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Ember submits that Method 1 for estimating methane emissions from Queensland open cut coal mines is inadequate because it relies on State-based averages that ignore spatial and temporal variability and disguise 'super emitters'. The document recommends phasing out Method 1 in favor of a multi-input measurement model combining geotechnical cores, drones, fixed monitoring, and satellite verification to ensure accurate reporting and support Australia's climate targets.

The document argues that Japan's use of biomass co-firing and coal-to-biomass conversion is greenwashing that prolongs the life of inefficient coal plants and destroys forest ecosystems. It highlights that 31 coal-fired units in Japan already co-fire with biomass and that wood pellet imports increased 61-fold over the last decade to 4.41 million tons in 2022. The signatories claim that treating biomass as "carbon neutral" ignores lifecycle emissions and that METI's accounting methods allow inefficient plants to appear efficient. The NGOs urge the Japanese government to exit coal regardless of co-firing, stop supporting biomass power plants using non-waste fuels, and account for biomass combustion emissions at the plant and national levels.

The document argues that Japan's use of biomass co-firing in coal plants and the conversion of these plants to dedicated biomass facilities is 'greenwashing'. It claims these practices accelerate climate change by emitting CO2 and prolonging the life of inefficient coal plants, while simultaneously driving deforestation and biodiversity loss in Southeast Asia and North America to meet the rising demand for wood pellets.

The document establishes a standardized framework for reporting aluminum emissions at the product level, utilizing fixed system boundaries to ensure comparability regardless of a company's vertical integration. It defines two primary reporting boundaries: a 'benchmarking boundary' (mining to final cast-house) and a 'full boundary' (mining to semi-fabrication). Key requirements include the use of primary data, the disclosure of scrap-based content (distinguishing between pre- and post-consumer scrap), and the reporting of mine-to-smelter cast-house emissions intensity for primary aluminum. The guidance also details specific calculation methods for energy impacts, including a hierarchy for sourcing renewable energy and a dual-reporting approach for pre-consumer scrap using both cut-off and co-product allocation methods.

The Clean Air Task Force, The NorthBridge Group, and Green Strategies, Inc. argue that current greenhouse gas accounting rules are outdated and fail to incentivize the diverse portfolio of carbon-free energy (CFE) resources needed for full grid decarbonization by 2035. They recommend adopting a 'bottom-up' book and claim approach for energy attribute certificates (EACs) to prevent double counting and suggest a 'Carbon Facts' label to track both attributional emissions (associated with electricity use) and consequential avoided emissions (actual carbon reductions). The authors specifically urge CEQ to define the 50% hourly match goal by 2030 as either a minimum of 50% CFE in every hour or a high annual average of at least 80% hourly time-matching to ensure the development of firm CFE and storage resources.

The GCF Accreditation Panel recommends the re-accreditation of the Inter-American Development Bank (IDB) for a second term with no conditions. The assessment confirms that IDB continues to meet GCF's basic and specialized fiduciary standards, environmental and social safeguards, and gender policies. IDB's portfolio includes eight approved GCF projects totaling USD 761.7 million, with a strong track record in mitigation and adaptation, particularly in the Latin American and Caribbean region. The report highlights IDB's commitment to Paris Agreement alignment and its capacity to support direct access entities through capacity-building initiatives.

The plastics industry contributes 3.4 percent of global carbon pollution, driven by a reliance on fossil fuels for production. Decarbonization requires improved carbon accounting, increased renewable energy use, and a transition toward a circular economy to reduce emissions from both production and end-of-life disposal.

The document highlights a gap in corporate carbon accounting, noting that current practices focus more on the assignment of emissions than on the actual impact of climate actions. It advocates for consequential accounting to ensure that novel business models for emissions reduction deliver genuine progress toward 1.5°C goals.

The document defines carbon accounting as the practice of quantifying and reporting greenhouse gas emissions to set reduction targets. It traces the evolution of environmental reporting from the 1987 Montreal Protocol and the 1997 Kyoto Protocol to the establishment of the Greenhouse Gas Protocol. The text distinguishes between attributional accounting, which identifies where emissions occur, and consequential accounting, which measures system-wide changes resulting from specific actions. It argues that while attributional accounting is standard, organizations must adopt both methods in tandem and move toward near real-time assessments to effectively implement climate commitments and legislation like the US Inflation Reduction Act.

The briefing highlights the significant energy consumption and emissions of Bitcoin, noting its annual consumption of 127 TWh and US emissions of 25 to 50 million tons of CO2. It discusses the transition of Ethereum to proof-of-stake as a successful model for reducing energy use by over 99.9 percent and advocates for Bitcoin to move away from proof-of-work to mitigate both emissions and e-waste. RMI details its contributions through the Crypto Climate Accord and the development of the RE Emissions Score to ensure renewable energy procurement is 'additional' rather than drawing from existing capacity. The document concludes that while RMI is ending its direct engagement with the crypto industry, it will focus on the broader goal of decarbonizing the global energy grid.

The brief highlights the current inefficiency of carbon accounting, which relies on manual, non-standardized data exchange (PDFs, spreadsheets), hindering real-time business decisions. It proposes a shift toward open standards—similar to the evolution of web browsers—to enable comparability, interoperability, and machine-readability of emissions data. The author advocates for the adoption of standardized formats like PACT, the use of open-source collaboration models, and the integration of carbon tracking into supply chain management software to incentivize low-carbon production and support green procurement policies.

