoi%2F10.1029%2F2020JD032974&rft.issn=2169-897X&rft.aulast=Gurney&rft.aufirst=Kevin+R.&rft.au=Liang%2C+Jianming&rft.au=Patarasuk%2C+Risa&rft.au=Song%2C+Yang&rft.au=Huang%2C+Jianhua&rft.au=Roest%2C+Geoffrey&rft_id=https%3A%2F%2Fwww.ncbi.nlm.nih.gov%2Fpmc%2Farticles%2FPMC7583371&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-170"><span class="mw-cite-backlink"><b><a href="#cite_ref-170">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGurneyLiangRoestSong2021" class="citation journal cs1">Gurney, Kevin Robert; Liang, Jianming; Roest, Geoffrey; Song, Yang; Mueller, Kimberly; Lauvaux, Thomas (2 February 2021). <a rel="nofollow" class="external text" href="https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7854656">"Under-reporting of greenhouse gas emissions in U.S. cities"</a>. <i>Nature Communications</i>. <b>12</b> (1): 553. <a href="/wiki/Bibcode_(identifier)" class="mw-redirect" title="Bibcode (identifier)">Bibcode</a>:<a rel="nofollow" class="external text" href="https://ui.adsabs.harvard.edu/abs/2021NatCo..12..553G">2021NatCo..12..553G</a>. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.1038%2Fs41467-020-20871-0">10.1038/s41467-020-20871-0</a></span>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/2041-1723">2041-1723</a>. <a href="/wiki/PMC_(identifier)" class="mw-redirect" title="PMC (identifier)">PMC</a> <span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7854656">7854656</a></span>. <a href="/wiki/PMID_(identifier)" class="mw-redirect" title="PMID (identifier)">PMID</a> <a rel="nofollow" class="external text" href="https://pubmed.ncbi.nlm.nih.gov/33531471">33531471</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Nature+Communications&rft.atitle=Under-reporting+of+greenhouse+gas+emissions+in+U.S.+cities&rft.volume=12&rft.issue=1&rft.pages=553&rft.date=2021-02-02&rft_id=https%3A%2F%2Fwww.ncbi.nlm.nih.gov%2Fpmc%2Farticles%2FPMC7854656%23id-name%3DPMC&rft_id=info%3Abibcode%2F2021NatCo..12..553G&rft_id=info%3Apmid%2F33531471&rft_id=info%3Adoi%2F10.1038%2Fs41467-020-20871-0&rft.issn=2041-1723&rft.aulast=Gurney&rft.aufirst=Kevin+Robert&rft.au=Liang%2C+Jianming&rft.au=Roest%2C+Geoffrey&rft.au=Song%2C+Yang&rft.au=Mueller%2C+Kimberly&rft.au=Lauvaux%2C+Thomas&rft_id=https%3A%2F%2Fwww.ncbi.nlm.nih.gov%2Fpmc%2Farticles%2FPMC7854656&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-171"><span class="mw-cite-backlink"><b><a href="#cite_ref-171">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMuellerLauvauxGurneyRoest2021" class="citation journal cs1">Mueller, K. L.; Lauvaux, T.; Gurney, K. R.; Roest, G.; Ghosh, S.; Gourdji, S. M.; Karion, A.; DeCola, P.; Whetstone, J. (20 July 2021). <a rel="nofollow" class="external text" href="https://doi.org/10.1088%2F1748-9326%2Fac0f25">"An emerging GHG estimation approach can help cities achieve their climate and sustainability goals"</a>. <i>Environmental Research Letters</i>. <b>16</b> (8): 084003. <a href="/wiki/Bibcode_(identifier)" class="mw-redirect" title="Bibcode (identifier)">Bibcode</a>:<a rel="nofollow" class="external text" href="https://ui.adsabs.harvard.edu/abs/2021ERL....16h4003M">2021ERL....16h4003M</a>. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.1088%2F1748-9326%2Fac0f25">10.1088/1748-9326/ac0f25</a></span>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/1748-9326">1748-9326</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Environmental+Research+Letters&rft.atitle=An+emerging+GHG+estimation+approach+can+help+cities+achieve+their+climate+and+sustainability+goals&rft.volume=16&rft.issue=8&rft.pages=084003&rft.date=2021-07-20&rft.issn=1748-9326&rft_id=info%3Adoi%2F10.1088%2F1748-9326%2Fac0f25&rft_id=info%3Abibcode%2F2021ERL....16h4003M&rft.aulast=Mueller&rft.aufirst=K.+L.&rft.au=Lauvaux%2C+T.&rft.au=Gurney%2C+K.+R.&rft.au=Roest%2C+G.&rft.au=Ghosh%2C+S.&rft.au=Gourdji%2C+S.+M.&rft.au=Karion%2C+A.&rft.au=DeCola%2C+P.&rft.au=Whetstone%2C+J.&rft_id=https%3A%2F%2Fdoi.org%2F10.1088%252F1748-9326%252Fac0f25&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-172"><span class="mw-cite-backlink"><b><a href="#cite_ref-172">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRoberts2020" class="citation web cs1">Roberts, David (16 July 2020). <a rel="nofollow" class="external text" href="https://www.vox.com/energy-and-environment/2020/7/16/21324662/climate-change-air-pollution-tracking-greenhouse-gas-emissions-trace-coalition">"The entire world's carbon emissions will finally be trackable in real time"</a>. <i>Vox</i><span class="reference-accessdate">. Retrieved <span class="nowrap">5 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Vox&rft.atitle=The+entire+world%27s+carbon+emissions+will+finally+be+trackable+in+real+time&rft.date=2020-07-16&rft.aulast=Roberts&rft.aufirst=David&rft_id=https%3A%2F%2Fwww.vox.com%2Fenergy-and-environment%2F2020%2F7%2F16%2F21324662%2Fclimate-change-air-pollution-tracking-greenhouse-gas-emissions-trace-coalition&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> <li id="cite_note-173"><span class="mw-cite-backlink"><b><a href="#cite_ref-173">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHarvey2022" class="citation web cs1">Harvey, F. (9 November 2022). <a rel="nofollow" class="external text" href="https://www.theguardian.com/environment/2022/nov/09/oil-and-gas-greenhouse-emissions-three-times-higher-than-producers-claim">"Oil and gas greenhouse emissions 'three times higher' than producers claim"</a>. <i>the Guardian</i><span class="reference-accessdate">. Retrieved <span class="nowrap">5 January</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=the+Guardian&rft.atitle=Oil+and+gas+greenhouse+emissions+%27three+times+higher%27+than+producers+claim&rft.date=2022-11-09&rft.aulast=Harvey&rft.aufirst=F.&rft_id=https%3A%2F%2Fwww.theguardian.com%2Fenvironment%2F2022%2Fnov%2F09%2Foil-and-gas-greenhouse-emissions-three-times-higher-than-producers-claim&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading3"><h3 id="Other_books,_reports_and_journals_cited"><span id="Other_books.2C_reports_and_journals_cited"></span>Other books, reports and journals cited</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=34" title="Edit section: Other books, reports and journals cited"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239549316">.mw-parser-output .refbegin{margin-bottom:0.5em}.mw-parser-output .refbegin-hanging-indents>ul{margin-left:0}.mw-parser-output .refbegin-hanging-indents>ul>li{margin-left:0;padding-left:3.2em;text-indent:-3.2em}.mw-parser-output .refbegin-hanging-indents ul,.mw-parser-output .refbegin-hanging-indents ul li{list-style:none}@media(max-width:720px){.mw-parser-output .refbegin-hanging-indents>ul>li{padding-left:1.6em;text-indent:-1.6em}}.mw-parser-output .refbegin-columns{margin-top:0.3em}.mw-parser-output .refbegin-columns ul{margin-top:0}.mw-parser-output .refbegin-columns li{page-break-inside:avoid;break-inside:avoid-column}@media screen{.mw-parser-output .refbegin{font-size:90%}}</style><div class="refbegin" style=""> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSEI-GHGMI2019" class="citation report cs1">Broekhoff, Derik; Gillenwater, Michael; Colbert-Sangree, Tani; Cage, Patrick (2019). <a rel="nofollow" class="external text" href="https://www.offsetguide.org/wp-content/uploads/2020/03/Carbon-Offset-Guide_3122020.pdf">Securing Climate Benefit: A Guide to Using Carbon Offsets</a> <span class="cs1-format">(PDF)</span> (Report). Stockholm Environment Institute & Greenhouse Gas Management Institute<span class="reference-accessdate">. Retrieved <span class="nowrap">17 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Securing+Climate+Benefit%3A+A+Guide+to+Using+Carbon+Offsets&rft.pub=Stockholm+Environment+Institute+%26+Greenhouse+Gas+Management+Institute&rft.date=2019&rft.aulast=Broekhoff&rft.aufirst=Derik&rft.au=Gillenwater%2C+Michael&rft.au=Colbert-Sangree%2C+Tani&rft.au=Cage%2C+Patrick&rft_id=https%3A%2F%2Fwww.offsetguide.org%2Fwp-content%2Fuploads%2F2020%2F03%2FCarbon-Offset-Guide_3122020.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCDP_Global_Supply_Chain_Report2021" class="citation report cs1">CDP (2021). <a rel="nofollow" class="external text" href="https://cdn.cdp.net/cdp-production/cms/reports/documents/000/006/106/original/CDP_SC_Report_2021.pdf?1644513297=">Engaging the Chain: Driving Speed and Scale</a> <span class="cs1-format">(PDF)</span> (Report). London: CDP Worldwide<span class="reference-accessdate">. Retrieved <span class="nowrap">17 February</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Engaging+the+Chain%3A+Driving+Speed+and+Scale&rft.place=London&rft.pub=CDP+Worldwide&rft.date=2021&rft.au=CDP&rft_id=https%3A%2F%2Fcdn.cdp.net%2Fcdp-production%2Fcms%2Freports%2Fdocuments%2F000%2F006%2F106%2Foriginal%2FCDP_SC_Report_2021.pdf%3F1644513297%3D&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFEDF2021" class="citation report cs1">Kizzier, K.; Hanafi, A.; Ogata, C.; Kellyand, A.; et al. (2021). <a rel="nofollow" class="external text" href="https://www.edf.org/sites/default/files/documents/trends-voluntary-carbon-markets_1.pdf">Trends in the Voluntary Carbon Markets: Where We Are and What's Next</a> <span class="cs1-format">(PDF)</span> (Report). Environmental Defense Fund and ENGIE Impact<span class="reference-accessdate">. Retrieved <span class="nowrap">17 February</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Trends+in+the+Voluntary+Carbon+Markets%3A+Where+We+Are+and+What%27s+Next&rft.pub=Environmental+Defense+Fund+and+ENGIE+Impact&rft.date=2021&rft.aulast=Kizzier&rft.aufirst=K.&rft.au=Hanafi%2C+A.&rft.au=Ogata%2C+C.&rft.au=Kellyand%2C+A.&rft.au=Carnahan%2C+K.