GHG Accounting: Corporate Mitigation Intervention Impacts

This research paper proposes a new multi-statement reporting framework to address the inability of current Scope 3 greenhouse gas (GHG) accounting methods to accurately reflect the real-world impacts of specific corporate climate actions.

• The paper identifies a fundamental weakness in existing corporate GHG accounting, specifically that Scope 3 methods cannot accurately reflect the impact of specific corporate climate actions.
• The authors propose a multi-statement reporting framework that combines traditional accounting with a new Mitigation Intervention statement. This new statement is intended to quantify mitigation outcomes that occur outside of a company's emissions inventory boundary.
• The proposed framework utilizes consequential accounting to focus on the causal effects of measurable and ambitious interventions both inside and outside corporate value chains. It incorporates independent verification, governance structures, and eligibility principles to lower greenwashing risks and increase credibility.

APA

Stockholm Environment Institute (2026). GHG Accounting: Corporate Mitigation Intervention Impacts. https://www.sei.org/publications/ghg-accounting-corporate-mitigation-intervention-impacts/

Chicago

Stockholm Environment Institute. GHG Accounting: Corporate Mitigation Intervention Impacts. 2026. https://www.sei.org/publications/ghg-accounting-corporate-mitigation-intervention-impacts/.

Wikipedia

{{cite report |author=Stockholm Environment Institute |title=GHG Accounting: Corporate Mitigation Intervention Impacts |date=5 February 2026 |url=https://www.sei.org/publications/ghg-accounting-corporate-mitigation-intervention-impacts/ |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{stockholmenvironmentinstitute2026ghg, author = {{Stockholm Environment Institute}}, title = {{GHG Accounting: Corporate Mitigation Intervention Impacts}}, institution = {Stockholm Environment Institute}, year = {2026}, month = feb, url = {https://www.sei.org/publications/ghg-accounting-corporate-mitigation-intervention-impacts/}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }