Alternative Approaches to Corporate GHG Accounting

The increasing salience of corporate climate disclosures, particularly in reporting on greenhouse gas (GHG) emissions performance, has highlighted the limitations of current corporate GHG reporting protocols and sparked proposals for entirely new approaches to corporate GHG accounting. For example, the E-liability proposal by Robert Kaplan and Karthik Ramanna (2021)* is one such alternative.

This Article Collection invites researchers, practitioners, and thought leaders to submit manuscripts that propose, investigate, and critique alternative corporate GHG accounting approaches.

_{*Robert S. Kaplan, Karthik Ramanna, 2021. Accounting for Climate Change. Harvard Business Review}

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