Comparability is considered by carbon accounting systems as an attribute of consistency, or
making different items similar. However, financial accounting systems consider …

What do you get by mashing together ideas from corporate cost accounting with dreams of a
universal carbon pricing mechanism and try to apply it through sustainability disclosures of …

While carbon accounting plays a fundamental role in our fight against climate change, it is
not without its challenges. We begin the paper with a critique of the conventional carbon …

There has never been a time in which corporate environmental disclosures, and specifically
corporate greenhouse gas (GHG) emissions reports, have been given more attention. 1, 2 …

Today, greenhouse gas (GHG) accounting, which is based on life cycle assessment (LCA)
co-mingles five attributes that financial statements keep distinct–measured vs. modelling …

Due to the large amount of carbon stored in soils and their significant potential to store
additional carbon, soils play a central role in climate change mitigation. Globally, soils store …

If you have not yet read the previous installments Number 1 and Number 2 in this series, I
encourage you to do so before proceeding. You can think of each of these installments as a …