Publications and Media

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

Showing 25 - 32 of 46 results

How One Company Added Carbon Estimates to Its Customer Invoices
by Robert S. Kaplan and Timmy Melotte

Soprema is an international building materials supplier, producing millions of square meters of waterproofing, insulating, and roofing products each year. In 2022, the company’s president and third-generation owner, committed to reporting the carbon footprint of each product on every customer invoice, and to help customers reduce the embedded GHG emissions in the products they purchased. This article describes how the E-liability pilot, which focused on the company’s bitumen waterproofing systems, unfolded at Soprema. The company estimates a potential carbon footprint reduction of 34% from the project.

Harvard Business Review

May 2024

PublicationCase Studies E-ledgers Method
Specific Responses to Certain Elements of the Critique of E-liability Carbon Accounting posted on the World Resources Institute (WRI) Website

The website of the World Resources Institute (WRI), the nonprofit parent entity of the GHG Protocol, recently posted a Critique of E-liability carbon accounting, a method we introduced in our November 2021 Harvard Business Review article. The Critique contains a few errors and misattributions about E-liability that we have addressed in this short technical appendix.

E-ledgers Institute

May 2024

MediaAnnouncement Carbon Markets Downstream Emissions E-ledgers Method
Our Response to Janet Ranganathan’s Critique of E-liability on the WRI Insights Blog
by Karthik Ramanna and Robert S. Kaplan

The website of the World Resources Institute (WRI), the nonprofit parent entity of the GHG Protocol, recently posted a Critique of E-liability carbon accounting, a method we introduced in our November 2021 Harvard Business Review article. This is our response to the Critique.

E-ledgers Institute

May 2024

MediaAnnouncement E-ledgers Method
How Could Harvard Decarbonize Its Supply Chain?
with Robert S. Kaplan

Harvard University aims to be fossil-fuel neutral by 2026 and totally free of fossil fuels by 2050. Our co-founder, Professor Bob Kaplan, and Shirley Lu (Harvard) discuss the flow of emissions along the supply chain of Harvard University’s construction projects and the different methods of measuring carbon emissions, including the E-liability approach.

Cold Call Podcast

February 2024

PodcastE-ledgers Method Procurement Technology
Principles and Content for Downstream Emissions Disclosures
by Robert S. Kaplan and Karthik Ramanna

The E-liability carbon accounting algorithm supports companies to measure and subsequently reduce their own and their suppliers’ emissions. Some investors and stakeholders want companies to also be accountable for downstream emissions, those produced by their customers, their customers’ customers, and so on down a value chain. We argue that companies should not be required to measure and be accountable for downstream emissions, and propose three principles for corporate disclosure of downstream emissions.

Watch the accompanying video with Alicia Seiger
Read our HBR article on disclosing downstream emissions

SSRN

February 2024

PublicationVideoDownstream Emissions E-ledgers Method
Can Accounting Save the World and Your Company?
with Michael Mahoney

Our then-CEO, Michael Mahoney, spoke with Sabine Dembkowski on the Better Boards Ltd podcast about why climate change should be a priority for boards, why accurate climate-related measurement accounting matters, and how board members can ask the right questions.

Better Boards Ltd

February 2024

PodcastE-ledgers Method Governance
Can A New Accounting Treatment for Carbon Emissions & Credits Save the Voluntary Carbon Market?
with Robert S. Kaplan

Our co-founder, Professor Bob Kaplan, was interviewed on the PracticalESG.com podcast about the E-ledger system, its use to improve the carbon offset markets, its relevance as it pertains to COP28, and what’s next.

PracticalESG

December 2023

PodcastCarbon Markets E-ledgers Method
Letters to the Editor: Accounting for Emissions
by Ian Gordon

Ian Gordon, Chair of IDG Group, wrote a letter to the editor of the Economist on IDG’s experience with E-liability. IDG Group, which provides security services to the UN, has piloted the system in Afghanistan. Using E-liability, IDG has developed an approach to produce auditable figures for the carbon costs of the services it provides to the UN.

The Economist

December 2023

MediaCase Studies E-ledgers Method

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