WRI's 2023-2027 Strategic Plan shifts the organization from a focus on commitments to delivering tangible impact on the ground. The strategy centers on three interconnected global goals: improving human well-being (People), protecting ecosystem health (Nature), and limiting global warming to 1.5 degrees C (Climate). To achieve these, WRI targets transitions in three 'Human-Centered Systems'—food, land and water; energy; and cities—supported by shifts in 'Enabling Systems' including economics, finance, and governance. The plan prioritizes 12 focus countries and a network of 25 priority cities, utilizing a new results framework based on theories of change to measure progress toward 2027 and 2030 targets.

The author contends that Canada's attempt to claim emission credits for low-carbon exports is incompatible with the territorial GHG accounting system used by the UNFCCC. While Internationally Transferred Mitigation Outcomes (ITMOs) under Article 6 of the Paris Agreement allow for credit transfers, the author argues these are unlikely to apply to commercial transactions like LNG sales, as importing countries are unlikely to voluntarily surrender credits for products they already pay for at market price. Furthermore, the document asserts that changing global accounting rules to include export effects would be resisted by other nations and could potentially penalize Canada due to its high-emission exports, such as oil sands products.

The document argues that the DOE's proposed 4 kgCO2e/kgH2 standard is too weak and should be lowered to 1 kgCO2e/kgH2 to prioritize truly zero-emission hydrogen. It criticizes the GREET model for underestimating methane leakage and grid emissions, warns against the safety and environmental risks of carbon capture and storage (CCS), and demands that the hydrogen hub program incorporate strict environmental justice protections and community engagement.

Australia could reduce its annual methane emissions by 18% by 2030 by focusing on coal mine methane (CMM) mitigation. The report argues that CMM is one of the cheapest and fastest sources of methane to mitigate, costing approximately $270 AUD per tonne of methane, which is four times cheaper than agricultural mitigation. Key recommendations include phasing out thermal coal mines by 2030, preventing new coal mine expansions, and implementing technical solutions like ventilation air methane (VAM) capture and extensive drainage. The report also warns that current reporting is likely underestimated, citing the IEA's estimate that 800 thousand tonnes of methane are missing from reported figures.

RMI proposes a shift from corporate-level carbon aggregation to product-level accounting that differentiates the emissions intensity of virgin and recycled materials. This method aims to address the lack of transparency in the supply chains of steel, aluminum, and petrochemicals, which together accounted for 14 percent of global GHG emissions in 2019. While circularity offers immediate emissions cuts and environmental benefits—such as reducing iron ore extraction by 37 percent—recycled inputs are projected to meet only 70 percent of steel demand by 2050, necessitating the simultaneous scaling of zero-carbon technologies for virgin materials. The proposed accounting guidance is intended to help corporations verify supplier progress, allow producers to gain competitive advantages, and assist policymakers in enforcing instruments like the Carbon Border Adjustment Mechanism (CBAM).

The document outlines a step-by-step process for assessing organisational GHG footprints, based on international standards like the GHG Protocol and ISO 14064. It defines three scopes of emissions: Scope 1 (direct), Scope 2 (indirect energy), and Scope 3 (other indirect value chain emissions). A central feature is the provision of a database of emission factors specifically developed for the Estonian context, covering energy production, vehicle fuels, and waste management. The guide also discusses the relationship between GHG accounting and regulatory frameworks such as the EU Emissions Trading System (EU ETS), the Corporate Sustainability Reporting Directive (CSRD), and the EMAS environmental management system.

The report finds a strong industry desire for a standardized set of ESG metrics in infrastructure investment, as current frameworks are fragmented and inconsistent. While environmental factors are relatively well-covered, social and governance data remain challenging. The study concludes that government regulation and investor pressure are the most effective catalysts for achieving a common reporting standard.

The Government of Jamaica is seeking USD 322,148.00 over 12 months to strengthen its REDD+ readiness. Building on the initial JAM-RS-003 project, this supplement focuses on establishing a National Bureau for REDD+ Management, enhancing Monitoring, Reporting, and Verification (MRV) capacity, engaging private forest landowners who own over 70% of the island's forest resources, and creating a Social Safeguard Information System (SIS). The proposal identifies critical gaps in jurisdictional control of forested lands and the lack of systematic social and gender-disaggregated data. Key deliverables include a Forest Disturbance Index for broadleaf forests and non-binding agreements with 15 private landowners.

The document examines the operationalisation of the Paris Agreement's Enhanced Transparency Framework (ETF), which mandates that all countries submit biennial transparency reports by December 31, 2024. It highlights the shift toward standardised reporting and review processes to increase accountability for Nationally Determined Contributions (NDCs). While the ETF aims to build trust and facilitate ambitious climate commitments, the author notes that developing countries face significant barriers in technical capacity, particularly in greenhouse gas accounting and measurement, reporting, and verification (MRV). The brief advocates for integrating climate tracking into national budgets, enhancing stakeholder engagement, and increasing capacity building for adaptation and loss and damage reporting, particularly in Africa.