Foundations of Carbon Accounting
- Intergovernmental Panel on Climate Change (IPCC). (2021). Climate Change 2021: The Physical Science Basis. Contribution of Working Group I to the Sixth Assessment Report of the IPCC (eds. Masson-Delmotte, V., et al.). Cambridge University Press. https://www.ipcc.ch/report/ar6/wg1/
- United Nations Framework Convention on Climate Change (UNFCCC). (2023). Handbook on Measurement, Reporting and Verification under the Paris Agreement. https://unfccc.int/documents/626748
- United Nations Environment Programme (UNEP). (2022). Emissions Gap Report 2022: The Closing Window - Climate Crisis Calls for Rapid Transformation of Societies. https://www.unep.org/resources/emissions-gap-report-2022
- World Resources Institute (WRI), & World Business Council for Sustainable Development (WBCSD). (2015). The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised Edition). https://ghgprotocol.org/corporate-standard
- Task Force on Climate-related Financial Disclosures (TCFD). (2017). Final report: Recommendations of the Task Force on Climate-related Financial Disclosures. https://www.fsb-tcfd.org/publications/final-recommendations-report/
- Sustainability Accounting Standards Board (SASB). (2023). SASB Standards Overview. https://www.sasb.org/standards/
- International Sustainability Standards Board (ISSB). (2024). IFRS S2 Climate-related Disclosures. https://www.ifrs.org/projects/completed-projects/2023/ifrs-s2-climate-related-disclosures/
- S&P Global. (2024). Net zero progress and TCFD alignment in the S&P 500. https://www.spglobal.com/
- United States Environmental Protection Agency (EPA). (2023). Greenhouse Gas Inventory Guidance: Direct Emissions from Stationary Combustion Sources. https://www.epa.gov/climateleadership/ghg-inventory-guidance-direct-emissions-stationary-combustion-sources
- European Environment Agency (EEA). (2022). GHG emissions by sector and country. https://www.eea.europa.eu/data-and-maps/indicators/greenhouse-gas-emission-trends-7/assessment-2
Standards and Tools
- International Organization for Standardization (ISO). (2018). ISO 14064-1:2018. Greenhouse gases-Part 1: Specification with guidance at the organizational level for quantification and reporting of greenhouse gas emissions and removals. https://www.iso.org/standard/66453.html
- International Organization for Standardization (ISO). (2018). ISO 14067:2018. Greenhouse gases-Carbon footprint of products-Requirements and guidelines for quantification. https://www.iso.org/standard/71206.html
- International EPD® System. (2023). General Programme Instructions for Environmental Product Declarations (EPD). https://www.environdec.com/
- European Commission - Joint Research Centre (JRC). (2021). Supporting information to the Product Environmental Footprint (PEF) and Organisation Environmental Footprint (OEF) methods. https://ec.europa.eu/environment/eussd/smgp/ef_methods_en.htm
- United Nations Environment Programme (UNEP). (2020). Life Cycle Assessment: Introduction and Guide for Policymakers. https://www.lifecycleinitiative.org/
- World Resources Institute (WRI), & World Business Council for Sustainable Development (WBCSD). (2011). Product Life Cycle Accounting and Reporting Standard: Supplement to the GHG Protocol. https://ghgprotocol.org/product-standard
- Center for Audit Quality. (2024). ESG reporting in the S&P 500: 2023 update. https://www.thecaq.org/
- BDO. (2023). ESG Reporting Trends: How S&P 500 Companies Disclose ESG and Climate-Related Data. https://www.bdo.com/
- Task Force on Climate-related Financial Disclosures (TCFD). (2017). Final Report: Recommendations of the Task Force on Climate-related Financial Disclosures. https://www.fsb-tcfd.org/publications/final-recommendations-report/
- Sustainability Accounting Standards Board (SASB). (2023). SASB Standards Overview. https://www.sasb.org/standards/
- International Sustainability Standards Board (ISSB). (2024). IFRS S2 Climate-related Disclosures. https://www.ifrs.org/projects/completed-projects/2023/ifrs-s2-climate-related-disclosures/
- S&P Global. (2024). ESG and Climate Disclosure Practices in Capital Markets. https://www.spglobal.com/
Monetary Inventories and Carbon Offsets
- Interagency Working Group on Social Cost of Greenhouse Gases. (2021). Technical Support Document: Social Cost of Carbon, Methane, and Nitrous Oxide - Interim Estimates under Executive Order 13990. United States Government. https://www.whitehouse.gov/wp-content/uploads/2021/02/TechnicalSupportDocument_SocialCostofCarbonMethaneNitrousOxide.pdf
- Nordhaus, W. D. (2017). Revisiting the social cost of carbon. Proceedings of the National Academy of Sciences, 114(7), 1518-1523. https://doi.org/10.1073/pnas.1609244114
- World Bank. (2024). State and Trends of Carbon Pricing 2024. https://carbonpricingdashboard.worldbank.org/
- United Nations Global Compact. (2022). Business Leadership Criteria on Carbon Pricing. https://www.unglobalcompact.org/take-action/action/carbon
- McKinsey & Company. (2023). Pathways to Net Zero: Marginal Abatement Cost Curves and Sector Transitions. https://www.mckinsey.com/capabilities/sustainability/our-insights/pathways-to-net-zero-carbon-marginal-abatement-cost-curves
- Task Force on Climate-related Financial Disclosures (TCFD). (2017). Final Report: Recommendations of the Task Force on Climate-related Financial Disclosures. https://www.fsb-tcfd.org/publications/final-recommendations-report/
- World Resources Institute (WRI), & World Business Council for Sustainable Development (WBCSD). (2021). The Greenhouse Gas Protocol: Policy and Action Standard. https://ghgprotocol.org/policy-and-action-standard
- Gillenwater, M. (2012). What is additionality? Part 1: A long standing problem. Greenhouse Gas Management Institute Discussion Paper Series. https://ghginstitute.org/wp-content/uploads/2015/04/AdditionalityPaper_Part-1ver3FINAL.pdf
- Hamrick, K., & Gallant, M. (2018). Voluntary Carbon Markets Outlook and Insights 2018. Forest Trends’ Ecosystem Marketplace. https://www.ecosystemmarketplace.com/carbon-markets/
- Cames, M., Harthan, R. O., Füssler, J., Lazarus, M., Lee, C. M., Erickson, P., & Spalding-Fecher, R. (2016). How additional is the Clean Development Mechanism? Oeko-Institut e.V. https://ec.europa.eu/clima/sites/clima/files/ets/docs/clean_dev_mechanism_en.pdf
- Haya, B., & Parekh, P. (2023). Integrity of carbon offset programs: A review of offset quality and market challenges. Nature Climate Change, 13(1), 50-57. https://doi.org/10.1038/s41558-022-01452-2