&rft.au=Mertens%2C+K&rft_id=https%3A%2F%2Fwww.edf.org%2Fsites%2Fdefault%2Ffiles%2Fdocuments%2Ftrends-voluntary-carbon-markets_1.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFEPA_Emerging_Trends_in_Supply_Chain_Emissions_Engagement2018" class="citation report cs1">EPA (2018). <a rel="nofollow" class="external text" href="https://www.epa.gov/sites/default/files/2018-06/documents/emerging_trends_in_supply_chain_emissions_engagement.pdf">Emerging Trends in Supply Chain Emissions Engagement</a> <span class="cs1-format">(PDF)</span> (Report)<span class="reference-accessdate">. Retrieved <span class="nowrap">17 February</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Emerging+Trends+in+Supply+Chain+Emissions+Engagement&rft.date=2018&rft.au=EPA&rft_id=https%3A%2F%2Fwww.epa.gov%2Fsites%2Fdefault%2Ffiles%2F2018-06%2Fdocuments%2Femerging_trends_in_supply_chain_emissions_engagement.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGreenhouse_Gas_Protocol2021" class="citation report cs1">Fong, Wee Kean; Sotos, Mary; Doust, Michael; Schultz, Seth; et al. (2021). <a rel="nofollow" class="external text" href="https://ghgprotocol.org/sites/default/files/standards/GPC_Full_MASTER_RW_v7.pdf">Global Protocol for Community-Scale Greenhouse Gas Inventories</a> <span class="cs1-format">(PDF)</span> (Report). World Resources Institute.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Global+Protocol+for+Community-Scale+Greenhouse+Gas+Inventories&rft.pub=World+Resources+Institute&rft.date=2021&rft.aulast=Fong&rft.aufirst=Wee+Kean&rft.au=Sotos%2C+Mary&rft.au=Doust%2C+Michael&rft.au=Schultz%2C+Seth&rft.au=Marques%2C+Ana&rft.au=Deng-Beck%2C+Chang&rft_id=https%3A%2F%2Fghgprotocol.org%2Fsites%2Fdefault%2Ffiles%2Fstandards%2FGPC_Full_MASTER_RW_v7.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGreen2010" class="citation journal cs1">Green, Jessica (2010). <a rel="nofollow" class="external text" href="https://www.cambridge.org/core/services/aop-cambridge-core/content/view/0351883B132F7D44D3FC51536A1C1716/S1369525800002990a.pdf/private-standards-in-the-climate-regime-the-greenhouse-gas-protocol.pdf">"Private Standards in the Climate Regime: The Greenhouse Gas Protocol"</a> <span class="cs1-format">(PDF)</span>. <i>Business and Politics</i>. <b>12</b> (3): 1–37. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.2202%2F1469-3569.1318">10.2202/1469-3569.1318</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:6111404">6111404</a><span class="reference-accessdate">. Retrieved <span class="nowrap">20 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Business+and+Politics&rft.atitle=Private+Standards+in+the+Climate+Regime%3A+The+Greenhouse+Gas+Protocol&rft.volume=12&rft.issue=3&rft.pages=1-37&rft.date=2010&rft_id=info%3Adoi%2F10.2202%2F1469-3569.1318&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A6111404%23id-name%3DS2CID&rft.aulast=Green&rft.aufirst=Jessica&rft_id=https%3A%2F%2Fwww.cambridge.org%2Fcore%2Fservices%2Faop-cambridge-core%2Fcontent%2Fview%2F0351883B132F7D44D3FC51536A1C1716%2FS1369525800002990a.pdf%2Fprivate-standards-in-the-climate-regime-the-greenhouse-gas-protocol.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLoPucki2022" class="citation journal cs1">LoPucki, Lynn M. (20 May 2022). <a rel="nofollow" class="external text" href="https://papers.ssrn.com/abstract=4051948">"Corporate Greenhouse Gas Disclosures"</a>. <i>56 UC Davis Law Review, No. 1, UCLA School of Law, Public Law Research Paper No. 22-11</i>. <a href="/wiki/SSRN_(identifier)" class="mw-redirect" title="SSRN (identifier)">SSRN</a> <a rel="nofollow" class="external text" href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4051948">4051948</a><span class="reference-accessdate">. Retrieved <span class="nowrap">20 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=56+UC+Davis+Law+Review%2C+No.+1%2C+UCLA+School+of+Law%2C+Public+Law+Research+Paper+No.+22-11&rft.atitle=Corporate+Greenhouse+Gas+Disclosures&rft.date=2022-05-20&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fsol3%2Fpapers.cfm%3Fabstract_id%3D4051948%23id-name%3DSSRN&rft.aulast=LoPucki&rft.aufirst=Lynn+M.&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fabstract%3D4051948&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFNICA2019" class="citation report cs1">Michaelowa, Axel; Shishlov, Igor; Hoch, Stephan; Bofill, Patricio; et al. (2019). <a rel="nofollow" class="external text" href="https://www.nefco.int/wp-content/uploads/2019/05/NICA-Crediting-Mechanisms-Final-February-2019.pdf">Overview and Comparison of Existing Carbon Crediting Cchemes</a> <span class="cs1-format">(PDF)</span> (Report). Helsinki: Nordic Initiative for Cooperative Approaches (NICA) and Perspectives Climate Group Gmbh<span class="reference-accessdate">. Retrieved <span class="nowrap">20 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Overview+and+Comparison+of+Existing+Carbon+Crediting+Cchemes&rft.place=Helsinki&rft.pub=Nordic+Initiative+for+Cooperative+Approaches+%28NICA%29+and+Perspectives+Climate+Group+Gmbh&rft.date=2019&rft.aulast=Michaelowa&rft.aufirst=Axel&rft.au=Shishlov%2C+Igor&rft.au=Hoch%2C+Stephan&rft.au=Bofill%2C+Patricio&rft.au=Espelage%2C+Aglaja&rft_id=https%3A%2F%2Fwww.nefco.int%2Fwp-content%2Fuploads%2F2019%2F05%2FNICA-Crediting-Mechanisms-Final-February-2019.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGreenhouse_Gas_Protocol_Corporate_Accounting2004" class="citation report cs1">Ranganathan, J.; Corbier, L.; Bhatia, P.; Schmitz, S.; et al. (March 2004). <a rel="nofollow" class="external text" href="https://ghgprotocol.org/sites/default/files/standards/ghg-protocol-revised.pdf">GHG Protocol Corporate Accounting and Reporting Standard</a> <span class="cs1-format">(PDF)</span> (Report). World Resources Institute<span class="reference-accessdate">. Retrieved <span class="nowrap">20 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=GHG+Protocol+Corporate+Accounting+and+Reporting+Standard&rft.pub=World+Resources+Institute&rft.date=2004-03&rft.aulast=Ranganathan&rft.aufirst=J.&rft.au=Corbier%2C+L.&rft.au=Bhatia%2C+P.&rft.au=Schmitz%2C+S.&rft.au=Gage%2C+P.&rft.au=Oren%2C+K.&rft_id=https%3A%2F%2Fghgprotocol.org%2Fsites%2Fdefault%2Ffiles%2Fstandards%2Fghg-protocol-revised.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGreenhouse_Gas_Protocol_Project_Accounting2004" class="citation report cs1">Rich, D.; Bhatia, P.; Finnegan, J.; Levin, K.; Mitra, A. (2004). <a rel="nofollow" class="external text" href="https://ghgprotocol.org/sites/default/files/standards/ghg_project_accounting.pdf">The GHG Protocol for Project Accounting</a> <span class="cs1-format">(PDF)</span> (Report). World Resources Institute<span class="reference-accessdate">. Retrieved <span class="nowrap">22 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=The+GHG+Protocol+for+Project+Accounting&rft.pub=World+Resources+Institute&rft.date=2004&rft.aulast=Rich&rft.aufirst=D.&rft.au=Bhatia%2C+P.&rft.au=Finnegan%2C+J.&rft.au=Levin%2C+K.&rft.au=Mitra%2C+A.&rft_id=https%3A%2F%2Fghgprotocol.org%2Fsites%2Fdefault%2Ffiles%2Fstandards%2Fghg_project_accounting.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSEI2014" class="citation report cs1">Schneider, L.; Kollmuss, A.; Lazarus, M. (2014). <a rel="nofollow" class="external text" href="https://mediamanager.sei.org/documents/Publications/Climate/SEI-WP-2014-02-Double-counting-risks-UNFCCC.pdf">Addressing the risk of double counting emission reductions under the UNFCCC</a> <span class="cs1-format">(PDF)</span> (Report). SEI<span class="reference-accessdate">. Retrieved <span class="nowrap">31 December</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Addressing+the+risk+of+double+counting+emission+reductions+under+the+UNFCCC&rft.pub=SEI&rft.date=2014&rft.aulast=Schneider&rft.aufirst=L.&rft.au=Kollmuss%2C+A.&rft.au=Lazarus%2C+M.&rft_id=https%3A%2F%2Fmediamanager.sei.org%2Fdocuments%2FPublications%2FClimate%2FSEI-WP-2014-02-Double-counting-risks-UNFCCC.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFScience_Based_Targets_Initiative2021" class="citation report cs1"><a rel="nofollow" class="external text" href="https://sciencebasedtargets.org/resources/files/SBTi-criteria.pdf">SBTi Criteria and Recommendations</a> <span class="cs1-format">(PDF)</span> (Report). 5.0. Science Based Targets Initiative. October 2021<span class="reference-accessdate">. Retrieved <span class="nowrap">17 February</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=SBTi+Criteria+and+Recommendations&rft.series=5.0&rft.pub=Science+Based+Targets+Initiative&rft.date=2021-10&rft_id=https%3A%2F%2Fsciencebasedtargets.org%2Fresources%2Ffiles%2FSBTi-criteria.