Accounting for carbon offsets: Robust reporting principles to improve today’s carbon-trading markets
By: Kaplan, Robert S., Ramanna, Karthik and Roston, Marc
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Material type: 
BookPublisher: Harvard Business Review Description: 10(4), Jul-Aug, 2023: p.126-138.
In:
Harvard Business ReviewSummary: Markets for carbon trading function poorly, and many traded offsets do not actually perform as promised. Without robust protocols for monitoring offsets and in the absence of proper accounting mechanisms, market-based approaches to reducing atmospheric GHG will be vulnerable to misrepresentation and fraud.This article presents an accounting framework based on five core principles. The first two define what can and cannot be counted as an offset and what may or may not be traded. The remaining principles set out basic accounting guidelines for offsets. Together they provide the foundation for a well-functioning market that accelerates innovation and deployment of improved offsetting technologies, leading to atmospheric decarbonization. – Reproduced
https://hbr.org/2023/07/accounting-for-carbon-offsets
| Item type | Current location | Call number | Vol info | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
Articles
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Indian Institute of Public Administration | 10(4), Jul-Aug, 2023: p.126-138 | Available | AR130195 |
Markets for carbon trading function poorly, and many traded offsets do not actually perform as promised. Without robust protocols for monitoring offsets and in the absence of proper accounting mechanisms, market-based approaches to reducing atmospheric GHG will be vulnerable to misrepresentation and fraud.This article presents an accounting framework based on five core principles. The first two define what can and cannot be counted as an offset and what may or may not be traded. The remaining principles set out basic accounting guidelines for offsets. Together they provide the foundation for a well-functioning market that accelerates innovation and deployment of improved offsetting technologies, leading to atmospheric decarbonization. – Reproduced
https://hbr.org/2023/07/accounting-for-carbon-offsets
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