Publications and Media

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

Showing 9 - 16 of 56 results

E-ledgers Institute Welcomes the Carbon Measures-International Chamber of Commerce Expert Panel on Carbon Accounting

The Institute welcomes the recent establishment of the Expert Panel on Carbon Accounting, co-hosted by the International Chamber of Commerce and Carbon Measures, and endorsed by Sustainable Business COP. We expect the work of the Expert Panel will build on the robust conceptual foundations of ledger-based carbon accounting developed by our founders, Professors Robert Kaplan and Karthik Ramanna. In light of these developments, we seek to clarify the ongoing role and work of the E-ledgers Institute.

E-ledgers Institute

November 2025

MediaAnnouncement
Exxon-Backed Coalition Sets Out Goals to Fix Carbon Accounting
By Perry Cleveland-Peck

A Wall Street Journal report covers the launch of the Technical Expert Panel on Carbon Accounting, co-hosted by Carbon Measures, a global coalition to advance product-level, ledger-based carbon accounting, and the International Chamber of Commerce. At a São Paulo event, our co-founder, Professor Karthik Ramanna, who co-chairs the Expert Panel in a personal capacity, outlined the value of the E-ledgers approach in ensuring emissions are counted only once and allocated to products across the value chain. The Institute itself is not affiliated with Carbon Measures or the Panel.

Wall Street Journal

November 2025

MediaAnnouncement
A Pro-Market Framework for Driving Decarbonization: Part II
by Karthik Ramanna

In this follow-up to Part I, our co-founder, Professor Karthik Ramanna, sets out the core design features of the E-ledgers system. He explains how such a system avoids double counting, is auditable, and can be deployed at low cost by leveraging existing accounting infrastructure. Ramanna then outlines a practical pathway to scale, starting with emissions-based border tariffs grounded in robust product-level accounts.

Promarket

October 2025

MediaCarbon Markets E-ledgers Method Policy and Regulation
A Pro-Market Framework for Driving Decarbonization: Part I
by Karthik Ramanna

In this first installment of a two-part series, our co-founder Professor Karthik Ramanna examines, using concrete examples, why top-down decarbonization policies have struggled to meaningfully reduce global greenhouse-gas emissions. Because emissions stem from billions of decentralized decisions, he argues for a bottom-up, market-driven approach enabled by a universal, product-level emissions-accounting system (the E-ledgers system). Such a system would enable customers and investors to act on their preferences, spur competition among firms to reduce embedded emissions, and catalyze bottom-up innovation across supply chains. The piece sets up the stage for Part II, which outlines the accounting principles needed to build such a system.

Promarket

October 2025

MediaE-ledgers Method Policy and Regulation
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

Join us on our mission to advance the urgent accounting upgrade needed to drive innovation in energy efficiency worldwide.

Contact Us