GHG Accounting: Corporate Mitigation Intervention Impacts

The document identifies a gap in corporate climate reporting where current GHG accounting cannot credibly reflect the impact of specific mitigation interventions. To address this, the authors propose a multi-statement reporting framework that combines traditional accounting with a new 'Mitigation Intervention' statement. This framework utilizes consequential accounting to measure causal effects of interventions both inside and outside corporate value chains, supported by eligibility principles, governance, and independent verification to reduce greenwashing and encourage high-impact action.

• Current corporate GHG accounting, specifically Scope 3 methods, is unable to accurately reflect the impact of specific corporate climate actions.
• The authors propose a multi-statement reporting framework that introduces a 'Mitigation Intervention' statement to quantify outcomes that fall outside a company's standard emissions inventory boundary.
• The proposed framework employs consequential accounting to focus on the causal effects of measurable interventions and relies on governance, eligibility principles, and independent verification to increase credibility and mitigate greenwashing risks.

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} }