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACarbon+accounting" class="Z3988"></span></li></ul> </div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Carbon_accounting&action=edit&section=35" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="https://www.unglobalcompact.org/library/1051">Business Leadership Criteria on Carbon Pricing</a></li> <li><a rel="nofollow" class="external text" href="https://archive.today/20130103173826/http://www.mandatorycarbonreporting.com/">UK Mandatory Carbon Reporting</a></li> <li><a rel="nofollow" class="external text" href="http://www.defra.gov.uk/">Defra</a></li> <li><a rel="nofollow" class="external text" href="http://www.ghgprotocol.org/">The GHG Protocol</a></li> <li><a rel="nofollow" class="external text" href="http://www.carbontrust.com/">The Carbon Trust</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20140516190824/http://carbon-reporting.co.uk/">Carbon Reporting</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20101210005144/http://carbon-emissions-reporting.com/category/carbon-market">Verisai</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20160303195848/http://www.hss.energy.gov/nuclearsafety/env/guidance/ghg/ghg_reporting.pdf">EPA Regulations</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20110719235941/http://www.pwc.co.uk/pdf/carbon_reporting_may_09.pdf/">Greenhouse emissions report</a></li> <li><a rel="nofollow" class="external text" href="https://archive.nytimes.com/www.nytimes.com/gwire/2010/11/09/09greenwire-epa-issues-emissions-reporting-rules-for-oil-a-30139.html">Energy and environment</a></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px;border-left-style:solid}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px solid #fdfdfd}.mw-parser-output .navbox-title{background-color:#ccf}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="Climate_change" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Climate_change" title="Template:Climate change"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Climate_change" title="Template talk:Climate change"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Climate_change" title="Special:EditPage/Template:Climate change"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Climate_change" style="font-size:114%;margin:0 4em"><a href="/wiki/Climate_change" title="Climate change">Climate change</a></div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible expanded navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Overview" style="font-size:114%;margin:0 4em">Overview</div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Causes_of_climate_change" title="Causes of climate change">Causes of climate change</a></li> <li><a href="/wiki/Effects_of_climate_change" title="Effects of climate change">Effects of climate change</a></li> <li><a href="/wiki/Climate_change_mitigation" title="Climate change mitigation">Climate change mitigation</a></li> <li><a href="/wiki/Climate_change_adaptation" title="Climate change adaptation">Climate change adaptation</a></li> <li><a href="/wiki/Template:Climate_change_regions" title="Template:Climate change regions">By country and region</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible mw-collapsed navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Causes" style="font-size:114%;margin:0 4em"><a href="/wiki/Causes_of_climate_change" title="Causes of climate change">Causes</a></div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:10.25em">Overview</th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Climate_system" title="Climate system">Climate system</a></li> <li><a href="/wiki/Greenhouse_effect" title="Greenhouse effect">Greenhouse effect</a> (<a href="/wiki/Carbon_dioxide_in_Earth%27s_atmosphere" title="Carbon dioxide in Earth's atmosphere">Carbon dioxide in Earth's atmosphere</a>)</li> <li><a href="/wiki/Scientific_consensus_on_climate_change" title="Scientific consensus on climate change">Scientific consensus on climate change</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:10.25em">Sources</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Deforestation_and_climate_change" title="Deforestation and climate change">Deforestation</a></li> <li><a href="/wiki/Fossil_fuel" title="Fossil fuel">Fossil fuel</a></li> <li><a href="/wiki/Greenhouse_gas" title="Greenhouse gas">Greenhouse gases</a></li> <li><a href="/wiki/Greenhouse_gas_emissions" title="Greenhouse gas emissions">Greenhouse gas emissions</a> <ul><li><a class="mw-selflink selflink">Carbon accounting</a></li> <li><a href="/wiki/Carbon_footprint" title="Carbon footprint">Carbon footprint</a></li> <li><a href="/wiki/Carbon_leakage" title="Carbon leakage">Carbon leakage</a></li> <li><a href="/wiki/Greenhouse_gas_emissions_from_agriculture" title="Greenhouse gas emissions from agriculture">from agriculture</a></li> <li><a href="/wiki/Greenhouse_gas_emissions_from_wetlands" title="Greenhouse gas emissions from wetlands">from wetlands</a></li></ul></li> <li><a href="/wiki/World_energy_supply_and_consumption" title="World energy supply and consumption">World energy supply and consumption</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible mw-collapsed navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="History" style="font-size:114%;margin:0 4em">History</div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/History_of_climate_change_policy_and_politics" title="History of climate change policy and politics">History of climate change policy and politics</a></li> <li><a href="/wiki/History_of_climate_change_science" title="History of climate change science">History of climate change science</a></li> <li><a href="/wiki/Svante_Arrhenius" title="Svante Arrhenius">Svante Arrhenius</a></li> <li><a href="/wiki/James_Hansen" title="James Hansen">James Hansen</a></li> <li><a href="/wiki/Charles_David_Keeling" title="Charles David Keeling">Charles David Keeling</a></li> <li><a href="/wiki/United_Nations_Climate_Change_conference" class="mw-redirect" title="United Nations Climate Change conference">United Nations Climate Change conferences</a></li> <li>Years in climate change <ul><li><a href="/wiki/2019_in_climate_change" title="2019 in climate change">2019</a></li> <li><a href="/wiki/2020_in_climate_change" title="2020 in climate change">2020</a></li> <li><a href="/wiki/2021_in_climate_change" title="2021 in climate change">2021</a></li> <li><a href="/wiki/2022_in_climate_change" title="2022 in climate change">2022</a></li> <li><a href="/wiki/2023_in_climate_change" title="2023 in climate change">2023</a></li> <li><a href="/wiki/2024_in_climate_change" title="2024 in climate change">2024</a></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible mw-collapsed navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Effects_and_issues" style="font-size:114%;margin:0 4em"><a href="/wiki/Effects_of_climate_change" title="Effects of climate change">Effects and issues</a></div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:10.25em">Physical</th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Abrupt_climate_change" title="Abrupt climate change">Abrupt climate change</a></li> <li><a href="/wiki/Anoxic_event" title="Anoxic event">Anoxic event</a></li> <li><a href="/wiki/Arctic_methane_emissions" title="Arctic methane emissions">Arctic methane emissions</a></li> <li><a href="/wiki/Arctic_sea_ice_decline" title="Arctic sea ice decline">Arctic sea ice decline</a></li> <li><a href="/wiki/Atlantic_meridional_overturning_circulation" title="Atlantic meridional overturning circulation">Atlantic meridional overturning circulation</a></li> <li><a href="/wiki/Drought" title="Drought">Drought</a></li> <li><a href="/wiki/Extreme_weather" title="Extreme weather">Extreme weather</a></li> <li><a href="/wiki/Flood" title="Flood">Flood</a> <ul><li><a href="/wiki/Coastal_flooding" title="Coastal flooding">Coastal flooding</a></li></ul></li> <li><a href="/wiki/Heat_wave" title="Heat wave">Heat wave</a> <ul><li><a href="/wiki/Marine_heatwave" title="Marine heatwave">Marine</a></li> <li><a href="/wiki/Urban_heat_island" title="Urban heat island">Urban heat island</a></li></ul></li> <li><a href="/wiki/Effects_of_climate_change_on_oceans" title="Effects of climate change on oceans">Oceans</a> <ul><li><a href="/wiki/Ocean_acidification" title="Ocean acidification">acidification</a></li> <li><a href="/wiki/Ocean_deoxygenation" title="Ocean deoxygenation">deoxygenation</a></li> <li><a href="/wiki/Ocean_heat_content" title="Ocean heat content">heat content</a></li> <li><a href="/wiki/Sea_surface_temperature" title="Sea surface temperature">sea surface temperature</a></li> <li><a href="/wiki/Ocean_stratification" title="Ocean stratification">stratification</a></li> <li><a href="/wiki/Ocean_temperature" title="Ocean temperature">temperature</a></li></ul></li> <li><a href="/wiki/Ozone_depletion" title="Ozone depletion">Ozone depletion</a></li> <li><a href="/wiki/Permafrost#Impacts_of_climate_change" title="Permafrost">Permafrost thaw</a></li> <li><a href="/wiki/Retreat_of_glaciers_since_1850" title="Retreat of glaciers since 1850">Retreat of glaciers since 1850</a></li> <li><a href="/wiki/Sea_level_rise" title="Sea level rise">Sea level rise</a></li> <li><a href="/wiki/Season_creep" title="Season creep">Season creep</a></li> <li><a href="/wiki/Tipping_points_in_the_climate_system" title="Tipping points in the climate system">Tipping points in the climate system</a></li> <li><a href="/wiki/Tropical_cyclones_and_climate_change" title="Tropical cyclones and climate change">Tropical cyclones</a></li> <li><a href="/wiki/Effects_of_climate_change_on_the_water_cycle" title="Effects of climate change on the water cycle">Water cycle</a></li> <li><a href="/wiki/Climate_change_and_wildfires" class="mw-redirect" title="Climate change and wildfires">Wildfires</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:10.25em">Flora and fauna</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Effects_of_climate_change_on_biomes" title="Effects of climate change on biomes">Biomes</a> <ul><li><a href="/wiki/Mass_mortality_event" title="Mass mortality event">Mass mortality event</a></li></ul></li> <li><a href="/wiki/Climate_change_and_birds" title="Climate change and birds">Birds</a></li> <li><a href="/wiki/Extinction_risk_from_climate_change" title="Extinction risk from climate change">Extinction risk</a></li> <li><a href="/wiki/Forest_dieback" title="Forest dieback">Forest dieback</a></li> <li><a href="/wiki/Climate_change_and_invasive_species" title="Climate change and invasive species">Invasive species</a></li> <li><a href="/wiki/Human_impact_on_marine_life#Climate_change" title="Human impact on marine life">Marine life</a></li> <li><a