Quantification of Greenhouse Gas Emissions

Qingliang Tang ()
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Qingliang Tang: Western Sydney University

Chapter Chapter 3 in Carbon Accounting and Sustainability, Volume I, 2025, pp 67-117 from Springer

Abstract: Abstract The quantification of GHG emissions serves as a basis for other functions of carbon accounting. This chapter introduces scientific protocols for measuring and reporting the physical carbon emissions (including Scope 1, 2, and 3 emissions) of a reporting entity. Furthermore, carbon management often extends beyond the reporting entity's boundaries. Thus, the methodology for a life-cycle analysis of the emissions footprint of a product in a supply chain is illustrated. In addition, the recognition and measurement of carbon-related assets and liabilities are key issues in carbon accounting and management. Accordingly, accounting treatments for these types of assets and liabilities for financial reporting purposes are explained with real-life examples.

Keywords: Direct carbon (GHG) emissions (Scope 1 emissions); Indirect emissions (Scope 2 and 3 emissions); Carbon accounting protocols; Carbon footprint; Life-cycle emissions analysis; Carbon-related assets and liabilities; Accounting for Emissions allowances (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-90633-6_3

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DOI: 10.1007/978-3-031-90633-6_3

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