The most important GHG accounting concept you may not have heard of: the attributional-consequential distinction
There are two major types of GHG accounting, attributional methods and consequential methods. Often practitioners are not aware of the distinction and use an inappropriate method for a given purpose. Attributional methods are inventories of emissions and removals within a defined inventory boundary...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2022-01-01
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| Series: | Carbon Management |
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| Online Access: | http://dx.doi.org/10.1080/17583004.2022.2088402 |
| _version_ | 1797678334792957952 |
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| author | Matthew Brander |
| author_facet | Matthew Brander |
| author_sort | Matthew Brander |
| collection | DOAJ |
| description | There are two major types of GHG accounting, attributional methods and consequential methods. Often practitioners are not aware of the distinction and use an inappropriate method for a given purpose. Attributional methods are inventories of emissions and removals within a defined inventory boundary and are appropriate for allocating carbon budgets and setting reduction targets. However, attributional methods can lead to actions that unintentionally increase emissions as they only provide information on emissions/removals within the inventory boundary. Consequential methods aim to provide information on the system-wide or global change caused by actions and are the appropriate method for informing decisions aimed at reducing emissions. |
| first_indexed | 2024-03-11T22:58:13Z |
| format | Article |
| id | doaj.art-0cc2865352b8439e9051e232dcd41b81 |
| institution | Directory Open Access Journal |
| issn | 1758-3004 1758-3012 |
| language | English |
| last_indexed | 2024-03-11T22:58:13Z |
| publishDate | 2022-01-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Carbon Management |
| spelling | doaj.art-0cc2865352b8439e9051e232dcd41b812023-09-21T15:09:07ZengTaylor & Francis GroupCarbon Management1758-30041758-30122022-01-0113133733910.1080/17583004.2022.20884022088402The most important GHG accounting concept you may not have heard of: the attributional-consequential distinctionMatthew Brander0University of Edinburgh Business SchoolThere are two major types of GHG accounting, attributional methods and consequential methods. Often practitioners are not aware of the distinction and use an inappropriate method for a given purpose. Attributional methods are inventories of emissions and removals within a defined inventory boundary and are appropriate for allocating carbon budgets and setting reduction targets. However, attributional methods can lead to actions that unintentionally increase emissions as they only provide information on emissions/removals within the inventory boundary. Consequential methods aim to provide information on the system-wide or global change caused by actions and are the appropriate method for informing decisions aimed at reducing emissions.http://dx.doi.org/10.1080/17583004.2022.2088402carbon accountingghg accountingemissions accountingattributionalconsequentialcarbon budgets |
| spellingShingle | Matthew Brander The most important GHG accounting concept you may not have heard of: the attributional-consequential distinction Carbon Management carbon accounting ghg accounting emissions accounting attributional consequential carbon budgets |
| title | The most important GHG accounting concept you may not have heard of: the attributional-consequential distinction |
| title_full | The most important GHG accounting concept you may not have heard of: the attributional-consequential distinction |
| title_fullStr | The most important GHG accounting concept you may not have heard of: the attributional-consequential distinction |
| title_full_unstemmed | The most important GHG accounting concept you may not have heard of: the attributional-consequential distinction |
| title_short | The most important GHG accounting concept you may not have heard of: the attributional-consequential distinction |
| title_sort | most important ghg accounting concept you may not have heard of the attributional consequential distinction |
| topic | carbon accounting ghg accounting emissions accounting attributional consequential carbon budgets |
| url | http://dx.doi.org/10.1080/17583004.2022.2088402 |
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