Publications and Media

Discover the latest developments, articles, and podcasts on E-ledgers accounting.

Showing 1 - 8 of 61 results

A GAAP for Carbon
by Karthik Ramanna

In this article, our co-founder, Professor Karthik Ramanna, makes the case for a global “GAAP for carbon” – a set of robust accounting principles to strengthen the credibility and effectiveness of carbon markets. Against the backdrop of the EU’s proposal to integrate durable carbon removals into its Emissions Trading System, Karthik explores how E-ledgers can help distinguish emissions liabilities from legitimate carbon removals, prevent double counting, and create stronger incentives for decarbonization. The article highlights how a robust, technology- and policy-neutral accounting system, supported by standards and assurance infrastructure, can strengthen market integrity, incentivize emissions reductions, and enable credible carbon removals markets to scale.

ImpactAlpha

October 2026

PublicationCarbon Markets Policy and Regulation
We Know How to Measure Carbon… Don’t We?
by Karthik Ramanna and Amy Brachio

In this podcast episode with the International Chamber of Commerce (ICC), Amy Brachio, CEO of Carbon Measures, joins our co-founder, Professor Karthik Ramanna, to discuss what it will take to build a credible and scalable carbon accounting system the world can trust. As Co-Chairs of the ICC’s Technical Expert Panel on Carbon Accounting, they draw on real-world pilots across sectors to make the case for a ledger-based approach, one in which emissions, like money, are tracked verifiably, counted only once, and allocated fully across value chains. The conversation also highlights the distinction between carbon accounting and reporting, and how a robust accounting system can support a range of downstream disclosures, from carbon border measures to product-level reporting.

ICC Trading Thoughts

October 2026

PodcastCase Studies E-ledgers Method
E-ledgers and the Evolving Political Climate
by Robert S. Kaplan and Karthik Ramanna

In the September 2026 issue of Accountability in a Sustainable World Quarterly, our co-founders, Professors Robert S. Kaplan and Karthik Ramanna, reflect on the development of the E-ledgers methodology, lessons from real-world pilots, and the path toward scaling adoption amidst an evolving political landscape. They outline how E-ledgers enables accurate, verifiable emissions accounting supported by digital infrastructure and a growing community of practice, and explore how a technology and policy-neutral approach to carbon accounting can support emerging trade and industrial policies, including carbon-based tariffs, while advancing decarbonization across sectors and geographies.

Accountability in a Sustainable World Quarterly

September 2026

PublicationE-ledgers Method Policy and Regulation
Measuring the Carbon Footprint for Health Systems and Suppliers

A Collaborative Field Study by Providence Health System and Becton-Dickinson

by Robert S. Kaplan, Scott Hudson, Oriana Turley, Maureen Mazurek, Beth Schenk, and Karthik Ramanna

The E-ledgers Institute partnered with Providence Health System (PHS) and Becton Dickinson to track the emissions from manufacturing and transporting seven high-volume syringes to three PHS hospital sites, and from their subsequent use and disposal. The study demonstrates how the E-liability approach, through supplier-specific data collection and causal allocation, enables more accurate product-level carbon accounting, revealing where health system emissions accumulate and opportunities to lower those emissions.

NEJM Catalyst

September 2026

PublicationCase Studies E-ledgers Method
Towards an Emissions Accounting Board: A Proposal for a Pro-market Public Authority to Drive Clean Industrial and Trade Policy
By Karthik Ramanna

In this paper, our co-founder, Professor Karthik Ramanna, outlines the institutional and governance foundations needed for standard-setting to support credible product-level carbon accounting as climate, trade, and industrial policy converge. It proposes a network of Emissions Accounting Boards (EABs) across the EU, US, and globally to set standards, support baselines, and anchor assurance. The paper highlights how such a system could enable policy tools like carbon border measures while supporting broader goals around competitiveness and supply-chain transparency.

SSRN

August 2026

PublicationGovernance Policy and Regulation
E-ledgers Carbon Accounting
by Robert S. Kaplan and Karthik Ramanna

In this paper, our co-founders, Professors Karthik Ramanna and Robert Kaplan, outline the accounting infrastructure necessary for a global system of interconnected E-ledgers. They detail how entities record E-liabilities and E-assets, how E-ledgers link across firms and jurisdictions, and how these can be aggregated into a geological master ledger. The paper also shares insights from early pilots and digital infrastructure to guide low-cost deployment at scale.

Management Science

August 2026

PublicationCarbon Markets E-ledgers Method Technology
Carbon accounting is broken. Here’s how to fix it

Following a workshop co-hosted with the University of New South Wales (UNSW) Business School, Professor Karthik Ramanna sat down with Professor Paul Andon, Dean of UNSW Business School, to discuss developments in carbon markets. The conversation examines why the current carbon reporting system is structurally broken, why organizations most invested in climate progress are often most resistant to measurement reform, and what it would take to build the accounting foundations that carbon markets require.

Business Think

June 2026

MediaCarbon Markets E-ledgers Method
A Proto-Standard for Carbon Removals Accounting and Auditing using the E-asset Method
By Karthik Ramanna, Simon Roston, Lauren Holloway, and Robert S. Kaplan

The E-ledgers Institute is excited to announce the release of the first version of the proto-standard for carbon removals (i.e., E-assets) accounting and auditing using the E-ledgers method. It is intended to be read together with the E-liability proto-standard. A number of different jurisdictions are currently attempting to develop standards for entities to calculate and report the GHG net emissions embedded in their outputs, especially to have an assessment basis for planned carbon border levies. This document can serve as a complementary guide for such efforts, ensuring that standards developed in different geographies, industries, and sectors follow similar, interoperable, and conceptually sound accounting principles.

SSRN

June 2026

PublicationCarbon Markets E-ledgers Method

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