{"title":"Examining the impact of GHG accounting principles","authors":"M. Gillenwater","doi":"10.1080/17583004.2022.2135238","DOIUrl":null,"url":null,"abstract":"Abstract Clearly defined principles are essential elements of GHG accounting and reporting guidelines, protocols, and standards to address the unavoidable expert judgments that must be applied to address ambiguities in these documents. The IPCC guidelines identify transparency, accuracy, completeness, (time series) consistency, and comparability as its foundational data quality principles. The principles of conservativeness, relevance, and comparability see varied use across major GHG accounting references. These differences in principles, especially with respect to the principle of comparability, indicate there are underlying problems with many GHG accounting protocols and standards now heavily referenced and applied.","PeriodicalId":48941,"journal":{"name":"Carbon Management","volume":null,"pages":null},"PeriodicalIF":2.8000,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Carbon Management","FirstCategoryId":"93","ListUrlMain":"https://doi.org/10.1080/17583004.2022.2135238","RegionNum":4,"RegionCategory":"环境科学与生态学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"ENVIRONMENTAL SCIENCES","Score":null,"Total":0}
引用次数: 0
Abstract
Abstract Clearly defined principles are essential elements of GHG accounting and reporting guidelines, protocols, and standards to address the unavoidable expert judgments that must be applied to address ambiguities in these documents. The IPCC guidelines identify transparency, accuracy, completeness, (time series) consistency, and comparability as its foundational data quality principles. The principles of conservativeness, relevance, and comparability see varied use across major GHG accounting references. These differences in principles, especially with respect to the principle of comparability, indicate there are underlying problems with many GHG accounting protocols and standards now heavily referenced and applied.
期刊介绍:
Carbon Management is a scholarly peer-reviewed forum for insights from the diverse array of disciplines that enhance our understanding of carbon dioxide and other GHG interactions – from biology, ecology, chemistry and engineering to law, policy, economics and sociology.
The core aim of Carbon Management is it to examine the options and mechanisms for mitigating the causes and impacts of climate change, which includes mechanisms for reducing emissions and enhancing the removal of GHGs from the atmosphere, as well as metrics used to measure performance of options and mechanisms resulting from international treaties, domestic policies, local regulations, environmental markets, technologies, industrial efforts and consumer choices.
One key aim of the journal is to catalyse intellectual debate in an inclusive and scientific manner on the practical work of policy implementation related to the long-term effort of managing our global GHG emissions and impacts. Decisions made in the near future will have profound impacts on the global climate and biosphere. Carbon Management delivers research findings in an accessible format to inform decisions in the fields of research, education, management and environmental policy.