Version 1
: Received: 6 February 2023 / Approved: 9 February 2023 / Online: 9 February 2023 (14:44:07 CET)
How to cite:
Stridsland, T.D.; Løkke, S.; Sanderson, H. Time to Move From Accounting to Decision Support? Considerations for Improved Emission Disclosure Enhancing the Green Transition. Preprints2023, 2023020169. https://doi.org/10.20944/preprints202302.0169.v1
Stridsland, T.D.; Løkke, S.; Sanderson, H. Time to Move From Accounting to Decision Support? Considerations for Improved Emission Disclosure Enhancing the Green Transition. Preprints 2023, 2023020169. https://doi.org/10.20944/preprints202302.0169.v1
Stridsland, T.D.; Løkke, S.; Sanderson, H. Time to Move From Accounting to Decision Support? Considerations for Improved Emission Disclosure Enhancing the Green Transition. Preprints2023, 2023020169. https://doi.org/10.20944/preprints202302.0169.v1
APA Style
Stridsland, T.D., Løkke, S., & Sanderson, H. (2023). Time to Move From Accounting to Decision Support? Considerations for Improved Emission Disclosure Enhancing the Green Transition. Preprints. https://doi.org/10.20944/preprints202302.0169.v1
Chicago/Turabian Style
Stridsland, T.D., Søren Løkke and Hans Sanderson. 2023 "Time to Move From Accounting to Decision Support? Considerations for Improved Emission Disclosure Enhancing the Green Transition" Preprints. https://doi.org/10.20944/preprints202302.0169.v1
Abstract
To remain relevant in the green transition, companies are beginning to voluntarily account for the exchange of emissions in their supply chain transactions and using the resulting greenhouse gas inventories for climate resilient decision support. Market advantages of sustainability and transparency see a shift from internal decision support tools to external communication tools which potentially expose companies to the risk of uncovering greenwashing if claims are not supported by transparent data, sound modelling, and a climate just emissions inventory, which considers external impacts connected to the production system. The different methods and standards in place for such greenhouse gas inventories, despite all referring to the ISO life cycle analysis standards and guidelines, present mixed signals and leave room for different interpretations, that may ultimately lead to cascading greenwashing, misleading results, and false successes. The new GHG Protocol Land Sector and Removals Guidance draft addresses this in part. With the GHG Protocol moving into revision periods, we identify gaps that present barriers to companies, or allow for interpretations that goes against the intentions of reporting GHG emissions related to an activity or organisation. The literature agrees that not rectifying these subtle-ties present counterproductive decision support for the green transition’s overall goal: to reduce global emissions.
Environmental and Earth Sciences, Environmental Science
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