href="/wiki/Effects_of_climate_change_on_plant_biodiversity" title="Effects of climate change on plant biodiversity">Plant biodiversity</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:10.25em">Social and economic</th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Effects_of_climate_change_on_agriculture" title="Effects of climate change on agriculture">Agriculture</a> <ul><li><a href="/wiki/Effects_of_climate_change_on_livestock" title="Effects of climate change on livestock">Livestock</a></li> <li><a href="/wiki/Climate_change_and_agriculture_in_the_United_States" title="Climate change and agriculture in the United States">United States</a></li></ul></li> <li><a href="/wiki/Climate_change_and_children" title="Climate change and children">Children</a></li> <li><a href="/wiki/Climate_change_and_cities" title="Climate change and cities">Cities</a></li> <li><a href="/wiki/Climate_change_and_civilizational_collapse" title="Climate change and civilizational collapse">Civilizational collapse</a></li> <li><a href="/wiki/Climate_change_and_crime" title="Climate change and crime">Crime</a></li> <li><a href="/wiki/List_of_areas_depopulated_due_to_climate_change" title="List of areas depopulated due to climate change">Depopulation of settlements</a></li> <li><a href="/wiki/List_of_landmarks_destroyed_or_damaged_by_climate_change" title="List of landmarks destroyed or damaged by climate change">Destruction of cultural heritage</a></li> <li><a href="/wiki/Disability_and_climate_change" title="Disability and climate change">Disability</a></li> <li><a href="/wiki/Economic_analysis_of_climate_change" title="Economic analysis of climate change">Economic impacts</a> <ul><li><a href="/wiki/Climate_change_and_insurance_in_the_United_States" title="Climate change and insurance in the United States">U.S. insurance industry</a></li></ul></li> <li><a href="/wiki/Climate_change_and_fisheries" title="Climate change and fisheries">Fisheries</a></li> <li><a href="/wiki/Climate_change_and_gender" title="Climate change and gender">Gender</a></li> <li><a href="/wiki/Effects_of_climate_change_on_human_health" title="Effects of climate change on human health">Health</a> <ul><li><a href="/wiki/Effects_of_climate_change_on_mental_health" title="Effects of climate change on mental health">Mental health</a></li></ul></li> <li><a href="/wiki/Human_rights_and_climate_change" title="Human rights and climate change">Human rights</a></li> <li><a href="/wiki/Climate_change_and_Indigenous_peoples" class="mw-redirect" title="Climate change and Indigenous peoples">Indigenous peoples</a></li> <li><a href="/wiki/Climate_change_and_infectious_diseases" title="Climate change and infectious diseases">Infectious diseases</a></li> <li><a href="/wiki/Climate_migration" title="Climate migration">Migration</a></li> <li><a href="/wiki/Climate_change_and_poverty" title="Climate change and poverty">Poverty</a></li> <li><a href="/wiki/Psychological_impact_of_climate_change" title="Psychological impact of climate change">Psychological impacts</a></li> <li><a href="/wiki/Climate_security" title="Climate security">Security and conflict</a></li> <li><a href="/wiki/Urban_flooding" title="Urban flooding">Urban flooding</a></li> <li><a href="/wiki/Water_scarcity" title="Water scarcity">Water scarcity</a></li> <li><a href="/wiki/Water_security" title="Water security">Water security</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:10.25em"><a href="/wiki/Template:Climate_change_regions" title="Template:Climate change regions">By country and region</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Climate_change_in_Africa" title="Climate change in Africa">Africa</a></li> <li><a href="/wiki/Climate_change_in_the_Americas" title="Climate change in the Americas">Americas</a></li> <li><a href="/wiki/Climate_change_in_Antarctica" title="Climate change in Antarctica">Antarctica</a></li> <li><a href="/wiki/Climate_change_in_the_Arctic" title="Climate change in the Arctic">Arctic</a></li> <li><a href="/wiki/Climate_change_in_Asia" title="Climate change in Asia">Asia</a></li> <li><a href="/wiki/Climate_change_in_Australia" title="Climate change in Australia">Australia</a></li> <li><a href="/wiki/Climate_change_in_the_Caribbean" title="Climate change in the Caribbean">Caribbean</a></li> <li><a href="/wiki/Climate_change_in_Europe" title="Climate change in Europe">Europe</a></li> <li><a href="/wiki/Climate_change_in_the_Middle_East_and_North_Africa" title="Climate change in the Middle East and North Africa">Middle East and North Africa</a></li> <li><a href="/wiki/Effects_of_climate_change_on_small_island_countries" title="Effects of climate change on small island countries">Small island countries</a></li> <li><a href="/wiki/Category:Climate_change_by_country" title="Category:Climate change by country">by individual country</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible mw-collapsed navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Mitigation" style="font-size:114%;margin:0 4em"><a href="/wiki/Climate_change_mitigation" title="Climate change mitigation">Mitigation</a></div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:10.25em"><a href="/wiki/Economic_analysis_of_climate_change" title="Economic analysis of climate change">Economics and finance</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Carbon_budget" title="Carbon budget">Carbon budget</a></li> <li><a href="/wiki/Carbon_emission_trading" title="Carbon emission trading">Carbon emission trading</a></li> <li><a href="/wiki/Carbon_offsets_and_credits" title="Carbon offsets and credits">Carbon offsets and credits</a> <ul><li><a href="/wiki/Gold_Standard_(carbon_offset_standard)" title="Gold Standard (carbon offset standard)">Gold Standard (carbon offset standard)</a></li></ul></li> <li><a href="/wiki/Carbon_price" title="Carbon price">Carbon price</a></li> <li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon tax</a></li> <li><a href="/wiki/Climate_debt" title="Climate debt">Climate debt</a></li> <li><a href="/wiki/Climate_finance" title="Climate finance">Climate finance</a></li> <li><a href="/wiki/Climate_risk_insurance" title="Climate risk insurance">Climate risk insurance</a></li> <li><a href="/wiki/Co-benefits_of_climate_change_mitigation" class="mw-redirect" title="Co-benefits of climate change mitigation">Co-benefits of climate change mitigation</a></li> <li><a href="/wiki/Economics_of_climate_change_mitigation" title="Economics of climate change mitigation">Economics of climate change mitigation</a></li> <li><a href="/wiki/Fossil_fuel_divestment" title="Fossil fuel divestment">Fossil fuel divestment</a></li> <li><a href="/wiki/Green_Climate_Fund" title="Green Climate Fund">Green Climate Fund</a></li> <li><a href="/wiki/Low-carbon_economy" title="Low-carbon economy">Low-carbon economy</a></li> <li><a href="/wiki/Net_zero_emissions" class="mw-redirect" title="Net zero emissions">Net zero emissions</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:10.25em">Energy</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Carbon_capture_and_storage" title="Carbon capture and storage">Carbon capture and storage</a></li> <li><a href="/wiki/Energy_transition" title="Energy transition">Energy transition</a> <ul><li><a href="/wiki/Fossil_fuel_phase-out" title="Fossil fuel phase-out">Fossil fuel phase-out</a></li></ul></li> <li><a href="/wiki/Nuclear_power" title="Nuclear power">Nuclear power</a></li> <li><a href="/wiki/Renewable_energy" title="Renewable energy">Renewable energy</a></li> <li><a href="/wiki/Sustainable_energy" title="Sustainable energy">Sustainable energy</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:10.25em">Preserving and enhancing<br /> <a href="/wiki/Carbon_sink" title="Carbon sink">carbon sinks</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Blue_carbon" title="Blue carbon">Blue carbon</a></li> <li><a href="/wiki/Carbon_dioxide_removal" title="Carbon dioxide removal">Carbon dioxide removal</a> <ul><li><a href="/wiki/Carbon_sequestration" title="Carbon sequestration">Carbon sequestration</a></li> <li><a href="/wiki/Direct_air_capture" title="Direct air capture">Direct air capture</a></li></ul></li> <li><a href="/wiki/Carbon_farming" title="Carbon farming">Carbon farming</a></li> <li><a href="/wiki/Climate-smart_agriculture" title="Climate-smart agriculture">Climate-smart agriculture</a></li> <li>Forest management <ul><li><a href="/wiki/Afforestation" title="Afforestation">afforestation</a></li> <li><a href="/wiki/Carbon_sequestration#Forestry" title="Carbon sequestration">forestry for carbon sequestration</a></li> <li><a href="/wiki/REDD_and_REDD%2B" title="REDD and REDD+">REDD and REDD+</a></li> <li><a href="/wiki/Reforestation" title="Reforestation">reforestation</a></li></ul></li> <li><a href="/wiki/Land_use,_land-use_change,_and_forestry" title="Land use, land-use change, and forestry">Land use, land-use change, and forestry</a> (LULUCF and AFOLU)</li> <li><a href="/wiki/Nature-based_solutions" title="Nature-based solutions">Nature-based solutions</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:10.25em">Personal</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Individual_action_on_climate_change" title="Individual action on climate change">Individual action on climate change</a> <ul><li><a href="/wiki/Plant-based_diet" title="Plant-based diet">Plant-based diet</a></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible mw-collapsed navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Society_and_adaptation" style="font-size:114%;margin:0 4em">Society and <a href="/wiki/Climate_change_adaptation" title="Climate change