Publications and Media

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

Showing 1 - 8 of 42 results

Error Check: Correcting basic misconceptions in Bob Eccles’ Forbes column on E-ledgers and the GHG Protocol
by Karthik Ramanna and Robert S. Kaplan

Bob Eccles’ recent Forbes column identifies how E-ledgers carbon accounting can overcome the limitations of the GHG Protocol. His article reflects the preferences of many others for major changes to the GHG Protocol and its ecosystem. This note addresses some erroneous claims Eccles makes about challenges with implementing the E-ledgers system.

E-ledgers Institute

October 2025

MediaAnnouncement E-ledgers Method
Carbon Accounting Must be Overhauled to Save Net Zero. Here’s How
by Alicia Seiger

In this Trellis feature, Alicia Seiger, Director of Climate at the Chan Zuckerberg Initiative and E-Ledgers board member, explains the difference between carbon reporting and accounting. She highlights how reporting provides top-down emissions information, while E-ledgers accounting fully counts and allocates all emissions, enabling durable carbon markets, net-zero governance, decarbonization investment, and accountability. 

Trellis Group

September 2025

MediaCarbon Markets E-ledgers Method
A Proto-Standard for Carbon Accounting and Auditing Using the E-Liability Method (v. 2)
by Karthik Ramanna, Lauren Holloway, Lara Panjkov, Chloe Wenye Zhang, and Robert S. Kaplan

The E-ledgers Institute is excited to share the second public version of its proto-standard for product-level emissions accounting and auditing using the E-liability method. While the ten core principles remain the same, this updated version includes expanded implementation guidance and explanatory notes on electricity emissions, employee-related emissions, arms-length and related-party transactions, and financed emissions. Developed in response to thoughtful comments from numerous stakeholders, particularly corporate managers and auditors at the frontier of implementation, this release strengthens the E-ledgers methodology as a free-to-use, interoperable system, and is a practical read for those who wish to understand, at the granular level, the accounting and auditing for direct emissions and for the allocation of emissions to products. 

SSRN

September 2025

PublicationE-ledgers Method
A Comparison of the Greenhouse Gas Protocol’s Corporate Standard to the E-Ledgers Measurement System
by Patricia Dechow

This publication by our Advisory Board member, Professor Patricia Dechow, Professor of Accounting, Finance, and Economics at USC, provides a clear, objective side-by-side breakdown of how the GHG Protocol’s top-down approach compares to the E-ledgers bottom-up system. Dechow highlights where the two approaches overlap, where they differ, and what these distinctions mean for emissions accountability.

SSRN

September 2025

PublicationE-ledgers Method Governance
E-ledgers Carbon Accounting
by Robert S. Kaplan and Karthik Ramanna

In their latest working 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.

Harvard Business School

August 2025

PublicationCarbon Markets E-ledgers Method
In the Classroom with Karthik Ramanna
by Karthik Ramanna

In this Q&A piece, students from the University of Notre Dame’s Accountability in a Sustainable World course interview our co-founder, Professor Karthik Ramanna, on the principles behind the E-liability and E-asset methodologies. The conversation explores topics such as the durability of carbon offsets and how the E-ledgers framework can underpin more effective policy-making in the context of carbon-border adjustments.

Accountability in a Sustainable World Quarterly

June 2025

MediaCarbon Markets E-ledgers Method
Principles and Content for Downstream Emissions Disclosures
By Robert S. Kaplan and Karthik Ramanna

In this article, Professors Robert Kaplan and Karthik Ramanna expand on when and why companies should disclose emissions tied to the use of their products, following their July 2024 Harvard Business Review article, “Disclosing Downstream Emissions.” The article elaborates on the three core principles of downstream disclosures, highlights sector-specific examples such as from agriculture and automotive industries, and explains how early pilots are validating the approach in real-world settings.

Accountability in a Sustainable World Quarterly

June 2025

PublicationDownstream Emissions E-ledgers Method
Carbon Reporting Urgently Needs Fixing — Here’s How to Do It
By Robert S. Kaplan and Karthik Ramanna

Today’s carbon disclosures rely heavily on unverifiable, self-reported data and do not reflect the true emissions embedded in products and supply chains. In this Financial Times op-ed, our co-founders explain how the E-ledgers method brings accounting rigor to carbon reporting, enabling companies to track actual cradle-to-gate emissions in real time, differentiate products based on verified carbon content, and compete credibly on decarbonization. The article also highlights recent case studies, such as with Hitachi Energy, that show how better data can lead to smarter decarbonization decisions.

Financial Times

June 2025

PublicationCase Studies E-ledgers Method

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