Publications and Media

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

Showing 9 - 16 of 46 results

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
Meet the Oxford Professor Who Wants to Tear Down Scope 3 Accounting
by Jim Giles

In this media feature, Trellis Group met with our co-founder, Karthik Ramanna, to discuss how E-ledgers accounting addresses key shortcomings in conventional carbon reporting frameworks, particularly in Scope 3 accounting. The piece covers the origins, uptake, and future applications of the E-ledgers method and its relevance in the context of carbon border assessments and industrial decarbonization.

Trellis Group

June 2025

MediaE-ledgers Method
Finternet Labs and E-ledgers Institute Announce Collaboration on GHG Accounting
by E-ledgers Institute and Finternet Labs

The E-ledgers Institute is excited to announce a recent partnership with Finternet Labs, a pioneering non-profit with a mission to develop technologies and digital public infrastructure for the public good. The joint initiative will operationalize the E-liability methodology using distributed ledger technology (DLT) and tokenization, creating an interoperable technology-based tool to seamlessly exchange emissions data between diverse entities via low-cost public infrastructure. This collaboration represents a critical step toward scaling E-liability principles, fostering greater trust in emissions data, and aligning with emerging regulatory frameworks.

E-ledgers Institute and Finternet Labs

April 2025

MediaAnnouncement Technology
Revolutionizing Carbon Accounting for American Manufacturing Competitiveness
by Jia-Shen Tsai

Current carbon reporting frameworks, namely Scope 3, often distort emissions data and disadvantage low-carbon manufacturers. This piece explains how the E-liability method offers a precise, auditable alternative, enabling companies to track and reduce emissions at the product level. The commentary argues that by aligning incentives with real decarbonization, E-liability empowers U.S. manufacturers to lead in clean tech and compete globally on emissions performance.

Niskanen Center

March 2025

MediaE-ledgers Method Policy and Regulation
How BMW Started Auditing Emissions Across Its Supply Chain
by Karthik Ramanna and Lauren Holloway

Many suppliers lack the capacity to calculate the emissions embedded in their products. To address this challenge, BMW Group applied the E-liability method to its iX kidney grille, working closely with key suppliers to enhance direct emissions measurement capabilities. With the help of the Catena-X initiative, BMW Group engaged suppliers of all sizes, helping smaller ones build accounting capacity while aligning larger ones with sectoral best practices. This article highlights how to equip suppliers for direct emissions measurement and underscores the importance of developing protocols to audit data at the source, ensuring accuracy from the outset.

Harvard Business Review

February 2025

PublicationCase Studies E-ledgers Method Procurement

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