adaptation">adaptation</a></div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:10.25em">Society</th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Business_action_on_climate_change" title="Business action on climate change">Business action</a></li> <li><a href="/wiki/Climate_action" title="Climate action">Climate action</a></li> <li><a href="/wiki/Climate_emergency_declaration" title="Climate emergency declaration">Climate emergency declaration</a></li> <li><a href="/wiki/Climate_movement" title="Climate movement">Climate movement</a> <ul><li><a href="/wiki/School_Strike_for_Climate" class="mw-redirect" title="School Strike for Climate">School Strike for Climate</a></li></ul></li> <li><a href="/wiki/Climate_change_denial" title="Climate change denial">Denial</a></li> <li><a href="/wiki/Ecological_grief" title="Ecological grief">Ecological grief</a></li> <li><a href="/wiki/Climate_governance" title="Climate governance">Governance</a></li> <li><a href="/wiki/Climate_justice" title="Climate justice">Justice</a></li> <li><a href="/wiki/Climate_change_litigation" title="Climate change litigation">Litigation</a></li> <li><a href="/wiki/Politics_of_climate_change" title="Politics of climate change">Politics</a></li> <li><a href="/wiki/Public_opinion_on_climate_change" title="Public opinion on climate change">Public opinion</a></li> <li><a href="/wiki/Women_in_climate_change" title="Women in climate change">Women</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:10.25em"><a href="/wiki/Climate_change_adaptation" title="Climate change adaptation">Adaptation</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Climate_change_adaptation_strategies_on_the_German_coast" title="Climate change adaptation strategies on the German coast">Adaptation strategies on the German coast</a></li> <li><a href="/wiki/Adaptive_capacity" title="Adaptive capacity">Adaptive capacity</a></li> <li><a href="/wiki/Disaster_risk_reduction" title="Disaster risk reduction">Disaster risk reduction</a></li> <li><a href="/wiki/Ecosystem-based_adaptation" title="Ecosystem-based adaptation">Ecosystem-based adaptation</a></li> <li><a href="/wiki/Flood_control" class="mw-redirect" title="Flood control">Flood control</a></li> <li><a href="/wiki/Loss_and_damage_(climate_change)" title="Loss and damage (climate change)">Loss and damage</a></li> <li><a href="/wiki/Managed_retreat" title="Managed retreat">Managed retreat</a></li> <li><a href="/wiki/Nature-based_solutions" title="Nature-based solutions">Nature-based solutions</a></li> <li><a href="/wiki/Climate_resilience" title="Climate resilience">Resilience</a></li> <li><a href="/wiki/Climate_risk" title="Climate risk">Risk</a></li> <li><a href="/wiki/Climate_change_vulnerability" title="Climate change vulnerability">Vulnerability</a></li> <li><a href="/wiki/The_Adaptation_Fund" title="The Adaptation Fund">The Adaptation Fund</a></li> <li><a href="/wiki/National_Adaptation_Programme_of_Action" title="National Adaptation Programme of Action">National Adaptation Programme of Action</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:10.25em"><a href="/wiki/Climate_communication" title="Climate communication">Communication</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Climate_Change_Performance_Index" title="Climate Change Performance Index">Climate Change Performance Index</a></li> <li><a href="/wiki/Climate_crisis" title="Climate crisis">Climate crisis (term)</a></li> <li><a href="/wiki/Climate_spiral" title="Climate spiral">Climate spiral</a></li> <li><a href="/wiki/Climate_change_education" title="Climate change education">Education</a></li> <li><a href="/wiki/Media_coverage_of_climate_change" title="Media coverage of climate change">Media coverage</a></li> <li><a href="/wiki/Climate_change_in_popular_culture" title="Climate change in popular culture">Popular culture depictions</a> <ul><li><a href="/wiki/Climate_change_art" title="Climate change art">art</a></li> <li><a href="/wiki/Climate_fiction" title="Climate fiction">fiction</a></li> <li><a href="/wiki/List_of_climate_change_video_games" class="mw-redirect" title="List of climate change video games">video games</a></li></ul></li> <li><a href="/wiki/Warming_stripes" title="Warming stripes">Warming stripes</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:10.25em">International agreements</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Glasgow_Climate_Pact" title="Glasgow Climate Pact">Glasgow Climate Pact</a></li> <li><a href="/wiki/Kyoto_Protocol" title="Kyoto Protocol">Kyoto Protocol</a></li> <li><a href="/wiki/Paris_Agreement" title="Paris Agreement">Paris Agreement</a> <ul><li><a href="/wiki/Cooperative_Mechanisms_under_Article_6_of_the_Paris_Agreement" title="Cooperative Mechanisms under Article 6 of the Paris Agreement">Cooperative Mechanisms under Article 6 of the Paris Agreement</a></li> <li><a href="/wiki/Nationally_determined_contribution" title="Nationally determined contribution">Nationally determined contributions</a></li></ul></li> <li><a href="/wiki/Sustainable_Development_Goal_13" title="Sustainable Development Goal 13">Sustainable Development Goal 13</a></li> <li><a href="/wiki/United_Nations_Framework_Convention_on_Climate_Change" title="United Nations Framework Convention on Climate Change">United Nations Framework Convention on Climate Change</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible mw-collapsed navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Background_and_theory" style="font-size:114%;margin:0 4em">Background and theory</div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:10.25em">Measurements</th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Global_surface_temperature" title="Global surface temperature">Global surface temperature</a></li> <li><a href="/wiki/Instrumental_temperature_record" class="mw-redirect" title="Instrumental temperature record">Instrumental temperature record</a></li> <li><a href="/wiki/Proxy_(climate)" title="Proxy (climate)">Proxy</a></li> <li><a href="/wiki/Satellite_temperature_measurement" title="Satellite temperature measurement">Satellite temperature measurement</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:10.25em">Theory</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Albedo" title="Albedo">Albedo</a></li> <li><a href="/wiki/Carbon_cycle" title="Carbon cycle">Carbon cycle</a> <ul><li><a href="/wiki/Atmospheric_carbon_cycle" title="Atmospheric carbon cycle">atmospheric</a></li> <li><a href="/wiki/Biological_pump" title="Biological pump">biologic</a></li> <li><a href="/wiki/Oceanic_carbon_cycle" title="Oceanic carbon cycle">oceanic</a></li> <li><a href="/wiki/Permafrost_carbon_cycle" title="Permafrost carbon cycle">permafrost</a></li></ul></li> <li><a href="/wiki/Carbon_sink" title="Carbon sink">Carbon sink</a></li> <li><a href="/wiki/Climate_sensitivity" title="Climate sensitivity">Climate sensitivity</a></li> <li><a href="/wiki/Climate_variability_and_change" title="Climate variability and change">Climate variability and change</a></li> <li><a href="/wiki/Cloud_feedback" title="Cloud feedback">Cloud feedback</a></li> <li><a href="/wiki/Cloud_forcing" class="mw-redirect" title="Cloud forcing">Cloud forcing</a> <ul><li><a href="/wiki/Fixed_anvil_temperature_hypothesis" title="Fixed anvil temperature hypothesis">Fixed anvil temperature hypothesis</a></li></ul></li> <li><a href="/wiki/Cryosphere" title="Cryosphere">Cryosphere</a></li> <li><a href="/wiki/Earth%27s_energy_budget" title="Earth's energy budget">Earth's energy budget</a></li> <li><a href="/wiki/Extreme_event_attribution" title="Extreme event attribution">Extreme event attribution</a></li> <li><a href="/wiki/Climate_change_feedbacks" title="Climate change feedbacks">Feedbacks</a></li> <li><a href="/wiki/Global_warming_potential" title="Global warming potential">Global warming potential</a></li> <li><a href="/wiki/Illustrative_model_of_greenhouse_effect_on_climate_change" title="Illustrative model of greenhouse effect on climate change">Illustrative model of greenhouse effect on climate change</a></li> <li><a href="/wiki/Orbital_forcing" title="Orbital forcing">Orbital forcing</a></li> <li><a href="/wiki/Radiative_forcing" title="Radiative forcing">Radiative forcing</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:10.25em">Research and modelling</th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Climate_change_scenario" title="Climate change scenario">Climate change scenario</a></li> <li><a href="/wiki/Climate_model" title="Climate model">Climate model</a></li> <li><a href="/wiki/Coupled_Model_Intercomparison_Project" title="Coupled Model Intercomparison Project">Coupled Model Intercomparison Project</a></li> <li><a href="/wiki/Intergovernmental_Panel_on_Climate_Change" title="Intergovernmental Panel on Climate Change">Intergovernmental Panel on Climate Change (IPCC)</a> <ul><li><a href="/wiki/IPCC_Sixth_Assessment_Report" title="IPCC Sixth Assessment Report">IPCC Sixth Assessment Report</a></li></ul></li> <li><a href="/wiki/Paleoclimatology" title="Paleoclimatology">Paleoclimatology</a></li> <li><a href="/wiki/Representative_Concentration_Pathway" title="Representative Concentration Pathway">Representative Concentration Pathway</a></li> <li><a href="/wiki/Shared_Socioeconomic_Pathways" title="Shared Socioeconomic Pathways">Shared Socioeconomic Pathways</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><td class="navbox-abovebelow" colspan="2"><div> <ul><li><b><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/66/Climate_change_icon.png/16px-Climate_change_icon.png" decoding="async" width="16" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/66/Climate_change_icon.png/24px-Climate_change_icon.