Do we need a big conceptual shift on offsetting? Compensation to contributions

July 13, 2024, by Michael Gillenwater

The problem of compensatory net zero At the moment, “net zero” is about as popular a fad as we have ever seen in the climate space.[1] Before that there was …

Read More

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 …

Read More

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 …

Read More

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 …

Read More

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. …

Read More

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 …

Read More

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 …

Read More

Can states meet their climate goals without a reliable GHG inventory?

September 8, 2023, by Olga Lyandres

The latest Intergovernmental Panel on Climate Change (IPCC) assessment report calls for net zero CO2 emissions by early 2050s to limit warming to 1.5oC. As a result, many U.S. states …

Read More

Exploring life-cycle assessment resources: Help for your Scope 3 GHG accounting

May 10, 2023, by Roel Hammerschlag

The Revised Edition of the GHG Protocol was published[1] in 2004 (“Corporate Standard”) and it continues to be the foundation of corporate GHG accounting today. The Corporate Standard defines Scope 3 …

Read More

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 …

Read More