Corporate carbon accounting: balance sheets and flow statements
提出一套基于历史成本会计规则的企业碳会计系统，通过编制碳排放资产负债表和流量表，量化企业运营资产中的碳排放、直接排放及供应链排放，并计算年度碳足迹，为评估企业碳排放绩效提供指标。
Abstract Current corporate disclosures regarding carbon emissions lack generally accepted accounting rules. The transactional carbon accounting system described here takes the rules of historical cost accounting for operating assets as a template for generating carbon emissions (CE) statements comprising a balance sheet and a flow statement. The asset side of the CE balance sheet reports the carbon emissions embodied in operating assets. The liability side conveys the firm’s cumulative direct emissions into the atmosphere as well as the cumulative emissions embodied in goods acquired from suppliers less those sold to customers. Flow statements report the company’s annual corporate carbon footprint calculated as the cradle-to-gate carbon footprint of goods sold during the current period. Taken together, balance sheets and flow statements generate key performance indicators of a company’s past, current, and future performance in the domain of carbon emissions.