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/66/Climate_change_icon.png/32px-Climate_change_icon.png 2x" data-file-width="1112" data-file-height="1056" /></span></span> </span><a href="/wiki/Portal:Climate_change" title="Portal:Climate change">Climate change portal</a></b></li> <li><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <b><a href="/wiki/Category:Climate_change" title="Category:Climate change">Category</a></b></li> <li><span class="noviewer" typeof="mw:File"><span title="List-Class article"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/16px-Symbol_list_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/23px-Symbol_list_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/31px-Symbol_list_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <b><a href="/wiki/Glossary_of_climate_change" title="Glossary of climate change">Glossary</a></b></li> <li><span class="noviewer" typeof="mw:File"><span title="List-Class article"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/16px-Symbol_list_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/23px-Symbol_list_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/31px-Symbol_list_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <b><a href="/wiki/Index_of_climate_change_articles" title="Index of climate change articles">Index</a></b></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Social_and_environmental_accountability" style="padding:3px"><table class="nowraplinks hlist mw-collapsible mw-collapsed navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="3"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Social_accountability" title="Template:Social accountability"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Social_accountability" title="Template talk:Social accountability"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Social_accountability" title="Special:EditPage/Template:Social accountability"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Social_and_environmental_accountability" style="font-size:114%;margin:0 4em"><a href="/wiki/Social_accounting#Formal_accountability" title="Social accounting">Social</a> and <a href="/wiki/Environmental_accounting" title="Environmental accounting">environmental</a> <a href="/wiki/Accountability" title="Accountability">accountability</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Business_ethics" title="Business ethics">Ethics</a> and<br />principles</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Aarhus_Convention" title="Aarhus Convention">Aarhus Convention</a></li> <li><a href="/wiki/Climate_justice" title="Climate justice">Climate justice</a></li> <li><a href="/wiki/Corporate_crime" title="Corporate crime">Corporate accountability</a> / <a href="/wiki/Corporate_behaviour" title="Corporate behaviour">behaviour</a> / <a href="/wiki/Corporate_environmental_responsibility" title="Corporate environmental responsibility">environmental responsibility</a> / <a href="/wiki/Corporate_responsibility" title="Corporate responsibility">responsibility</a> / <a href="/wiki/Corporate_social_responsibility" title="Corporate social responsibility">social responsibility</a></li> <li><a href="/wiki/Dirty_hands" class="mw-redirect" title="Dirty hands">Dirty hands</a></li> <li><a href="/wiki/Environmental_racism" title="Environmental racism">Environmental racism</a> / <a href="/wiki/Environmental_racism_in_Russia" title="Environmental racism in Russia">in Russia</a> / <a href="/wiki/Environmental_racism_in_the_United_States" title="Environmental racism in the United States">in the United States</a> / <a href="/wiki/Environmental_racism_in_Western_Europe" title="Environmental racism in Western Europe">in Western Europe</a> / <a href="/wiki/Environmental_inequality_in_the_United_Kingdom" title="Environmental inequality in the United Kingdom"> inequality in the UK</a> / <a href="/wiki/Environmental_injustice_in_Europe" title="Environmental injustice in Europe">injustice in Europe</a></li> <li><a href="/wiki/Ethical_banking" title="Ethical banking">Ethical banking</a></li> <li><a href="/wiki/Ethical_code" title="Ethical code">Ethical code</a></li> <li><a href="/wiki/Extended_producer_responsibility" title="Extended producer responsibility">Extended producer responsibility</a></li> <li><a href="/wiki/Externality" title="Externality">Externality</a></li> <li><a href="/wiki/Harm" title="Harm">Harm</a></li> <li><a href="/wiki/Little_Eichmanns" title="Little Eichmanns">Little Eichmanns</a></li> <li><a href="/wiki/Loss_and_damage" class="mw-redirect" title="Loss and damage">Loss and damage</a></li> <li><a href="/wiki/Organizational_ethics" title="Organizational ethics">Organizational ethics</a></li> <li><a href="/wiki/Organizational_justice" title="Organizational justice">Organizational justice</a></li> <li><a href="/wiki/Pollution" title="Pollution">Pollution</a></li> <li><a href="/wiki/Principles_for_Responsible_Investment" title="Principles for Responsible Investment">Principles for Responsible Investment</a></li> <li><a href="/wiki/Racism" title="Racism">Racism</a></li> <li><a href="/wiki/Impact_Assessment" class="mw-redirect" title="Impact Assessment"> Social impact assessment</a></li> <li><a href="/wiki/Social_justice" title="Social justice">Social justice</a></li> <li><a href="/wiki/Social_responsibility" title="Social responsibility">Social responsibility</a></li> <li><a href="/wiki/Stakeholder_theory" title="Stakeholder theory">Stakeholder theory</a></li> <li><a href="/wiki/Sullivan_principles" title="Sullivan principles">Sullivan principles</a></li> <li><a href="/wiki/Transparency_(behavior)" title="Transparency (behavior)">Transparency (behavioral</a></li> <li><a href="/wiki/Transparency_(behavior)" title="Transparency (behavior)">social)</a></li> <li><a href="/wiki/United_Nations_Global_Compact" title="United Nations Global Compact">UN Global Compact</a></li></ul> </div></td><td class="noviewer navbox-image" rowspan="6" style="width:1px;padding:0 0 0 2px"><div><span typeof="mw:File"><a href="/wiki/File:OilCleanupAfterValdezSpill.jpg" class="mw-file-description" title="Clean up after the Exxon Valdez oil spill"><img alt="Clean up after the Exxon Valdez oil spill" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/52/OilCleanupAfterValdezSpill.jpg/125px-OilCleanupAfterValdezSpill.jpg" decoding="async" width="125" height="81" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/52/OilCleanupAfterValdezSpill.jpg/188px-OilCleanupAfterValdezSpill.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/52/OilCleanupAfterValdezSpill.jpg/250px-OilCleanupAfterValdezSpill.jpg 2x" data-file-width="400" data-file-height="259" /></a></span></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Social_accounting" title="Social accounting">Social<br />accounting</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Corporate_crime" title="Corporate crime">Corporate crime</a></li> <li><a href="/wiki/Double_bottom_line" title="Double bottom line">Double bottom line</a></li> <li><a href="/wiki/Ethical_positioning_index" title="Ethical positioning index">Ethical positioning index</a></li> <li><a href="/wiki/Higg_Index" title="Higg Index">Higg Index</a></li> <li><a href="/wiki/Impact_assessment" title="Impact assessment">Impact assessment</a> (<a href="/wiki/Environmental_impact_assessment" title="Environmental impact assessment">environmental</a></li> <li><a href="/wiki/Equality_impact_assessment" title="Equality impact assessment">equality</a></li> <li><a href="/wiki/Social_impact_assessment" title="Social impact assessment">social</a>)</li> <li><a href="/wiki/ISO_26000" title="ISO 26000">ISO 26000</a></li> <li><a href="/wiki/ISO_45001" title="ISO 45001">ISO 45001</a></li> <li><a href="/wiki/Genuine_progress_indicator" title="Genuine progress indicator">Genuine progress indicator</a></li> <li><a href="/wiki/Performance_indicator" title="Performance indicator">Performance indicator</a></li> <li><a href="/wiki/SA8000" title="SA8000">SA 8000</a></li> <li><a href="/wiki/OHSAS_18001" title="OHSAS 18001">OHSAS 18001</a></li> <li><a href="/wiki/Social_return_on_investment" title="Social return on investment">Social return on investment</a></li> <li><a href="/wiki/Whole-life_cost" title="Whole-life cost">Whole-life cost</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Environmental_accounting" title="Environmental accounting">Environmental<br />accounting</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a class="mw-selflink selflink">Carbon accounting</a></li> <li><a href="/wiki/Eco-Management_and_Audit_Scheme" title="Eco-Management and Audit Scheme">Eco-Management and Audit Scheme</a></li> <li><a href="/wiki/Emission_inventory" title="Emission inventory">Emission inventory</a></li> <li><a href="/wiki/Environmental_full-cost_accounting" title="Environmental full-cost accounting">Environmental full-cost accounting</a> / <a href="/wiki/Environmental_conflict" title="Environmental conflict">Environmental conflict</a> / <a href="/wiki/Environmental_impact_assessment" title="Environmental impact assessment">impact assessment</a> / <a href="/wiki/Environmental_management_system" title="Environmental management system">management system</a> / <a href="/wiki/Environmental_profit_and_loss_account" title="Environmental profit and loss account">profit-and-loss account</a></li> <li><a href="/wiki/ISO_14000" class="mw-redirect" title="ISO 14000">ISO 14000</a></li> <li><a href="/wiki/ISO_14031" title="ISO 14031">ISO 14031</a></li> <li><a href="/wiki/Life-cycle_assessment" title="Life-cycle assessment">Life-cycle assessment</a></li> <li><a href="/wiki/Pollutant_release_and_transfer_register" title="Pollutant