Summary

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The document argues that current corporate ESG reporting and carbon accounting frameworks are inadequate for quantifying greenhouse gas emissions and demonstrating meaningful change. It highlights that disclosures typically focus only on the company level, rarely reporting measured emissions data for individual assets or products, which leaves supply chain emissions poorly understood and climate risk exposure misrepresented. The brief advocates for new carbon accounting principles to standardize methods across diverse sectors within supply chains to empower brands and consumers.

Key insights

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  • Current carbon accounting frameworks for corporate ESG reporting make it very difficult to quantify greenhouse gas emissions and prove that meaningful change is occurring.
  • Existing emissions disclosures are limited to the company level and seldom include actual measured emissions data for specific products or assets.
  • Supply chain emissions are currently not reported in a way that accurately reflects the actual climate risk exposure of the reporting entity.

Cite the original document

APA
RMI (2022). Reimagining Greenhouse Gas Disclosures. https://rmi.org/resources/reimagining-greenhouse-gas-disclosures/
Chicago
RMI. Reimagining Greenhouse Gas Disclosures. 2022. https://rmi.org/resources/reimagining-greenhouse-gas-disclosures/.
Wikipedia
{{cite report |author=RMI |title=Reimagining Greenhouse Gas Disclosures |date=30 January 2022 |url=https://rmi.org/resources/reimagining-greenhouse-gas-disclosures/ |access-date=17 August 2026 |via=Climate Insights Directory}}
BibTeX
@techreport{rmi2022reimagining, author = {{RMI}}, title = {{Reimagining Greenhouse Gas Disclosures}}, institution = {RMI}, year = {2022}, month = jan, url = {https://rmi.org/resources/reimagining-greenhouse-gas-disclosures/}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }

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