Alternative Approaches to Corporate GHG Accounting

The rise of the salience of corporate climate disclosures, specifically reporting on greenhouse gas (GHG) emissions performance, has highlighted the limitations of current corporate GHG reporting protocols and spawned 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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