release and transfer register">Pollutant release and transfer register</a></li> <li><a href="/wiki/Sustainability_accounting" title="Sustainability accounting">Sustainability accounting</a> / <a href="/wiki/Sustainability_measurement" title="Sustainability measurement">measurement</a> / <a href="/wiki/Sustainability_metrics_and_indices" title="Sustainability metrics and indices">metrics and indices</a> / <a href="/wiki/Sustainability_standards_and_certification" title="Sustainability standards and certification">standards and certification</a> / <a href="/wiki/Supply_chain_sustainability" title="Supply chain sustainability">supply chain</a></li> <li><a href="/wiki/Toxics_Release_Inventory" title="Toxics Release Inventory">Toxics Release Inventory</a></li> <li><a href="/wiki/Triple_bottom_line" title="Triple bottom line">Triple bottom line</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Reporting</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Global_Reporting_Initiative" title="Global Reporting Initiative">Global Reporting Initiative</a></li> <li><a href="/wiki/GxP" title="GxP">GxP guidelines</a></li> <li><a href="/wiki/Sustainability_reporting" title="Sustainability reporting">Sustainability reporting</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Audit" title="Audit">Auditing</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Community-based_monitoring" title="Community-based monitoring">Community-based monitoring</a></li> <li><a href="/wiki/Environmental_audit" title="Environmental audit">Environmental</a> (<a href="/wiki/Environmental_certification" title="Environmental certification">certification</a>)</li> <li><a href="/wiki/Fair_trade" title="Fair trade">Fair trade</a> (<a href="/wiki/Fair_trade_certification" title="Fair trade certification">certification</a>)</li> <li><a href="/wiki/ISO_19011" title="ISO 19011">ISO 19011</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Related</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Accord_on_Fire_and_Building_Safety_in_Bangladesh" title="Accord on Fire and Building Safety in Bangladesh">Bangladesh Accord</a></li> <li><a href="/wiki/Benefit_corporation" title="Benefit corporation">Benefit corporation</a></li> <li><a href="/wiki/Child_labour" title="Child labour">Child labour</a></li> <li><a href="/wiki/Community_interest_company" title="Community interest company">Community interest company</a></li> <li><a href="/wiki/Conflict_of_interest" title="Conflict of interest">Conflict of interest</a></li> <li><a href="/wiki/Disaster" title="Disaster">Disasters</a></li> <li><a href="/wiki/Disinvestment" title="Disinvestment">Disinvestment</a></li> <li><a href="/wiki/Ecolabel" title="Ecolabel">Eco-labeling</a></li> <li><a href="/wiki/Environmental_degradation" title="Environmental degradation">Environmental degradation</a></li> <li><a href="/wiki/Environmental_pricing_reform" title="Environmental pricing reform">Environmental pricing reform</a></li> <li><a href="/wiki/Environmental,_social,_and_corporate_governance" class="mw-redirect" title="Environmental, social, and corporate governance">Environmental, social, and corporate governance</a></li> <li><a href="/wiki/Ethical_consumerism" title="Ethical consumerism">Ethical consumerism</a></li> <li><a href="/wiki/Euthenics" title="Euthenics">Euthenics</a></li> <li><a href="/wiki/Global_justice_movement" title="Global justice movement">Global justice movement</a></li> <li><a href="/wiki/Health_impact_assessment" title="Health impact assessment">Health impact assessment</a></li> <li><a href="/wiki/Market_governance_mechanism" title="Market governance mechanism">Market governance mechanism</a></li> <li><a href="/wiki/Product_certification" title="Product certification">Product certification</a></li> <li><a href="/wiki/Public_participation" title="Public participation">Public participation</a></li> <li><a href="/wiki/SDG_Publishers_Compact" title="SDG Publishers Compact">SDG Publishers Compact</a></li> <li><a href="/wiki/Social_enterprise" title="Social enterprise">Social enterprise</a></li> <li><a href="/wiki/Socially_responsible_business" title="Socially responsible business">Socially responsible business</a></li> <li><a href="/wiki/Socially_responsible_investing" title="Socially responsible investing">Socially responsible investing</a></li> <li><a href="/wiki/Socially_responsible_marketing" title="Socially responsible marketing">Socially responsible marketing</a></li> <li><a href="/wiki/Stakeholder_(corporate)" title="Stakeholder (corporate)">Stakeholder</a> (<a href="/wiki/Stakeholder_engagement" title="Stakeholder engagement">engagement</a>)</li> <li><a href="/wiki/Supply_chain_management" title="Supply chain management">Supply chain management</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="3"><div> <ul><li><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Symbol_portal_class.svg" class="mw-file-description" title="Portal"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/e/e2/Symbol_portal_class.svg/16px-Symbol_portal_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/e/e2/Symbol_portal_class.svg/23px-Symbol_portal_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/e/e2/Symbol_portal_class.svg/31px-Symbol_portal_class.svg.png 2x" data-file-width="180" data-file-height="185" /></a></span> <a href="/wiki/Portal:Environment" title="Portal:Environment">Environment portal</a></li> <li><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <a href="/wiki/Category:Social_responsibility" title="Category:Social responsibility">Category</a></li> <li><span class="noviewer" typeof="mw:File"><span title="Commons page"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/12px-Commons-logo.svg.png" decoding="async" width="12" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/18px-Commons-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/24px-Commons-logo.svg.png 2x" data-file-width="1024" data-file-height="1376" /></span></span> <b><a href="https://commons.wikimedia.org/wiki/Category:Social_accountability" class="extiw" title="commons:Category:Social accountability">Commons</a></b></li> <li><a href="/wiki/Category:Social_responsibility_organizations" title="Category:Social responsibility organizations">Organizations</a></li></ul> </div></td></tr></tbody></table></div> <!-- NewPP limit report Parsed by mw‐web.codfw.main‐5857dfdcd6‐2h4db Cached time: 20241203070536 Cache expiry: 2592000 Reduced expiry: false Complications: [vary‐revision‐sha1, show‐toc] CPU time usage: 1.827 seconds Real time usage: 1.988 seconds Preprocessor visited node count: 9770/1000000 Post‐expand include size: 385099/2097152 bytes Template argument size: 2216/2097152 bytes Highest expansion depth: 12/100 Expensive parser function count: 18/500 Unstrip recursion depth: 1/20 Unstrip post‐expand size: 579111/5000000 bytes Lua time usage: 1.205/10.000 seconds Lua memory usage: 9550877/52428800 bytes Lua Profile: MediaWiki\Extension\Scribunto\Engines\LuaSandbox\LuaSandboxCallback::callParserFunction 260 ms 23.2% MediaWiki\Extension\Scribunto\Engines\LuaSandbox\LuaSandboxCallback::gsub 180 ms 16.1% MediaWiki\Extension\Scribunto\Engines\LuaSandbox\LuaSandboxCallback::preprocess 80 ms 7.1% ? 80 ms 7.1% <mw.title.lua:50> 80 ms 7.1% MediaWiki\Extension\Scribunto\Engines\LuaSandbox\LuaSandboxCallback::getAllExpandedArguments 60 ms 5.4% MediaWiki\Extension\Scribunto\Engines\LuaSandbox\LuaSandboxCallback::match 60 ms 5.4% dataWrapper <mw.lua:672> 60 ms 5.4% init <Module:Citation/CS1/Date_validation> 40 ms 3.6% MediaWiki\Extension\Scribunto\Engines\LuaSandbox\LuaSandboxCallback::find 40 ms 3.6% [others] 180 ms 16.1% Number of Wikibase entities loaded: 0/400 --> <!-- Transclusion expansion time report (%,ms,calls,template) 100.00% 1730.083 1 -total 55.37% 957.934 1 Template:Reflist 30.10% 520.735 92 Template:Cite_web 7.55% 130.601 19 Template:Cite_journal 7.17% 124.068 10 Template:Sfn 7.03% 121.701 16 Template:Cite_report 6.81% 117.753 1 Template:Climate_change_mitigation 5.60% 96.812 18 Template:Cite_book 3.95% 68.371 1 Template:Global_warming 3.64% 62.987 16 Template:Main_other --> <!-- Saved in parser cache with key enwiki:pcache:5362623:|#|:idhash:canonical and timestamp 20241203070536 and revision id 1256518956. Rendering was triggered because: page-view --> </div><!--esi <esi:include src="/esitest-fa8a495983347898/content" /> --><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1&useformat=desktop" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Carbon_accounting&oldid=1256518956">https://en.wikipedia.org/w/index.php?title=Carbon_accounting&oldid=1256518956</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:Carbon_finance" title="Category:Carbon finance">Carbon finance</a></li><li><a href="/wiki/Category:Types_of_accounting" title="Category:Types of accounting">Types of accounting</a></li><li><a href="/wiki/Category:Greenhouse_gas_inventories" title="Category:Greenhouse gas inventories">Greenhouse gas inventories</a></li><li><a href="/wiki/Category:Management_cybernetics" title="Category:Management cybernetics">Management cybernetics</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Hidden categories: <ul><li><a href="/wiki/Category:Good_articles" title="Category:Good articles">Good articles</a></li><li><a href="/wiki/Category:Articles_with_short_description" title="Category:Articles with short description">Articles with short description</a></li><li><a href="/wiki/Category:Short_description_is_different_from_Wikidata" title="Category:Short description is different from Wikidata">Short description is different from Wikidata</a></li><li><a href="/wiki/Category:Use_dmy_dates_from_February_2021" title="Category:Use dmy dates from February 2021">Use dmy dates from February 2021</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> This page was last edited on 10 November 2024, at 09:10<span class="anonymous-show"> (UTC)</span>.