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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.

This technical guide by RMI analyzes the market, quality risks, and methodological evolution of clean and improved cookstove carbon credits. It details the transition from legacy methodologies, which faced allegations of over-crediting, to newer, more rigorous standards like VM0050 and the forthcoming CLEAR methodology. The document provides a detailed risk assessment, highlighting monitoring, reporting, and verification (MRV) as a high-concern area due to behavioral complexities such as stove stacking and the Hawthorne effect.

This research paper examines the prospects and risks of using commodity-specific environmental attribute certificates (commodity EACs) within corporate GHG accounting and target-setting frameworks, noting a lack of a universal approach and significant fragmentation in their definition and availability.

The 'Sectoral Guidance for Tracking Green Finance' (October 2024), commissioned by the International Development Finance Club (IDFC) and produced by the Climate Policy Initiative (CPI) and Trinomics, provides a technical framework for national and regional development banks to track climate and biodiversity finance. The guide applies 'Common Principles' across five priority sectors: energy, transport, water, agriculture, forestry, and other land use (AFOLU) and fisheries, and the urban sector. It details eligibility criteria for mitigation, adaptation, and biodiversity activities, offering methodologies for ex-ante greenhouse gas (GHG) emissions assessments and financial quantification to ensure transparency and consistency in reporting.

The Aluminum Emission Reporting Guidance, published by RMI in April 2023, provides a standardized methodology for aluminum producers to report greenhouse gas (GHG) emissions at the product level. The guide aims to increase transparency and enable the development of a market for low-carbon aluminum by establishing fixed system boundaries and requiring the use of primary data to ensure comparability across the supply chain.

This guide, commissioned by the Estonian Ministry of the Environment and prepared by the Stockholm Environment Institute Tallinn Centre, provides a methodological framework for organisations in Estonia to calculate their corporate greenhouse gas (GHG) footprint. It is based on international standards, primarily the GHG Protocol and ISO 14064, and includes a specific database of emission factors developed for the Estonian context.

This document proposes a quantitative methodology, the Renewable Energy (RE) Emissions Score, to measure the net material emissions impact of corporate renewable energy procurement. It aims to move beyond qualitative assessments and traditional GHG accounting by using marginal emissions factors and procurement factors to incentivize the addition of new renewable capacity in high-emissions grids.

This briefing by the World Resources Institute evaluates the progress of multilateral development banks (MDBs) in aligning their financial flows with the Paris Agreement. It argues that while some progress has been made in direct investments, MDBs are lagging in standardizing fossil fuel exclusions, greenhouse gas accounting, and the alignment of indirect investments and policy-based loans.

This briefing by RMI outlines a framework for 'climate intelligence' to accelerate greenhouse gas (GHG) emissions reductions, particularly in hard-to-abate industrial sectors. The strategy focuses on four pillars: emissions visibility, standardized accounting and attribution, digitized infrastructure using distributed ledger technology, and the scaling of these standards in markets.

This report by the Climate Bonds Initiative analyzes post-issuance reporting practices for 694 green bonds (USD 212bn) issued between November 2017 and March 2019. It finds that while use-of-proceeds (UoP) reporting is widespread, impact reporting is less common and highly unstandardized. The study evaluates reporting quality through a scoring system, identifies best practices, and advocates for a global, harmonized reporting framework to move beyond binary labels toward absolute, entity-level sustainability assessments.

This report provides a conceptual overview of Measurement, Reporting, and Verification (MRV) frameworks and systems, specifically as a foundational component for developing a national MRV architecture for the waste sector in Senegal. It defines the core principles of GHG accounting and the various components required to build and manage an effective MRV system to support Nationally Determined Contributions (NDCs).

This research paper analyzes 163 Intended Nationally Determined Contributions (I)NDCs submitted by October 12, 2016, to evaluate how their diverse structures impact the robust accounting of international transfers under Article 6 of the Paris Agreement. The authors categorize targets by type, scope, and methodology, concluding that economy-wide absolute emission targets are the most conducive to straightforward accounting.

This research paper assesses the risks and mechanisms of double counting emission reductions within the UNFCCC framework. It identifies four primary types of double counting—double issuance, double claiming, double use, and double purpose—and evaluates current rules under the Kyoto Protocol and various voluntary schemes. The authors propose a comprehensive framework for a post-2020 climate regime, recommending a 'net flows' accounting approach, specific mechanism design principles to prevent double issuance, and the use of globally unique serial numbers for unit tracking.

This World Resources Institute working paper assesses the greenhouse gas (GHG) reduction impact and implementation of the Beijing Emission Trading Scheme (ETS) between 2013 and 2015. Using the Greenhouse Gas Protocol: Policy and Action Standard and the Climate Policy Implementation Tracking Framework, the study finds that the ETS contributed to an earlier emissions peak for Beijing, primarily driven by reductions in electricity demand rather than improvements in power production.

This briefing by the Stockholm Environment Institute explores extraction-based emissions accounting as a method to track greenhouse gas emissions associated with the supply of fossil fuels, contrasting it with traditional territorial and consumption-based frameworks to better assess economic risks and producer responsibility.

This research paper by the World Resources Institute examines the need for harmonized accounting rules for developed country (Annex I) emissions reduction pledges in a post-2012 climate agreement. It argues that without consistent rules for greenhouse gas coverage, land use (LULUCF), offsets, and surplus allowances, it will be impossible to accurately assess the ambition of national pledges or track global progress toward temperature targets.

This guidance document from the Climate Bonds Initiative provides a framework for companies in the Low-carbon Buildings Sector to account for and report Scope 3 greenhouse gas (GHG) emissions. It aligns the GHG Protocol Corporate Value Chain Standard with the specific needs of the building and construction value chain, identifying target reporting categories for various stakeholders such as developers, asset managers, and architecture firms.

This report by the International Institute for Sustainable Development (IISD) provides a set of guidelines for the design and implementation of Border Carbon Adjustment (BCA) regimes. Based on two years of national stakeholder consultations and Global Stakeholder Dialogues, the document offers recommendations to help policy-makers balance climate ambition with the need to avoid trade frictions and regulatory fragmentation.

This fact sheet from RMI advocates for product-level greenhouse gas (GHG) accounting in the steel industry, specifically differentiating between ore-based and scrap-based production to enable informed purchasing decisions and drive decarbonization.

The 'METHODOLOGY-SDG IQ' (GS4GG PAA M400-06) is a global guide for quantifying greenhouse gas (GHG) emission reductions achieved by replacing operational fossil-fuel-based electricity generators with new renewable energy systems (RES). It emphasizes an 'Integrated Replacement' approach, requiring the permanent decommissioning of fossil-fuel assets and the implementation of a Just Transition Plan to ensure maintained or improved energy access.