Carbon Accounting Dashboard (2025)
Visualizing the standards, lifecycle emissions, regulatory context, pricing, and offsets that define modern carbon accounting.
Data and standards: GHG Protocol, ISO 14064/67, LCA, EPDs, PCAF, TCFD, CDP, SBTi, CSRD, SEC, ISSB, World Bank, IPCC, CA SB-253, CAQ, BDO, UN Global Compact, Carbon Trust, Normative, PlanA, Greenly, Pulsora (2025)
Data and standards: GHG Protocol, ISO 14064/67, LCA, EPDs, PCAF, TCFD, CDP, SBTi, CSRD, SEC, ISSB, World Bank, IPCC, CA SB-253, CAQ, BDO, UN Global Compact, Carbon Trust, Normative, PlanA, Greenly, Pulsora (2025)
GHG Protocol
#1
Most used global carbon accounting standard[1][2][5]
ISO 14064/67
Global
Organizational & product GHG standards[1][2]
% S&P 500 Reporting ESG
99%
2023 filings (CAQ, BDO)[7]
Scope 3 Reporting Required
EU, CA, JP
CSRD, California, Japan, UK, others[4][5][6]
Global CO₂ Level (2025)
~423 ppm
Up from 280 ppm (pre-industrial)[8]
Social Cost of Carbon
$85/t
Current global estimate[8]
Emissions by Scope (Global Average, %)
Most emissions are Scope 3 (value chain); Scope 1 and 2 are direct and energy-related emissions[2][4][5].
Vehicle Lifecycle CO₂e (Tons, Example)
Example: Internal combustion vehicle lifecycle CO₂e (operational vs. embodied)[8].
Adoption of Carbon Accounting Standards and Tools (2025)
Adoption of major carbon accounting standards and tools[1][2][3][4][5][6][7][8].
Carbon Price Benchmarks (2025)
Market vs. social cost of carbon, and % of emissions priced above $40/t[8].
Marginal Abatement Cost Curve (2025, USD/tCO₂e)
Marginal abatement cost curve: cost per ton for key interventions[8].
Offset Market Integrity (2025 est.)
Offset market: high vs. low integrity credits (2025 est.)[8].
Carbon Accounting and Lifecycle Assessment Process
- Define boundaries: Organizational, operational, and product (LCA goal/scope)
- Inventory analysis: Collect activity data (fuel, energy, travel, procurement, outputs)
- Select emission factors: Use region/sector/product-specific, up-to-date sources
- Calculate emissions: Activity × Emission Factor = CO₂e
- Aggregate by scope and lifecycle stage: Scope 1, 2, 3; operational vs. embodied
- Impact assessment: Quantify GHGs, water, air, resource impacts (LCA step)
- Interpretation and reporting: Align with GHG Protocol, ISO, CSRD, SEC, ISSB, TCFD, CDP, EPDs
- Set targets & track: Net zero, SBTi, internal carbon price, offsets
Major Carbon Accounting Standards, Tools and Disclosure Rules (2025)
| Standard/Tool | Region | Scope/Lifecycle | Status | Notes |
|---|---|---|---|---|
| GHG Protocol | Global | 1, 2, 3 | Voluntary/Referenced | Basis for most frameworks |
| ISO 14064 | Global | 1, 2, 3 | Voluntary | Organizational verification |
| ISO 14067 | Global | Product lifecycle | Voluntary | Product carbon footprints |
| LCA (ISO 14040/44) | Global | Full lifecycle | Voluntary | Basis for EPDs, product claims |
| EPDs | Global | Product lifecycle | Voluntary | Construction/manufacturing |
| PCAF | Global (finance) | 3 (financed) | Voluntary | For banks/investors |
| CSRD (ESRS) | EU | 1, 2, 3 | Mandatory | First reports due 2025 |
| SEC Climate Rule | USA | 1, 2 (3: voluntary) | Mandatory (phased) | Large filers: 2025/2026 |
| California SB 253 | California | 1, 2, 3 | Mandatory | First reports due 2026 |
| ISSB (IFRS S2) | Global | 1, 2, 3 | Voluntary/Mandatory (some) | Adopted in UK, Canada, Nigeria |
| CDP, SBTi, TCFD | Global | Disclosure/targets | Voluntary | Climate risk, science-based targets |
Offsets and Market Integrity
- Offset types: Nature-based (forests, mangroves), renewables, methane, cookstoves
- Quality criteria: Additionality, permanence, no double counting, low leakage
- Market issues: Most credits are low-integrity; high-integrity supply limited[8]
- Critique: Offsets can delay real reductions; market needs stronger governance
[1] PlanA.Earth, [2] Greenly, [3] PCAF, [4] Arbor.eco, [5] GHG Protocol, [6] Pulsora, [7] Blancco, [8] Normative, World Bank, IPCC (2025)