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Carbon & GHG Accounting Guide

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09 GHG accounting is becoming increasingly linked to financial incentives through price premiums, regulations, and cost of capital or corporate value. Proposed SEC climate disclosure rules (as of 2022) may link US financial disclosures to emissions disclosures. GHG and financial accounting may eventually work in tandem: 08 ESG reporting frameworks require disclosure of environmental impact, which includes GHG emissions. Receive voluntary scores or benchmarking from ESG and sustainability reporting standards and rating indices: 10 Demonstrating leadership and corporate responsibility for tracking and abating emissions can lead to positive public feedback and incentivize investment in your business. Recognition for early voluntary action in public facing media 11 Industry-driven initiatives (e.g. Responsible Steel), have been able to make progress toward certification schemes Specific guidance designed around industry-focused concerns, instead of broader corporate concerns, will allow for more focused reporting and emissions reduction pathways Growing interest in material specific supply chain guidance: Sustainability & Energy Management Simplified

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