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Carbon accounting

Carbon accounting refers generally to processes undertaken to "measure" amounts of carbon dioxide equivalents emitted by an entity. It is used inter alia by nation states, corporations, individuals – to create the carbon credit commodity traded on carbon markets (or to establish the demand for carbon credits). Correspondingly, examples for products based upon forms of carbon accounting can be found in national inventories, corporate environmental reports or carbon footprint calculators. Likening sustainability measurement, as an instance of ecological modernisation discourses and policy, carbon accounting is hoped to provide a factual ground for carbon-related decision-making. However, social scientific studies of accounting challenge this hope,[1] pointing to the socially constructed character of carbon conversion factors[2] or of the accountants' work practice[3] which cannot implement abstract accounting schemes into reality.[4]

While natural sciences claim to know and measure

  • Renewable Fuels Association (December 12, 2011). "Dance of the ethanol giants: US and Brazil in shuffle game". Western Farm Press. Retrieved December 17, 2011. 
  • "Carbon accounting provides sustainable outlook". TAFE SA, Government of South Australia. November 4, 2011. Retrieved December 17, 2011. 

Additional sources

  1. ^ L. Lohmann. Toward a different debate in environmental accounting: The cases of carbon and cost–benefit. Accounting, Organizations and Society, 34:499–534, Apr 2009.
  2. ^ D. MacKenzie. Making things the same: Gases, emission rights and the politics of carbon markets. Accounting, Organizations and Society, 34(3-4):440–455, Apr 2009.
  3. ^ I. Lippert. Extended carbon cognition as a machine. Computational Culture, 1(1), 2011. and I. Lippert. Carbon classified? Unpacking heterogeneous relations inscribed into corporate carbon emissions. Ephemera, 12(1/2):138–161, 2012.
  4. ^ I. Lippert. Enacting Environments: An Ethnography of the Digitalisation and Naturalisation of Emissions. University of Augsburg, 2013.
  5. ^ I. Lippert. Carbon dioxide. In C. A. Zimring, editor, Encyclopedia of Consumption and Waste: The Social Science of Garbage. Sage Publications, Feb. 2012.
  6. ^ [Bowen, F. and Wittneben, B. (2011). Carbon accounting: Negotiating accuracy, consistency and certainty across organisational fields. Accounting, Auditing & Accountability Journal, 24(8):1022–1036.
  7. ^ GHG Accounting in the humanitarian sector
  8. ^ I. Lippert. Extended carbon cognition as a machine. Computational Culture, 1(1), 2011. and I. Lippert. Carbon classified? Unpacking heterogeneous relations inscribed into corporate carbon emissions. Ephemera, 12(1/2):138–161, 2012.
  9. ^ About GHG Accounting
  10. ^ "Raising The Bar - Building sustainable business value through environmental targets". Carbon Trust. June 2011. Retrieved 2012-11-12. 
  11. ^ UK Mandatory Carbon Reporting
  12. ^ "Rio's reprise must set hard deadlines for development".  


See also

A number of programs are created in order to assist with carbon accounting.

Carbon accounting software

A special case of carbon accounting is the accounting process undertaken to measure the amount of carbon dioxide equivalents that will not be released into the atmosphere as a result of flexible mechanisms projects under the Kyoto Protocol. These projects thus include (but are not limited to) renewable energy projects and biomass, forage and tree plantations.

Carbon accounting of avoided emissions

The drivers for corporate carbon accounting include mandatory GHG reporting in directors' reports, investment due diligence, shareholder and stakeholder communication, staff engagement, green messaging, and tender requirements for business and government contracts.[9] Accounting for greenhouse gas emissions is increasingly framed as a standard requirement for business. As of June 2011, 60% of UK FTSE 100 companies had published environmental targets, with 53% of these 240+ targets relating to carbon, greenhouse gas emissions or energy reductions (representing 59% of the FTSE 100).[10] In June 2012, the UK coalition government announced the introduction of mandatory carbon reporting,[11] requiring around 1,100 of the UK's largest listed companies to report their greenhouse gas emissions every year. Deputy Prime Minister Nick Clegg confirmed that emission reporting rules would come into effect from April 2013 in his piece for The Guardian.[12]

Carbon accounting can be used as part of carbon footprint, it is a business tool that constructs information that may (or may not) be useful for understanding and managing climate change impacts.[8]

Carbon accounting in corporations


  • Carbon accounting in corporations 1
  • Carbon accounting of avoided emissions 2
  • Carbon accounting software 3
  • See also 4
  • References 5
    • Additional sources 5.1

, i.e. knowledges, can well be used to understand better the status of knowledge produced by carbon accounting: carbon accounting produced a version of understanding of carbon emissions. Other carbon accountants would produce other results. knowledge's pluralised concept of Donna Haraway scholar Science and Technology Studies Thus, how well carbon accounting represents carbon is difficult to exactly know. [6] The trustworthiness of accounts of carbon emissions can easily be contested.[5]

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