chapter  12
8 Pages

Carbon and GHG accounting for organisations

Accounting for the carbon and other GHGs attributable to an organisation (or company) can be a highly complex task that requires a series of steps to identify, measure and attribute emissions and ultimately compare them both over time and between comparable organisations. The ‘gold standard’ method for developing an organisational carbon footprint is the GHG Protocol Corporate Accounting and Reporting Standard (WRI, 2004), which despite its name can also be used for public and third sector organisations, and therefore the terms ‘organisation’ and ‘company’ are used interchangeably here and throughout this text, unless specified otherwise.