Accounting Design: Carbon Accounting with Financial Accounting Principles
探讨如何将财务会计原则应用于碳会计，生成以吨二氧化碳为单位的资产负债表和利润表，实现与财务报表的互参，并分析碳会计在范围三排放、第三方估算、产品排放分配及标准制定等方面的关键挑战。
Carbon accounting can be designed in the image of financial accounting, reporting balance sheets and income statements under the same accounting principles. The parallel carbon accounting conveys similar information to financial reporting, but with the unit of account in tons of CO2 rather than money. With similar properties, carbon accounting statements and financial accounting statements are mutually referential; “carbon statement analysis” mirrors financial statement analysis, providing the “double materiality” feature for sustainability reporting more generally. Double-entry bookkeeping revolutionized financial accountability centuries ago, and today, its principles are shaping a new frontier—carbon accounting. The articles in this issue on Perspectives on Carbon Accounting and Reporting were contributed by leading academic and practitioner experts on carbon accounting. The authors highlight key challenges, including responsibility for Scope 3 emissions, reliance on third-party estimates, the allocation of emissions to products, the importance of integrating carbon accounting with traditional financial and managerial accounting systems, and the need for commonly accepted carbon accounting standards. Double-entry bookkeeping revolutionized financial accountability centuries ago, and today, its principles are shaping a new frontier—carbon accounting. The articles in this issue on Perspectives on Carbon Accounting and Reporting were contributed by leading academic and practitioner experts on carbon accounting. The authors highlight key challenges, including responsibility for Scope 3 emissions, reliance on third-party estimates, the allocation of emissions to products, the importance of integrating carbon accounting with traditional financial and managerial accounting systems, and the need for commonly accepted carbon accounting standards.