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- 2023
- Working Paper
Accounting for Carbon Offsets – Establishing the Foundation for Carbon-Trading Markets
By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
Tackling climate change requires reductions in current and future greenhouse gas (GHG) emissions as well as the removal of existing GHG from the atmosphere. Carbon-offset producers purport to provide such removals. But poor measurement practices and inadequate controls...
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Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Accounting for Carbon Offsets – Establishing the Foundation for Carbon-Trading Markets." Harvard Business School Working Paper, No. 23-050, February 2023.
- Article
We Need Better Carbon Accounting. Here's How to Get There.
By: Robert S. Kaplan and Karthik Ramanna
Any effective system of greenhouse gas (GHG) accounting needs to measure each company’s supply-chain carbon impacts accurately. Such information would provide visibility and incentives for the company to make more climate-friendly product-specification and purchasing...
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Keywords:
Accounting;
Greenhouse Gas Emissions;
GHG;
Carbon Accounting;
Environmental Accounting;
Environmental Management;
Governing Rules, Regulations, and Reforms;
Supply Chain
Kaplan, Robert S., and Karthik Ramanna. "We Need Better Carbon Accounting. Here's How to Get There." Harvard Business Review Digital Articles (April 12, 2022).
- Other Article
Sustainable Strategies and Net-Zero Goals
By: Mark L. Frigo, Robert S. Kaplan and Karthik Ramanna
In a recent Harvard Business Review article, Kaplan and Ramanna describe a rigorous approach, the E-liability method, for companies’ ESG reporting, especially as it pertains to GHG emissions measurements. They argue that the current standards for measuring...
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Keywords:
Measurement;
Sustainability;
Net-zero Emissions;
Environmental Sustainability;
Integrated Corporate Reporting;
Measurement and Metrics;
Strategy
Frigo, Mark L., Robert S. Kaplan, and Karthik Ramanna. "Sustainable Strategies and Net-Zero Goals." Special Issue on Sustainability. Strategic Finance 103, no. 10 (April 2022): 42–49.
- Article
Accounting for Climate Change
By: Robert S. Kaplan and Karthik Ramanna
Corporations are facing growing pressure—from investors, advocacy groups, politicians, and even business leaders themselves—to reduce greenhouse gas (GHG) emissions from their operations and their supply and distribution chains. About 90% of the companies in the S&P...
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Keywords:
Greenhouse Gas Mitigation;
Social Accounting;
E-liabilities;
Business And The Environment;
Climate Change;
Corporate Social Responsibility and Impact;
Environmental Sustainability
Kaplan, Robert S., and Karthik Ramanna. "Accounting for Climate Change." Harvard Business Review 99, no. 6 (November–December 2021): 120–131.