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  • Accountability in a Sustainable World Quarterly

Update on E-liability Accounting

By: Robert Kaplan, Karthik Ramanna and Piyush Jha
  • Format:Electronic
  • | Pages:22
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Abstract

Since publication of the original E-liability carbon accounting paper (HBR, Nov 2021), we created the E-liability Institute to help companies, governments, and nonprofits implement the method. The Institute’s mission is to test and validate the method, and develop implementation guidance so that it can become a global standard for companies to measure their carbon footprint, and produce auditable reports on their progress in decarbonizing their supply chains through decisions on product and service design, operations, and sourcing. The paper, based on a presentation at a global carbon accounting and finance conference, summarizes E-liability accounting and reports on several pilot projects already completed, including at Tata Steel, an Indonesian tire company, a European cement site, and an HBS case on sourcing low-carbon cement for new construction.

Keywords

Decarbonization; Carbon Footprint; Supply Chain; Environmental Sustainability; Environmental Accounting

Citation

Kaplan, Robert, Karthik Ramanna, and Piyush Jha. "Update on E-liability Accounting." Accountability in a Sustainable World Quarterly, no. 4 (September 2023): 96–117.
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About The Author

Robert S. Kaplan

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  • Dell Med: Transforming Care Delivery & Payment By: Robert S. Kaplan, David N. Bernstein and Mary L. Witkowski
  • Innovations in Evaluating Ambulatory Costs of Cystic Fibrosis Care: A Comparative Study Across Multidisciplinary Care Centers in Ireland and the United States By: Emma Brady, Ryan C. Perkins, Kate Cullen, Gregory S. Sawicki, Robert S. Kaplan and Gerardine Doyle
  • A Better Way to Measure Social Impact By: Robert S. Kaplan and Constance Spitzer
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