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This discussion paper by the NewClimate Institute evaluates scope 3 accounting practices in the technology sector and provides recommendations for standard-setting bodies including the GHG Protocol, ISO, and SBTi to ensure corporate emissions reductions reflect real-world decarbonisation.

This case study examines the financial and accounting challenges faced by The Boeing Company after the City of Everett, Washington, required the company to pay over $50 million in environmental and social mitigation costs as a condition for expanding its aircraft production facility for the 777 jetliner. The document details the specific mitigation requirements, the legal framework of the Washington State Environmental Policy Act (SEPA), and the internal conflict between Boeing's management accountants, tax group, and external auditors regarding whether these costs should be capitalized as assets or recorded as expenses.

This guide, produced by the World Resources Institute (WRI), provides non-technical staff at small and medium-sized office-based organizations with practical steps to measure and reduce CO2 emissions, drawing on WRI's own reduction commitments and the GHG Protocol Corporate Accounting and Reporting Standard.