View of two wind turbines

Corporate Power Purchase Agreements: A Policy Perspective

April 2, 2024, by Michael Gillenwater

“The market for power purchase agreements (PPAs) has exploded in the last decade due, in part, to non-utility entities (e.g., corporations) attempting to meet greenhouse gas (GHG) emission reduction targets. …

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Smoke stack

Myth busting – Are corporate Scope 3 emissions far greater than Scopes 1 or 2?

April 2, 2024, by Michael Gillenwater

Are corporate Scope 3 emissions far greater than Scopes 1 or 2? The short answer is that the question is meaningless because the Scope 3 does not measure anything that …

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What is GHG Accounting? Market-based mistake

January 31, 2024, by Michael Gillenwater

Installment N.4 Preface This installment extends the discussion from installment N.3 on emissions allocation in GHG inventories. Unfortunately, you will need to read the prior installments in this “What is …

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E-liabilities: a fresh or fantasy proposal?

January 31, 2024, by Michael Gillenwater

What do you get by mashing together ideas from corporate cost accounting with dreams of a universal carbon pricing mechanism and try to apply it through sustainability disclosures of corporate …

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What is Greenhouse Gas Accounting? Turning Away from LCA

December 19, 2023, by Michael Gillenwater

Installment N. -1   Preface This installment can be considered equivalent to a movie prequel that provides the “backstory” for the other installments in the “What is GHG Accounting?” series. …

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What is GHG Accounting? Further Thoughts on Responsibility & Causation

November 20, 2023, by Michael Gillenwater

Installment N.3 bis Preface This installment supplements the previous installment on emissions allocation. Here I address two conceptual hurdles that you may be struggling to jump over—responsibility and causation. Understanding …

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Corporate Power Purchase Agreements and Renewable Energy Growth

October 26, 2023, by Michael Gillenwater

Do corporate power purchase agreements (PPAs) influence renewable energy investment (and therefore green power generation)? Most people would state (blindly) that they do. But, there has never been an empirical …

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What is Greenhouse Gas Accounting? Allocation rules

October 11, 2023, by Michael Gillenwater

Installment N.3 Preface If you have not yet read the previous installments Number 1 and Number 2 in this series, I encourage you to do so before proceeding. You can …

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What is Greenhouse Gas Accounting? Fitting to Purposes

March 8, 2023, by Michael Gillenwater

Installment N.2 This post is the second installment in a series on conceptual issues in greenhouse gas (GHG) accounting—issues that are at the root of the current dysfunction in corporate …

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What is Greenhouse Gas Accounting? Furnishing definitions

March 1, 2023, by Michael Gillenwater

Installment N.1 What is greenhouse gas (GHG), or more commonly labeled, carbon accounting? Do a quick web search (or treacherously ask ChatGPT) and you will get a load of vague …

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