Accounting standards:

IASB on IAS37 IAS 37 Provisions, Contingent Liabilities and Contingent Assets

FASB Proposes Rule on How Companies Account for Environmental Credits

SSBJ issues Inaugural Sustainability Disclosure Standards to be applied in Japan

AcSB (Canadian Accounting Standards Board) research on potential approaches to account for carbon credits and other environmental credits IFRS

Thought leadership:

S&P Reimagining accounting to address climate change risks

HBR - Accounting for climate change

Constrained by Accounting: Examining How Current Accounting Practice is Constraining the Net Zero Transition - Rethinking Removals

Applications of Normative Economics & Normative Accounting for Intangibles - Rethinking Removals

Normative accounting for intangibles—Briefing note- Rethinking Removals

oneshot.earth op-ed: Carbon Credits as a Forcing Function for Accelerated Decarbonization

oneshot.earth case study: Measuring oneshot.earth's footprint - quantifying the liabilities

oneshot.earth pilot ledger: The Living Ledger

Carbon as an Asset Class - EY

Accounting for reality - Kita - Rethinking Removals

Innovative accounting approaches:

HBR - Accounting for carbon assets

E-liability institute

Carbon accounting systems compared - Carbon Finance Labs

Net Zero Data Public Utility: A centralized repository of global company-level greenhouse gas emissions data

Blackrock on natural capital

Goldman Sachs AM Launches Its First Bond Fund for Biodiversity

Ingram JC et al. 2024 Leveraging natural capital accounting to support businesses with nature-related risk assessments and disclosures. Phil. Trans. R. Soc.

Risk to liability:

Court in Germany confirms principle of liability for emissions.