Accounting is the language of sustainability: a measurement framework for carbon accounting
借鉴美国租赁会计准则，提出一个碳会计计量框架，帮助实体制定减排计划、追踪净零承诺进展，并支持审计与监督。
We explore the prospects of adapting financial accounting concepts to sustainability accounting. To illustrate, we introduce a carbon accounting measurement framework for net-zero pledges that parallels the financial reporting framework for US lease accounting (ASC Topic 842). Under this framework, entities prepare emission reduction schedules to achieve net-zero targets by a specific date. This proposed framework creates pledge asset and liability accounts (the present value of projected emissions) as beginning balances, which are amortised like lease assets and liabilities. A carbon flow statement tracks actual emissions and pledge variances, providing information regarding an entity’s progress toward its net-zero target. Significant variances may result in a revised emission reduction schedule or target date. The pledges may be monitored and audited.