</li> <li id="footer-info-copyright">Text is available under the <a href="/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License" title="Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License">Creative Commons Attribution-ShareAlike 4.0 License</a>; additional terms may apply. By using this site, you agree to the <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Terms_of_Use" class="extiw" title="foundation:Special:MyLanguage/Policy:Terms of Use">Terms of Use</a> and <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy" class="extiw" title="foundation:Special:MyLanguage/Policy:Privacy policy">Privacy Policy</a>. Wikipedia® is a registered trademark of the <a rel="nofollow" class="external text" href="https://wikimediafoundation.org/">Wikimedia Foundation, Inc.</a>, a non-profit organization.</li> </ul> <ul id="footer-places"> <li id="footer-places-privacy"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy">Privacy policy</a></li> <li id="footer-places-about"><a href="/wiki/Wikipedia:About">About Wikipedia</a></li> <li id="footer-places-disclaimers"><a href="/wiki/Wikipedia:General_disclaimer">Disclaimers</a></li> <li id="footer-places-contact"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us">Contact Wikipedia</a></li> <li id="footer-places-wm-codeofconduct"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct">Code of Conduct</a></li> <li id="footer-places-developers"><a href="https://developer.wikimedia.org">Developers</a></li> <li id="footer-places-statslink"><a href="https://stats.wikimedia.org/#/en.wikipedia.org">Statistics</a></li> <li id="footer-places-cookiestatement"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement">Cookie statement</a></li> <li id="footer-places-mobileview"><a href="//en.m.wikipedia.org/w/index.php?title=Carbon_accounting&mobileaction=toggle_view_mobile" class="noprint stopMobileRedirectToggle">Mobile view</a></li> </ul> <ul id="footer-icons" class="noprint"> <li id="footer-copyrightico"><a href="https://wikimediafoundation.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/static/images/footer/wikimedia-button.svg" width="84" height="29" alt="Wikimedia Foundation" loading="lazy"></a></li> <li id="footer-poweredbyico"><a href="https://www.mediawiki.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/w/resources/assets/poweredby_mediawiki.svg" alt="Powered by MediaWiki" width="88" height="31" loading="lazy"></a></li> </ul> </footer> </div> </div> </div> <div class="vector-settings" id="p-dock-bottom"> <ul></ul> </div><script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgHostname":"mw-web.codfw.canary-757b8f897d-9phnm","wgBackendResponseTime":144,"wgPageParseReport":{"limitreport":{"cputime":"1.827","walltime":"1.988","ppvisitednodes":{"value":9770,"limit":1000000},"postexpandincludesize":{"value":385099,"limit":2097152},"templateargumentsize":{"value":2216,"limit":2097152},"expansiondepth":{"value":12,"limit":100},"expensivefunctioncount":{"value":18,"limit":500},"unstrip-depth":{"value":1,"limit":20},"unstrip-size":{"value":579111,"limit":5000000},"entityaccesscount":{"value":0,"limit":400},"timingprofile":["100.00% 1730.083 1 -total"," 55.37% 957.934 1 Template:Reflist"," 30.10% 520.735 92 Template:Cite_web"," 7.55% 130.601 19 Template:Cite_journal"," 7.17% 124.068 10 Template:Sfn"," 7.03% 121.701 16 Template:Cite_report"," 6.81% 117.753 1 Template:Climate_change_mitigation"," 5.60% 96.812 18 Template:Cite_book"," 3.95% 68.371 1 Template:Global_warming"," 3.64% 62.987 16 Template:Main_other"]},"scribunto":{"limitreport-timeusage":{"value":"1.205","limit":"10.000"},"limitreport-memusage":{"value":9550877,"limit":52428800},"limitreport-logs":"table#1 {\n [\"size\"] = \"tiny\",\n [\"text\"] = \"Portal\",\n}\nanchor_id_list = table#1 {\n [\"CITEREFAgency\"] = 1,\n [\"CITEREFAstor2022\"] = 1,\n [\"CITEREFBaker2020\"] = 1,\n [\"CITEREFBarrow2013\"] = 1,\n [\"CITEREFBaucklohKleinPiochSchiemann2022\"] = 1,\n [\"CITEREFBelkhirBernardAbdelgadir2017\"] = 1,\n [\"CITEREFBellettiSchelble2022\"] = 1,\n [\"CITEREFBenchimolGillenwaterBroekhoff2022\"] = 1,\n [\"CITEREFBhatiaCummisDrauckerRich\"] = 4,\n [\"CITEREFBokern2022\"] = 1,\n [\"CITEREFBrander2022\"] = 1,\n [\"CITEREFBranderGillenwaterAscui2018\"] = 1,\n [\"CITEREFBurkart2022\"] = 1,\n [\"CITEREFBuschJohnsonPioch2022\"] = 1,\n [\"CITEREFCDP_Global_Supply_Chain_Report2021\"] = 1,\n [\"CITEREFCamille\"] = 1,\n [\"CITEREFCaroCorbettTanZuidwijk2011\"] = 2,\n [\"CITEREFClifford2022\"] = 1,\n [\"CITEREFColvinDavisPowell\"] = 1,\n [\"CITEREFCurryHellgrenRussellFraioli2022\"] = 1,\n [\"CITEREFDarby2019\"] = 1,\n [\"CITEREFDe_SchryverZampori2022\"] = 1,\n [\"CITEREFDownarErnstbergerReichelsteinSchwenen2021\"] = 1,\n [\"CITEREFEDF2021\"] = 1,\n [\"CITEREFEPA_Emerging_Trends_in_Supply_Chain_Emissions_Engagement2018\"] = 1,\n [\"CITEREFFicklingHe2020\"] = 1,\n [\"CITEREFFungO\u0026#039;rourke2000\"] = 1,\n [\"CITEREFGallo\"] = 1,\n [\"CITEREFGillenwater2008\"] = 1,\n [\"CITEREFGillenwater2022\"] = 1,\n [\"CITEREFGoldsteinEavis2022\"] = 1,\n [\"CITEREFGreen2010\"] = 1,\n [\"CITEREFGreenhouse_Gas_Protocol2021\"] = 1,\n [\"CITEREFGreenhouse_Gas_Protocol_Corporate_Accounting2004\"] = 1,\n [\"CITEREFGreenhouse_Gas_Protocol_Project_Accounting2004\"] = 1,\n [\"CITEREFGurneyLiangPatarasukSong2020\"] = 1,\n [\"CITEREFGurneyLiangRoestSong2021\"] = 2,\n [\"CITEREFHaqueNtim2017\"] = 1,\n [\"CITEREFHarvey2022\"] = 1,\n [\"CITEREFHills2022\"] = 1,\n [\"CITEREFKauffmannTébar_LessTeichmann2012\"] = 1,\n [\"CITEREFKim\"] = 1,\n [\"CITEREFKollmusZinkPolycarp2008\"] = 1,\n [\"CITEREFKollmussLazarusSchneider2014\"] = 1,\n [\"CITEREFLLP2022\"] = 1,\n [\"CITEREFLam2022\"] = 1,\n [\"CITEREFLee2021\"] = 1,\n [\"CITEREFLloydHadziosmanovicRahimiBhatia2022\"] = 1,\n [\"CITEREFLoPucki2022\"] = 1,\n [\"CITEREFMagazineMorrison\"] = 1,\n [\"CITEREFMeinrenkenChenEsparzaIyer2020\"] = 1,\n [\"CITEREFMichaelowaShishlovHochBofill2019\"] = 2,\n [\"CITEREFMolé2022\"] = 1,\n [\"CITEREFMooney2022\"] = 1,\n [\"CITEREFMuellerLauvauxGurneyRoest2021\"] = 1,\n [\"CITEREFMyersParraBedford2021\"] = 1,\n [\"CITEREFNICA2019\"] = 1,\n [\"CITEREFOhlHornWieman2022\"] = 1,\n [\"CITEREFPatel2021\"] = 1,\n [\"CITEREFRaynaud2015\"] = 1,\n [\"CITEREFRichBhatiaFinneganLevin2014\"] = 1,\n [\"CITEREFRoberts2020\"] = 1,\n [\"CITEREFRussellAkopian2019\"] = 1,\n [\"CITEREFRypdahlPaciornikEgglestonGoodwin2006\"] = 1,\n [\"CITEREFSEI-GHGMI2019\"] = 1,\n [\"CITEREFSEI2014\"] = 1,\n [\"CITEREFScience_Based_Targets_Initiative2021\"] = 1,\n [\"CITEREFSegal2021\"] = 1,\n [\"CITEREFSinghDamassaAlarcon-DiazSotos2014\"] = 1,\n [\"CITEREFSinghLongendyke2015\"] = 1,\n [\"CITEREFSotos2015\"] = 1,\n [\"CITEREFTempleSong\"] = 1,\n [\"CITEREFUSA2015\"] = 3,\n [\"CITEREFUS_EPA2014\"] = 1,\n [\"CITEREFUS_EPA2015\"] = 1,\n [\"CITEREFUS_EPA2017\"] = 1,\n [\"CITEREFUS_EPA2022\"] = 2,\n [\"CITEREFWiltshireDoust2013\"] = 1,\n [\"CITEREFWintergreenDelaney2007\"] = 1,\n [\"CITEREFYangMullerLiang2021\"] = 1,\n}\ntemplate_list = table#1 {\n [\"!\"] = 4,\n [\"About\"] = 1,\n [\"CH4\"] = 1,\n [\"CO2\"] = 5,\n [\"Cite book\"] = 18,\n [\"Cite conference\"] = 1,\n [\"Cite journal\"] = 19,\n [\"Cite magazine\"] = 1,\n [\"Cite news\"] = 6,\n [\"Cite report\"] = 16,\n [\"Cite web\"] = 92,\n [\"Clear\"] = 1,\n [\"Climate change mitigation\"] = 1,\n [\"DEFAULTSORT:Carbon Accounting\"] = 1,\n [\"Further\"] = 1,\n [\"Global warming\"] = 1,\n [\"Good article\"] = 1,\n [\"Harvid\"] = 10,\n [\"Harvnb\"] = 24,\n [\"Main\"] = 6,\n [\"Portal\"] = 1,\n [\"Refbegin\"] = 1,\n [\"Refend\"] = 1,\n [\"Reflist\"] = 1,\n [\"See also\"] = 1,\n [\"Sfn\"] = 10,\n [\"Short description\"] = 1,\n [\"Social accountability\"] = 1,\n [\"TOC level\"] = 1,\n [\"Use dmy dates\"] = 1,\n}\narticle_whitelist = table#1 {\n}\nciteref_patterns = table#1 {\n}\ntable#1 {\n [\"size\"] = \"tiny\",\n}\n","limitreport-profile":[["MediaWiki\\Extension\\Scribunto\\Engines\\LuaSandbox\\LuaSandboxCallback::callParserFunction","260","23.2"],["MediaWiki\\Extension\\Scribunto\\Engines\\LuaSandbox\\LuaSandboxCallback::gsub","180","16.1"],["MediaWiki\\Extension\\Scribunto\\Engines\\LuaSandbox\\LuaSandboxCallback::preprocess","80","7.1"],["?","80","7.1"],["\u003Cmw.title.lua:50\u003E","80","7.1"],["MediaWiki\\Extension\\Scribunto\\Engines\\LuaSandbox\\LuaSandboxCallback::getAllExpandedArguments","60","5.4"],["MediaWiki\\Extension\\Scribunto\\Engines\\LuaSandbox\\LuaSandboxCallback::match","60","5.4"],["dataWrapper \u003Cmw.lua:672\u003E","60","5.4"],["init \u003CModule:Citation/CS1/Date_validation\u003E","40","3.6"],["MediaWiki\\Extension\\Scribunto\\Engines\\LuaSandbox\\LuaSandboxCallback::find","40","3.6"],["[others]","180","16.1"]]},"cachereport":{"origin":"mw-web.codfw.main-5857dfdcd6-2h4db","timestamp":"20241203070536","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"Carbon accounting","url":"https:\/\/en.wikipedia.org\/wiki\/Carbon_accounting","sameAs":"http:\/\/www.wikidata.org\/entity\/Q140182","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q140182","author":{"@type":"Organization","name":"Contributors to Wikimedia projects"},"publisher":{"@type":"Organization","name":"Wikimedia Foundation, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2006-05-31T11:43:01Z","dateModified":"2024-11-10T09:10:23Z","image":"https:\/\/upload.wikimedia.org\/wikipedia\/commons\/5\/5b\/Carbon_Accounting_Scopes.png","headline":"processes used to measure how much carbon dioxide equivalents an organization emits"}</script> </body> </html>